Item 4.01 Change in Registrant’s Certifying Accountant
(i) On
October 25, 2018, Paritz & Company, P.A. (“Paritz”), the independent registered public accounting firm of Grey
Cloak Tech, Inc. (the "Company"), announced its resignation effective on the same date. As a result, the Company's Board
of Directors engaged Prager Metis CPAs LLC (“Prager”) to serve as the Company's independent registered public accounting
firm effective October 25, 2018.
(ii) The
reports of Paritz on the financial statements of the Company as of and for the fiscal years ended December 31, 2017 and 2016 contained
no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles,
except that the audit reports on the financial statements of the Company for the two fiscal years contained an uncertainty about
the Company’s ability to continue as a going concern.
(iii) During
the Company's fiscal years ended December 31, 2017 and 2016 and the subsequent interim period from January 1, 2018 to the date
of this report, and in connection with the audit of the Company's financial statements for such periods, there were no disagreements
between the Company and Paritz 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 Paritz, would have caused Paritz to make reference
to the subject matter of such disagreements in connection with its audit reports on the Company's financial statements.
(iv) During
the Company's fiscal years ended December 31, 2017 and 2016 and the subsequent interim period from January 1, 2018 to the date
of this report, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.
(v) During
the Company's fiscal years December 31, 2017 and 2016 and the subsequent interim period from January 1, 2018 to the date of this
report, the Company did not consult with Prager regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation
S-K.
(vi) The
Company has provided Paritz with a copy of the disclosures in this report and has requested that Paritz furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not Paritz agrees with the statements in this Item 4.01.
A copy of this letter is filed as Exhibit 16.1 to this report.