Item 4.01 Change in Certifying Accountant.

The Board of Directors of the registrant, The United States Basketball League, Inc. ("USBL"), in light of a change of control in March 2021, has approved the engagement of Fei Qi CPA to replace Michael T. Studer CPA P.C. as the auditor of USBL effective April 8, 2021. Michael T. Studer CPA P.C. was engaged as USBL's certifying accountant on July 14, 2005.

The audit reports of on the Company's financial statements for the years ended February 28, 2019 and February 28, 2018 did not contain any adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except that the opinion issued with respect to the Company's financial statements for the years ended February 28, 2019 and February 28, 2018 included a reference to substantial doubt that existed regarding the Company's ability to continue as a going concern.

With respect to the financial statements for the years ended February 28, 2018 and February 28, 2019 and the subsequent interim period to the date of dismissal, there were no disagreements with Michael T. Studer CPA P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K), if not resolved to the satisfaction of Michael T. Studer CPA P.C., would have caused Michael T. Studer CPA P.C. to make a reference thereto in their reports on the financial statements, and there occurred no events as defined in Item 304(a)(1)(v) of Regulation S-K.

USBL has requested that Michael T. Studer CPA P.C. furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements.

Item 9.01 Financial Statements and Exhibits.





Exhibits



  16.1         Letter from Michael T. Studer CPA P.C dated May 28, 2021



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