ITEM 4.01. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING
AND FINANCIAL DISCLOSURE.
(a) Previous Independent Registered Public Accounting Firm
On June 22, 2017, DLL CPAS LLC (“DLL”)
notified the Board of Directors (the "Board") of Omni Shrimp, Inc. (the "Company") that it had determined to resign as the Company's
independent registered public accounting firm, effective immediately . On July 19, 2017, the Board determined to engage RBSM LLP
(“RBSM”) as its new independent registered public accounting firm to replace DLL.
DLL’s reports on the Company's financial
statements for the year ended December 31, 2016 , did not contain an adverse opinion or disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope, or accounting principles, except that DLL’s reports contained an explanatory
paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
The decision to engage RBSM as the Company's
new auditor (as discussed below) was approved by the Board.
During the year ended December 31, 2016,
there were no disagreements between the Company and DLL 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 DLL, would have caused
it to make reference to the subject matter of the disagreement in connection with its reports on the Company's financial statements
for such years.
The Company provided DLL with a copy of this
Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission ("SEC"), and requested DLL furnish the
Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company above, and if not,
stating the respects in which it does not agree. DLL did as requested. The letter is attached as Exhibit 16.2 to this Form
8-K
(b) New Independent Registered Public Accounting Firm
On July 19, 2017, the Board determined to
engage RBSM as its new independent registered public accounting firm responsible for auditing its financial statements. During
the Company's years ended December 31, 2016, and in the subsequent interim period through July 17, 2017, neither the Company, nor
anyone on its behalf, consulted with RBSM with respect to either: (i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements,
and neither a written report nor oral advice was provided to the Company by RBSM that was an important factor considered by the
Company in reaching a decision as to the accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject
of either a disagreement as defined 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.