Item 4.01. Changes in Registrant's Certifying Accountant.

On April 29, 2022, Board of Directors of Waterside Capital Corporation (the "Company") appointed Hudgens CPA, PLLC ("Hudgens") as the Company's new independent registered accounting firm. During the Company's two most recent fiscal years and through April 29, 2022, neither the Company nor anyone acting on the Company's behalf consulted Hudgens with respect to any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

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