VBVT Viabuilt Ventures Inc (CE)

(i)  

On January 30, 2017, PLS CPA, A Professional Corp. resigned as our independent registered public accounting firm.

(ii)  

The reports of PLS CPA, A Professional Corp., on our financial statements as of and for the fiscal years ended March 31, 2016 and 2015 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle except to indicate that there was substantial doubt about our ability to continue as a going concern.

(iii)  

Our Board of Directors approved the decision to change independent registered public accounting firms.

(iv)  

During the fiscal year ended March 31, 2016 and 2015, and the subsequent interim periods through January 30, 2017, there have been no disagreements with PLS CPA, A Professional Corp. on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction PLS CPA, A Professional Corp., would have caused them to make reference thereto in connection with their report on the financial statements for such years.

(v)  

We have requested that PLS CPA, A Professional Corp., furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter provided by PLS CPA, A Professional Corp., is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(1)

On February 1, 2017, the Company engaged LBB & Associates Ltd. LLP, CPA as its new independent registered public accounting firm.  During the two most recent fiscal years, the Company had not consulted with LBB & Associates Ltd. LLP, CPA regarding any of the following:

(i)

the application of accounting principles to a specific transaction, either completed or proposed;

(ii)

the type of audit opinion that might be rendered on our financial statements, and none of the following was provided to the Company:  (a) a written report, or (b) oral advice that LBB & Associates Ltd. LLP, CPA concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue; or

(iii)

Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.