DSGT DSG Global Inc (CE)

Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) On May 17, 2022, the Board of Directors of DSG Global, Inc. (the “Registrant”) accepted the resignation of Harbourside CPA LLP (“Harbourside”) as the independent certifying accountant for the Registrant. The Board of Directors of the Registrant participated in and approved the decision to change independent registered public accounting firms. None of the reports of Harbourside on the Registrant’s financial statements for either of the past two years contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant’s audited financial statements for the year ended December 31, 2021 contained a going concern qualification in the Registrant’s audited financial statements.

During the two most recent fiscal years and any subsequent interim period preceding Harbourside’s dismissal, there were no disagreements with Harbourside on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Harbourside concerning the subject matter of each of such disagreements would have caused them to make reference thereto in their report on the financial statements.

The Registrant provided a copy of the foregoing disclosures to Harbourside prior to the date of the filing of this Current Report on Form 8-K and requested that Harbourside furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this described herein. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) On May 23, 2022, the Registrant’s Board of Directors approved the engagement of BF Borgers CPA PC (“Borgers”), as the Registrant’s independent accountant effective immediately to audit the Registrant’s financial statements and to perform reviews of interim financial statements. During the fiscal years ended December 31, 2021 through the date of this report, neither the Registrant nor anyone acting on its behalf consulted with Borgers regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Registrant, or the type of audit opinion that might be rendered by Borgers on the Registrant’s financial statements; or (ii) any matter that was either the subject of a disagreement with Harbourside or a reportable event with respect to Harbourside.