MGOM Migom Global Corporation (CE)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On January 21, 2020, the Registrant (1) dismissed JLKZ CPA LLP  as the Registrant’s principal accountant to audit the Registrant’s financial statements and (2) appointed Thayer O’Neal Company, LLC (“ThayerOneal”) as the Registrant’s principal accountant to audit the Registrant’s financial statements. During the Registrant's most recent fiscal year, JLKZ CPA LLP  reports on the Registrant’s financial statements did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles. The decision to change accountants was recommended by the Audit Committee of the Board of Directors. During the Registrant' most recent fiscal years and the subsequent interim period, there were no disagreements with JLKZ CPA LLP  on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of JLKZ CPA LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its report. The Registrant has not consulted ThayerOneal regarding the application of accounting principles to any transaction or the type of audit opinion that might be rendered on the Registrant’s financial statements. 

We have provided JLKZ CPA LLP a copy of the disclosure made in response to this Item 4.01 and have requested that JLKZ CPA LLP provide a letter addressed to the Securities & Exchange Commission confirming their agreement with the disclosure contained herein. 

Pursuant to our request, JLKZ CPA LLP has provided the letter attached hereto as Exhibit 16.1.