MMMM Quad M Solutions Inc (CE)

Item 4.01. Changes in Registrant’s Certifying Accountant

(a)                  On August 6, 2018, Mineral Mountain Mining and Milling Company (the “Company”) engaged Dirk A. Oceanak, CPA (“DAO”) as its independent registered public accountant and on August 1, 2018 dismissed Fruci & Associates II, PLLC (“Fruci”) from that role. The change in the Company’s independent registered public accountant was approved by the Company’s Audit Committee.

Fruci’s audit report on the Company’s consolidated financial statements for the fiscal years ended September 30, 2017 and September 30, 2016 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company’s most recent fiscal years ended September 30, 2017 and September 30, 2016 and for the subsequent interim period through August 1, 2018, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with Fruci 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 Fruci, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.

During the Company’s most recent fiscal year ended September 30, 2017 and for the subsequent interim period through August 1, 2018, there were no “reportable events” of the type described in Item 304(a)(1)(v) of Regulation S-K..

In accordance with Item 304(a)(3) of Regulation S-K, we furnished Fruci with a copy of this Form 8-K on August 7, 2018, providing Fruci with the opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K as the same pertains to Fruci and, if not, stating the respect in which it does not agree. A copy of Fruci’s response is being filed as Exhibit 16.1.

(b)                  On August 6, 2018, the Company engaged DAO as the Company’s new independent registered public accounting firm effective immediately. The retention of DAO was approved by the Audit Committee. During the Company’s two most recent fiscal years ended September 20, 2017 and 2016, and for the subsequent interim period through August 1, 2018, neither the Company, nor anyone on behalf of the Company consulted with DAO regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that was either the subject of a disagreement as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.