Item 4.01 Change in Registrant's Certifying Accountant
(i) On August 27, 2020, the Company dismissed Michael Gillespie & Associates,
PLLC ("MG"), the independent registered public accounting firm of Soltrest, Inc.
(the "Company"), effective on that date. As a result, the Company's Board of
Directors engaged SS Accounting and Auditing, Inc. ("SS") to serve as the
Company's independent registered public accounting firm effective August 27,
2020.
(ii) The report of MG on the financial statements of the Company as of and for
the fiscal year ended June 30, 2019 contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
(iii) During the Company's fiscal years ended June 30, 2019 and 2018 and the
subsequent interim periods from July 1, 2019 to the date of this report, and in
connection with the audit of the Company's financial statements for such
periods, there were no disagreements between the Company and MG 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
MG, would have caused MG to make reference to the subject matter of such
disagreements in connection with its audit reports on the Company's financial
statements.
(iv) MG's audit opinion letter for the period ended June 30, 2019 included the
following statement:
"Going Concern
The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in Note #3 to the financial
statements, although the Company has limited operations it has yet to attain
profitability. This raises substantial doubt about its ability to continue as a
going concern. Management's plan in regard to these matters is also described in
Note #3. The financial statements do not include any adjustments that might
result from the outcome of this uncertainty."
(v) During the Company's fiscal year ended June 30, 2019 and the subsequent
interim period from July 1, 2019 to the date of this report, there were no
reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.
(vi) During the Company's fiscal year ended June 30, 2019 and the subsequent
interim period from July 1, 2019 to the date of this report, the Company did not
consult with SS regarding any of the matters set forth in Items 304(a)(2)(i) and
(ii) of Regulation S-K.
(viii) The Company has provided MG with a copy of the disclosures in this report
and has requested that MG furnish it with a letter addressed to the Securities
and Exchange Commission stating whether or not MG agrees with the statements in
this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
Exhibit Number Description
16.1 Letter to Securities and Exchange Commission from Michael
Gillespie & Associates, PLLC dated August 27, 2020
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