Item 4.01 Changes in Registrant’s Certifying
Accountant.
(a) Dismissal of Independent Registered Public Accounting
Firm
On December 24, 2018, our board of directors
dismissed SRCO Professional Corporation (“SRCO”), as the independent registered public accounting firm of Legacy Ventures
International, Inc. (the “Company”).
SRCO’s report on the financial statements
for the fiscal years ended June 30, 2017 and June 30, 2016, the last reports issued by SRCO, contained no adverse opinion or disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory
paragraph as to a going concern.
During the fiscal the years ended June 30,
2017 and 2016, respectively and in the subsequent interim period through to the date of this filing, the date of termination of
SRCO, (a) there were no disagreements with SRCO on any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of SRCO, would have caused them to make
reference to the subject matter of the disagreements in its reports on the financial statements for such year and (b) there were
no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
We have provided a copy of the disclosures
contained herein to SRCO, and requested SRCO to provide it with a letter addressed to the U.S. Securities and Exchange Commission
stating whether or not SRCO agrees with the above disclosures. A copy of M SRCO’s response letter is attached hereto as Exhibit
16.1.
(b)
New Independent Registered Public Accounting
Firm
On , December 31, 2018, our board of directors
approved the engagement of MNP LLP (“MNP”), as the Company’s new independent registered public accounting firm.
During the Company’s most recent fiscal
year end and any subsequent interim period preceding the engagement of Centurion, neither the Company nor anyone acting on our
behalf, has consulted with MNP regarding either: (i) the application of accounting principles to a specified transaction, either
contemplated or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or
(iii) any matter that was either the subject of a disagreement between the Company and SRCO as described in Item 304(a)(1)(iv)
of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.