ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Registered Public Accounting Firm.
On October 30, 2017, we dismissed Pinaki & Associates, LLC
(“Pinaki”) as our auditor. On November 1, 2017 (November 1, 2017 8-K), we filed a Form 8-K, which stated the following:
“We dismissed Pinaki as our auditor because
on October 26, 2017, the Public Company Accounting Board (“PCAOB”), took the following actions against Pinaki: (a)
censured Pinaki; (b) revoked the PCAOB registration of Pinaki; (c) censured Pinaki Mohapatra, the managing partner/sole owner of
Panaki; and (d) barred Panaki Mohapatra from being associated with a registered public accounting firm.
The audit reports of Pinaki on our consolidated financial
statements as of and for the year ended December 31, 2016 did not contain an adverse opinion or a disclaimer of opinion, and were
not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal year ended December 31, 2016,
and through November 1, 2017, there were no: (i) disagreements with Pinaki on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Pinaki’s satisfaction,
would have caused Pinaki to make reference to the subject matter thereof in its reports for such years; or (ii) reportable events,
as described under Item 304(a)(1)(v) of Regulation S-K. The reports, however, did contain a going concern qualification.”
We provided Pinaki with a copy of the disclosures in the November
1, 2017 Form 8-K and Pinaki provided us with a letter addressed to the Securities and Exchange Commission stating that it agrees
with the disclosures, which letter was filed as an exhibit subsequent to the November 1, 2017 8-K.
(b) Engagement of New Independent Registered Public Accounting
Firm.
On January 9, 2018, we engaged Fruci & Associates II, PLLC_
(“Fruci”) as our independent registered public accounting firm for the fiscal years ending December 31, 2016 and December
31, 2017. During the two most recent fiscal years ended December 31, 2016 and December 31, 2017 and during the subsequent interim
period from January 1, 2018 through the date of this report, neither we nor anyone on our behalf consulted with Fruci regarding
either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on our financial statements, and neither a written report nor oral advice was provided to us that
concluded was an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting
issue, or (ii) any matter that was either the subject of a “disagreement” or a “reportable event”, each
as defined in Regulation S-K Item 304(a)(1)(v), respectively.