Item 4.01 Changes in Registrant’s Certifying Accountant
On July 27, 2017, KLJ & Associates, LLP resigned as Prestige
Capital Corporation’s independent registered public accounting firm. KLJ & Associates, LLP had audited our financial
statements for the fiscal years ended December 31, 2016 and 2015 and its report, dated March 10, 2017, was modified only as to
the uncertainty of our ability to continue as a going concern. Except for this modification, the report did not contain an adverse
opinion, disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.
Our board of directors accepted the
resignation of KLJ & Associates, LLP. During the two fiscal years ended December 31, 2016 and 2015, or any subsequent
interim period preceding the date of resignation, there were no disagreements between the Company and KLJ & Associates,
LLP on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or
procedure.
There were no reportable events (as that term is used in Item 304(a)(1)(v)
of Regulation S-K) between the Company and KLJ & Associates, LLP occurring during the two fiscal years ended December 31, 2016
and 2015 or any subsequent interim period preceding the date of resignation.
We provided a copy of this Current Report on Form 8-K to KLJ &
Associates, LLP prior to filing this report and we requested that KLJ & Associates, LLP furnish a letter addressed to the Securities
and Exchange Commission stating whether or not it agrees with the statements made in this report. KLJ & Associates, LLP has
furnished the requested letter and it is attached to this report as exhibit 16.1.
On July 31, 2017, the Company engaged Pritchett Siler & Hardy,
P.C., Certified Public Accountants, as our independent registered public accounting firm. The decision to engage Pritchett Siler
& Hardy, P.C. was approved by our board of directors and during the two most recent fiscal years ended December 31, 2016 and
2015, and through the date of engagement, neither the Company, nor anyone on our behalf, consulted with Pritchett Siler & Hardy,
P.C. regarding 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 our financial
statements, and neither a written report was provided to us nor oral advice was provided that Pritchett Siler & Hardy, P.C.
concluded 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 either the subject
of a disagreement or a reportable event.