Item 4.01. Changes in Registrant's Certifying Accountant.
(a) Resignation of Independent Registered Public Accounting Firm
On June 16, 2022, L&L CPAs, PA ("L&L") resigned as the Company's independent
registered public accounting firm due to L&L's resource constraints.
L&L's reports on the Company's financial statements for the fiscal years ended
June 30, 2021 and June 30, 2020 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, except that such reports expressed
substantial doubt regarding the Company's ability to continue as a going
concern. Furthermore, during the Company's two most recent fiscal years and
through June 16, 2022, there have been no disagreements with L&L on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to L&L's
satisfaction, would have caused L&L to make reference to the subject matter of
the disagreement in connection with its reports on the Company's financial
statements for such periods.
For the fiscal years ended June 30, 2021 and 2020 and through June 16, 2022,
there were no "reportable events" as that term is described in Item 304(a)(1)(v)
of Regulation S-K.
The Company provided L&L with a copy of the disclosure contained herein, prior
to its filing with the Securities and Exchange Commission (the "Commission"),
and requested that L&L furnish the Company a letter addressed to the Commission
stating whether or not it agreed with the statements herein and, if not, stating
the respects in which it does not agree. L&L's letter to the Commission is
attached hereto as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On July 25, 2022, the Company's Board of Directors appointed WWC, P.C. ("WWC")
as the Company's new independent registered public accounting firm. During the
Company's two most recent fiscal years and through July 25, 2022, neither the
Company nor anyone acting on the Company's behalf consulted WWC with respect to
any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii)
of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter, dated August 17, 2022, from L&L CPAs, PA addressed to the
Commission.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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