Item 4.01 Changes In Registrant’s Certifying Accountant
Previous Independent Accountants
On July 22, 2019, Quad M Solutions, Inc., f/k/a Mineral Mountain Mining & Milling Company (the “Company” or “Registrant”), filed a Form 8-K reporting the appointment on July 19, 2019, Slack & Co. CPAS (“Slack & Co.”), Certified Public Accountants to audit the Company’s financial statements for the year ended September 30, 2019 and review the interim quarterly financial statements for the period ended June 30, 2019.
On August 14, 2019, the Company received a letter from Slack & Co. (the “Withdrawal Letter”) informing it that, due to licensure restrictions as of the date of the Withdrawal Letter, that Slack & Co. is/was precluded from being able to complete the work described above. A copy of the Withdrawal Letter, which stated that “there have been no disagreements between Slack & Co. and the Company on any matters including accounting principles or practices, financial statement disclosures, and/or audit scope or procedure,” was filed as Exhibit 16.2 to the Company’s Form 8-K dated August 16, 2019.
Reference is made to August 16, 2019 Form 8-K, in which the Company also reported the engagement, effective August 14, 2019, of BF Borgers CPA PC (“BF Borgers”), Certified Public Accountants with offices in Lakewood, CO, to audit the Company’s financial statements for the year ended September 30, 2019 and review the interim quarterly financial statements for the period ended June 30, 2019. In fact, BF Borgers provided no services to the Company in connection with the audit of the Company’s financial statements for the year-ended September 30, 2019 and, as a result, the Company’s Board of Directors determined not to proceed with BF Borgers in connection with the September 30, 2019 audit. Reference is made to the disclosure under “New Independent Accountants” below.
New Independent Accountants
The Company was informed by Slack & Co. on August 20, 2019, one day after the Company filed its Form 10-Q for the period ended June 30, 2019, that Slack & Co. had received the requisite approval of its application from the PCAOB in a letter dated August 20, 2019, a copy of which is attached hereto as Exhibit 16.4. Effective on October 31, 2019, the Company officially reappointed Slack & Co. to audit the Company’s financial statements for the year-ended September 30, 2019.
The Company has provided Slack & Co. with a copy of the disclosure made in response to this Item 4.01 in this Form 8-K and have requested that that Slack & Co. provide a letter addressed to the Securities and Exchange Commission confirming their agreement with the disclosure contained herein. Pursuant to our request, Slack & Co. has provided the letter, a copy of which is attached hereto as Exhibit 16.5.
