(a) Dismissal of Previous Independent Accountant

On July 24, 2017, CSA Holdings Inc. (“the Company”) dismissed WSRP LLC (“WSRP”) as the Company’s independent registered accounting firm, effective immediately. WSRP engagement ended with the filing on April 26, 2017 of the Company’s Form 10-K for the audit period as of and for the year ended December 31, 2015. WSRP was formally dismissed by the Company’s Board of Directors on July 24, 2017.

During the years ended December 31, 2015 and December 31, 2014 and the interim period through April 26, 2017, there were no (i) disagreements with WSRP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to their satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report, or (ii) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

The audit reports of WSRP on the Company’s consolidated financial statements as of and for the years ended December 31, 2015 and December 31, 2014, did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles except that such reports contained an uncertainty about the Company’s ability to continue as a going concern. WSRP’s audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting and WSRP did not express any such opinion.

[A letter from WSRP is attached as Exhibit 16.1 to this Form 8-K.]

(b) Engagement of New Independent Accountant

On July 24, 2017, the Board of Directors of the Company approved the engagement of Thayer O’Neal Company LLC (“Thayer O’Neal”) as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2016.

During the fiscal years ended December 31, 2015 and December 31, 2014, neither the Company nor anyone on its behalf consulted Thayer O’Neal regarding either (i) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).