Item 4.01 Change in Registrants Certifying Accountant

Previous independent registered public accounting firm

On November 17, 2022 (the "Dismissal Date"), Sentient Brands Holdings Inc. (the "Company") advised Boyle CPA, LLC (the "Former Auditor") that it was dismissed as the Company's independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the years ended December 31, 2021 and 2020 and through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.

Except as set forth below, during the years ended December 31, 2021 and 2020 and through the Dismissal Date, the reports of the Former Auditor on the Company's financial statements did not contain any adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that the reports contained a paragraph stating there was substantial doubt about the Company's ability to continue as a going concern.

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this Form 8-K as Exhibit 16.1.

New independent registered public accounting firm

On November 17, 2022, (the "Engagement Date"), the Company engaged Victor Mokuolu, CPA PLLC ("New Auditor") as its independent registered public accounting firm for the Company's fiscal year ended December 31, 2022. The decision to engage the New Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

1. application of accounting principles to any specified transaction, either


    completed or proposed, or the type of audit opinion that might be rendered on
    the Company's financial statements, and neither a written report was provided
    to the Company nor oral advice was provided that the New Auditor concluded was
    an important factor considered by the Company in reaching a decision as to the
    accounting, auditing or financial reporting issue; or

2. any matter that was either the subject of a disagreement (as defined in

Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable

event (as defined in Regulation S-K, Item 304(a)(1)(v)).

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