STCC Sterling Consolidated Corporation (CE)

On January 17, 2019, Sterling Consolidated Corp (the " Company "), terminated the services of its independent registered public accounting firm, Sadler, Gibb & Associates LLC (“Sadler”), effective immediately and retained the services of Boyle CPA, LLC (“Boyle”) as its independent registered public accounting firm. 

During the Company’s fiscal years ended December 31, 2016 and 2017, and the subsequent interim periods through the date of termination (January 17, 2019), there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, with Sadler on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Sadler, would have caused it to make reference to the subject matter of the disagreements in connection with its report. None of the reportable events set forth in Item 304(a)(1)(v) of Regulation S-K occurred during the period in which Sadler served as the Company’s principal independent accountants. None of Sadler’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2016 and 2017 contained an adverse opinion or a disclaimer of opinion and none were qualified or modified as to uncertainty, audit scope or accounting principles.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Sadler with a copy of this disclosure and requested that Sadler furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether Sadler agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of Sadler’s letter dated as of April 9, 2019, is filed as Exhibit 16.1 hereto.

During the Company’s fiscal years ended December 31, 2016 and 2017, and the subsequent interim periods through January 17, 2019, the Company has not consulted with Sadler regarding: (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 Sadler did not provide either 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)(iv) of Regulation S-K, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.