Amended Current Report Filing (8-k/a)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 7, 2023

GREEN STREAM HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

Wyoming

000-53279

20-1144153

(State or other jurisdiction

of incorporation)

(Commission

file number)

(I.R.S. Employer

Identification Number)

201 E. Fifth Street, Suite 100

Sheridan, WY 82801

(Address of principal executive offices)

(424) 280-4096

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 2459.244a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 2459.244d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 2459.243e-4c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock	OTC Markets	GSFI

Securities registered pursuant to Section 12(g) of the Act: Common Stock, $.001 par value

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(1) PREVIOUS INDEPENDENT AUDITORS:

a. On January 7, 2023, Green Stream Holdings, Inc. (the “Company”) and Hudgens CPA, PLLC (“Hudgens”) agreed that Hudgens would not continue as the Company’s registered independent public accountant.

b. Hudgens did not provide the Company any reports on the Company’s financial statements for any period. Accordingly, Hudgens, did not offer an adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting.

c. During Hudgens’ appointment, there were no disagreements with the Company 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 Hudgens would have caused them to make reference thereto in their report on the financial statements.

d. During the fiscal years ended April 30, 2022 and April 30, 2021 and through the date hereof, there have been no events as set forth in Item 304(a)(1)(iv) of Regulation S-K.

e. The Company provided a copy of the foregoing disclosures to Hudgens prior to the date of the filing of this Report and requested that Hudgens furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report and consenting to the use of its previously issued reports. We will amend this Current Report on Form 8-K when Hudgens complies with such request.

(2) NEW INDEPENDENT ACCOUNTANTS:

a. On January 13, 2023, the Company engaged Bush & Associates CPA (“Bush”) as its new registered independent public accountant.

b. During the periods ending April 30, 2021 and April 30, 2022, and prior to January 13, 2023 (the date of the new engagement), we did not consult with Bush 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 and neither a written report nor oral advice was provided to the Company that PricewaterhouseCoopers 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

ITEM 9.01. EXHIBITS

EX-16.1 Letter from CPA

104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.