ITEM 4.01 Change in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm.

On October 4, 2019, Adaiah Distribution Inc (the "Company") dismissed Jeffrey Gross Ltd CPA as the Company's independent registered public accounting firm.

The annual report on the Company's financial statements for the fiscal year ending October 31, 2018, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's fiscal year ending October 31, 2018 and through October 4, 2019, (i) there were no disagreements with Jeffrey Gross Ltd CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the auditors satisfaction, would have caused Jeffrey Gross Ltd CPA to make reference to the subject matter of such disagreements in its reports on our financial statements for such years, and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Jeffrey Gross Ltd CPA with a copy of the foregoing disclosures and requested that he furnish a letter to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm.

On October 4, 2019, we engaged MICHAEL GILLESPIE & ASSOCIATES, PLLC as our new independent registered public accounting firm to audit the Company's financial statements as of October 31 2019 and for the year then ended. The new auditors will be performing reviews of the unaudited quarterly financial statements to be included in the Company's quarterly reports on Form 10-Q going forward.

During each of the Company's two most recent fiscal years and through the date of this report, (a) the Company has not engaged MICHAEL GILLESPIE & ASSOCIATES, PLLC as the new principal accountant to audit the Company's financial statements report; and (b) the Company or someone on its behalf did not consult with them with respect to (i) either: 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, or (ii) any other matter that was either the subject of a disagreement or a reportable event as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-K.

(c) On November 24, 2019, the Company received a correspondence from the Securities and Exchange Commission that the PCAOB has revoked the registration of the prior auditor Jeffrey T. Gross Ltd.

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