Item 4.01 Change in Registrant's Certifying Accountant

On September 3, 2020, the Board of Directors of AS Capital, Inc., a Nevada corporation ("we" or "us"), approved the dismissal of Olayinka Oyebola & Co. ("OOC") as our independent registered public accountant., effective immediately. Except as noted in the paragraph immediately below, the reports of OOC on the Company's financial statements for the years ended December 31, 2019 and 2018 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

The reports of OOC on the Company's financial statements as of and for the years ended December 31, 2019 and 2018 contained explanatory paragraphs which noted that there was substantial doubt as to the Company's ability to continue as a going concern as the Company has not generated any revenues and has incurred operating losses since inception, which raised doubt about its ability to continue as a going concern.

During the years ended December 31, 2019 and 2018, the Company has not had any disagreements with OOC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to OOC's satisfaction, would have caused them to make reference thereto in their reports on the Company's consolidated financial statements for such periods.

During the years ended December 31, 2019 and 2018, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

We have requested that OOC furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is included herewith as Exhibit 16.1.

Concurrently therewith, we retained the firm of Wei, Wei & Co. LLP ("Wei Wei"), to audit our consolidated financial statements for our fiscal year ending December 31, 2020.

During the fiscal years ended December 31, 2019 and 2018, and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted Wei Wei regarding (1) 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 consolidated financial statements, and Wei Wei 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, (2) any matter that was either the subject of a disagreement with OOC on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of OOC, would have caused OOC to make reference to the matter in their report, or a "reportable event" as described in Item 304(a)(1)(v) of Regulation S-K of the SEC's rules and regulations.

Item 9.01. Financial Statements and Exhibits.





(c). Exhibits.



Number   Exhibit

16.1       Consent of Olayinka Oyebola & Co.








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