4.01. Changes in Registrant’s Certifying Accountant.
Dismissal of Independent Registered Accounting Firm
October 2, 2019, the Board of Directors of Liberated Solutions, Inc., doing business as Ngen Technologies USA Corp (the “Company”),
decided to change auditors and accordingly, terminated the engagement of DeLeon & Company, P.A. (“DeLeon”) as
the Company’s independent registered accounting firm, effective immediately after the filing with the Securities and Exchange
Commission (the “Commission”) of the Company’s Quarterly Report on Form 10-Q for the period ended September
30, 2019 (the “September 2019 10-Q”).
report on the Company’s financial statements for the two most recent fiscal years 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. Furthermore,
during the Company’s two most recent fiscal years and through November 7, 2019, the date on which the September 2019 10-Q
was filed with the Commission, there have been no disagreements with DeLeon on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to DeLeon’s satisfaction,
would have caused DeLeon to make reference to the subject matter of the disagreement in connection with its report on the Company’s
financial statements for such periods.
as set forth below, for the two most recent fiscal years and through November 7, 2019, there were no “reportable events”
as that term is described in Item 304(a)(1)(v) of Regulation S-K; however, DeLeon’s most recent year-end report did contain
a modification paragraph that expressed substantial doubt about the Company’s ability to continue as a going concern.
Company provided DeLeon with a copy of the disclosure contained herein, prior to its filing with the Commission, and requested
that DeLeon furnish the Company a letter addressed to the Commission stating whether or not it agreed with the statements herein
and, if not, stating the respects in which it does not agree. DeLeon’s letter to the Commission is attached hereto as Exhibit
Engagement of New Independent Registered Accounting Firm
October 2, 2019, the Company’s Board of Directors appointed Benjamin & Young, LLP (“Benjamin & Young”)
as the Company’s new independent registered accounting firm. During the Company’s two most recent fiscal years and
through October 2, 2019, neither the Company nor anyone acting on the Company’s behalf consulted Benjamin & Young with
respect to any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.