IVFH Innovative Food Holdings Inc (QB)

(i)

On November 9, 2022, we were informed by the principal partner of Liggett & Webb, P.A., our independent registered public accounting firm, that the firm was resigning as they no longer were performing public company audits.

(ii)

The reports of Liggett & Webb, P.A., on the Company's consolidated financial statements as of and for the years ended December 31, 2021 and 2020 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

(iii)

The Audit Committee of our Board of Directors participated in and approved the decision to change independent registered public accounting firms.

(iv)

During the years ended December 31, 2021 and 2020 and through November 9, 2022, there have been no disagreements with Liggett & Webb, P.A., 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 Liggett & Webb, P.A., would have caused it to make reference thereto in connection with its report on the financial statements for such years.

(v)

During the years ended December 31, 2021 and 2020 and through November 9, 2022, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

(i)

We engaged Assurance Dimension, Inc. as our new independent registered public accounting firm as of November 10, 2022. During the two most recent fiscal years and through November 10, 2022, we have not consulted with Assurance Dimension, Inc. regarding any of the following:

(1)

The application of accounting principles to a specific transaction, either completed or proposed;

(2)

The type of audit opinion that might be rendered on our consolidated financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that Assurance Dimension, Inc. concluded was an important factor considered by us in reaching a decision as to an accounting, auditing or financial reporting issue;

(3)

Any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K; or

(4)

Any matter that was a reportable event, as that item is defined in Item 304(a)(1)(v) of Regulation S-K.