ITEM
4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
(a)
Former Independent Registered Public Accounting Firm. On March 20, 2020, the Board of Directors of Lord Global Corporation
(formerly Bigfoot Project Investments, Inc.) (the “Company”) made the decision to release MaloneBailey, LLP (“MaloneBailey”),
which was then serving as the independent registered public accounting firm of the Company, and notified MB that it would be dismissed
as the independent registered public accounting firm of the Company, effective immediately. MaloneBailey did not perform a review
of the Company’s interim financial statements that were included in the Quarterly Report on Form 10Q for the quarter ended
January 31, 2020 filed on March 20,2020. The Company has authorized MaloneBailey to respond fully to the inquiries of Slack and
Company, LLC, the successor auditors.
MaloneBailey’s
audit report on the Company’s financial statements for the Company’s fiscal years ended July 31, 2019 and 2018 did
not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles, except with respect to an explanatory paragraph indicating that there was substantial doubt about the Company’s
ability to continue as a going concern.
During
the fiscal years ended July 31, 2019 and July 31, 2018, and the subsequent interim period from August 1, 2019 through March 20,
2020, there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and MaloneBailey
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to MaloneBailey’s satisfaction, would have caused MaloneBailey to make reference to the subject matter of
the disagreements in connection with its report on the Company’s financial statements for the year ended July 31, 2019,
and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K, except for material weaknesses
described in Item 9A of the Company’s Annual Report on Form 10-K for the year ended July 31, 2019.
The
Company has provided MaloneBailey with a copy of the disclosures contained herein and has requested that MaloneBailey furnish
the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made
herein and, if not, stating the respects in which it does not agree. A copy of MaloneBailey’s letter, dated March 20, 2020,
is filed as Exhibit 16.1 herewith.
APPOINTMENT
OF NEW AUDITORS
On
March 20, 2020, the Company appointed Slack and Company LLC, Certified Public Accountants, its new auditors, to review the quarterly
report for the period ended January 31, 2020 and audit the books and records of the Company for the year ended July 31, 2020.
During
the two most recent fiscal years and the interim period preceding the engagement of Slack and Company, LLC (“Slack”),
the Company has not consulted with Slack regarding either: (i) the application of accounting principles, (ii) the type of audit
opinion that might be rendered by Slack or (iii) any other matter that was the subject of disagreement between the Company and
its former auditor as described in item 304(a)(1)(iv), or a reportable event as described in paragraph 304(a)(1)(v) of Regulation
S-K. The Company did not have any disagreements with MaloneBailey and therefore did not discuss any past disagreements with Slack.
The
Company provided MB with a copy of this Form 8-K and requested that MaloneBailey furnish it with a letter addressed to the Securities
and Exchange Commission stating whether or not MaloneBailey agrees with the above statements. A copy of such letter, dated March
20, 2020, is attached as Exhibit 16.1.
Item
9.01 Exhibits
Exhibit 10.1 – Response Letter from MaloneBailey, LLP