ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 2, 2012, Board of Directors of the registrant dismissed
Hamilton P.C. as its independent registered public accounting firm. On the same date, the accounting firm of Kyle L. Tingle,
CPA, LLC was engaged as the Registrant’s new independent registered public accounting firm.
The Board of Directors of the Registrant and the Registrant's Audit
Committee approved of the dismissal of Hamilton, P.C.
On November 2, 2012, the registrant engaged Kyle L. Tingle, CPA,
LLC ("Tingle") of Las Vegas, Nevada as its independent accountant. At the time of Tingle's engagement, Registrant
was in the process of preparing its Quarterly 10Q Report for the nine months ended September 30, 2012 (the "9-30-12 10Q").
The Company provided Tingle with the documentation necessary for Tingle to review the 9-30-12 10Q. On November 13, 2012,
Tingle suggested by email that the Registrant file a Form 12b-25 Extension to file the 9-30-12 10Q, which the Registrant did. Thus,
the Registrant's last day to file the 9-30-12 10Q was extended to November 19, 2012 (the "Deadline").
Thereafter, on November 13, 2012, an email was received from Tingle
asking that the Registrant execute a Management Representation Letter, which was sent to Tingle on November 16, 2012.
Also on November 13, 2012, Tingle sent an email to Registrant's Accountant commenting upon the 10Q information previously sent
to Tingle.
On November 14, and 16th, the Registrant's Accountant, and CEO attempted
to communicate with Tingle to get Tingle's comments on the 10Q documentation that had been sent to Tingle. Tingle did not
communicate with Registrant until mid-day on November 19, 2012, which did not give the Registrant enough time to respond
to Tingle's comments and file by the Deadline. Registrant then filed its 10Q for the nine months ended September 30, 2012
on November 19, 2012. The 9-30-12 10Q filed on November 19, 2012 was not Reviewed.
On December 2, 2012, Tingle sent an email to Registrant regarding
the filing of the 9-30-1210Q. Registrant's CEO and Accountant spoke with Tingle on December 3, 2012 about Tingle's December 2,
2012 email. During that December 3, 2012 conversation, Tingle advised the Registrant that Tingle would take into advisement
the substance of the information given to Tingle in the conversation. On December 5, 7, 10, and 11, information was sent to Tingle
and attempts to communicate with Tingle were made by Registrant's Accountant . Since December 3, 2012, and through January
24, 2013, Tingle has not responded to any attempts by Registrant's CEO, Accountant and Counsel to contact Tingle.
Registrant's Board of Directors has dismissed Tingle as Auditor
as of January 23, 2013. Registrant has attempted to contact Tingle to discuss the foregoing. Tingle has not been responsive
to any such inquiries.
Tingle has not performed any audit services
for the Registrant, nor did Tingle perform any review services for the Registrant for the subsequent interim periods.
We
have had no disagreements with
Kyle L. Tingle, CPA, LLC
whether or not resolved, on any matter
of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to
Kyle L. Tingle, CPA, LLC's
satisfaction would have caused it to make reference to the subject
matter of the disagreement in connection with our financial statements.
There were no disagreements or other “reportable events”
as that term is described in Item 304(a)(1)(iv) and Item 304(a)(1)(v), respectively, of Regulation S-K, occurring within the registrant’s
two most recent fiscal years and the subsequent interim periods through the date of dismissal.
On January 24, 2013, Registrant engaged Ronald R. Chadwick, P.C.
as its independent accountant. During the most recent fiscal year, since inception, and the interim periods preceding the engagement,
the registrant has not consulted Ronald R. Chadwick, P.C. regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of
Regulation S-K.
The 9-30-12 10Q has been Reviewed and no changes or amendments were
made to the financial information contained therein.
We have provided Tingle with a copy of the foregoing
disclosure, and have requested that Tingle furnish us with a letter addressed to the Securities and Exchange Commission stating
whether or not Tingle agrees with such disclosure.