Item 4.01: Changes In Registrant’s Certifying Accountant

(a) On January 30, 2019, HKCM CPA & Co (Predecessor firm: HKCMCPA Company Limited) (“HKCMCPA”) resigned as the independent registered public accounting firm of Mi1 Global Telco., Inc. (the “Company”).

HKCMCPA’s reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2017 and 2016 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. Although HKCMCPA has served as our independent registered public accounting firm for the fiscal years ended December 31, 2017 and 2016, HKCMCPA did not review our financial statements for the periods ended (i) March 31, 2018, (ii) June 30, 2018 and (iii) September 30, 2018.

During the years ended December 31, 2017 and 2016, and through January 30, 2019, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) with HKCMCPA Company Limited on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of HKCMCPA, would have caused it to make reference to the subject matter of the disagreements in connection with its report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended December 31, 2017 and 2016, or in the subsequent period through January 30, 2019.

The Company has provided a copy of the foregoing disclosures to HKCMCPA and requested that HKCMCPA furnish it with a letter addressed to the Securities and Exchange Commission stating whether HKCMCPA agrees with the above statements. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Effective upon the resignation of HKCMCPA, the Company, as authorized by the Board of Directors, engaged RH, CPA (“RH CPA”) as the new independent registered public accounting firm of the Company.

During the fiscal years ended December 31, 2017 and 2016 and through January 30, 2019, the Company did not consult with RH CPA on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements, and RH CPA did not provide either in a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304 (a)(1)(v) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304 (a)(1)(V) of Regulation S-K.