Item 4.01 Change in Registrant's Certifying Accountant

D'Arcangelo & Co., LLP ("D'Arcangelo") has been the independent registered public accounting firm of J.W. Mays, Inc. (the "Company") and its subsidiaries since the fiscal year ended July 31, 1996. D'Arcangelo informed the Company on January 13, 2020, that D'Arcangelo's downstate offices (Rye Brook, Poughkeepsie and Millbrook) have been acquired by Prager Metis CPA's LLC ("Prager") and that the employees and partners of D'Arcangelo's downstate offices were joining Prager. As a result of such acquisition, effective January 13, 2020, D'Arcangelo resigned as the Company's independent registered public accounting firm and the Company's Audit Committee approved Prager to serve as the Company's independent registered public accounting firm for the fiscal year ending July 31, 2020.

During the Company's fiscal year ended July 31, 2019 and the subsequent interim period from August 1, 2019 to the date of this report, and in connection with the audit of the Company's financial statements, there were no disagreements between the Company and D'Arcangelo 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 D'Arcangelo, would have caused D'Arcangelo to make reference to the subject matter of such disagreements in connection with its audit reports on the Company's financial statements.

During the Company's fiscal year ended July 31, 2019, and the subsequent interim period from August 1, 2019 to the date of this report, (i) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and (ii) the Company did not consult with Prager regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

The Company has provided D'Arcangelo with a copy of the disclosures in this report and has requested that D'Arcangelo furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not D'Arcangelo agrees with the statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.



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Item 9.01 Financial Statements and Exhibits



(d) Exhibits

Exhibit Number     Description
  16.1               Letter to the Securities and Exchange Commission from D'Arcangelo & Co., LLP
                   dated January 13, 2020


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