EVIO EVIO Inc (CE)

Item 4.01 Change in Registrant's Certifying Accountant

On February 13, 2019, the Board of Directors of EVIO, Inc., a Colorado corporation (the “Company”), approved the engagement of BF Borgers CPA PC (“BFB”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended September 30, 2018, effective immediately, and dismissed Sadler, Gibb and Associates (“SGA”) as the Company's independent registered public accounting firm. SGA’s audit report on the Company’s consolidated financial statements as of and for the fiscal year ended September 30, 2017, the only year audited by SGA, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern.

During the fiscal year ended September 30, 2017, and the subsequent interim periods through February 13, 2019 , there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and SGA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to SGA’s satisfaction, would have caused SGA to make reference thereto in their reports on the financial statements for such years, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation SK.

The Company provided SGA with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that SGA furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein.

During the fiscal years ended September 30, 2017, and 2016, and the subsequent interim periods through February 12, 2019 , neither the Company nor anyone acting on its behalf has consulted with BFB regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Company that BFB concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.