4.01 – Changes in Registrant’s Certifying Accountant
of New Independent Registered Public Accounting Firm.
October 30, 2018, 12 ReTech Corporation engaged dbb
(“DBBM”) as the Company’s independent registered
public accounting firm for the year ending December 31, 2018. Management determined that with the Company’s planned growth
it needed a larger firm, which specializes in technology, retail and foreign subsidiaries.
the two most recent fiscal years ended December 31, 2016 and December 31, 2017 and during the subsequent interim period from January
1, 2018 through September 30, 2018, neither the Company nor anyone on its behalf consulted DBBM 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 the Company’s financial statements, and neither a written report nor oral advice was provided to the Company
that DBBM concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or
financial reporting issue, or (ii) any matter that was either the subject of a “disagreement” or a “reportable
event” each as defined in Regulation S-K Item 304(a)(1)(v), respectively.
of Independent Registered Public Accounting Firm.
Snyder & Jacobs, LLP (RSJ) relationship as the Company’s independent registered public accounting firm, was
terminated by mutual agreement on October 30, 2018. RSJ did not issue a report on the financial statements of the Company
during the period from its retention date through the termination date. There were no disagreements between the Company and
RSJ on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures and
(ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
Company provided RSJ with a copy of the disclosures in this report prior to filing with the Securities and Exchange Commission
(the “SEC”). A copy of RSJ’s letter to the SEC, stating whether it agrees with the statements made in this report,
is filed as Exhibit 16.1 to this report.