HSTI High Sierra Technologies Inc (PK)

Item 4.01. Change in Registrant’s Certifying Accountant.

Dismissal of Independent Registered Accounting Firm

On December 29, 2022, High Sierra Technologies, Inc. (the “Company”) sent a letter to Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC (“Pinnacle”) dismissing Pinnacle as the Company’s independent registered accounting firm, effective immediately. None of Pinnacle’s reports for the last two fiscal years contained an adverse opinion, or a disclaimer of opinion, or was qualified or modified for any reason whatsoever, with the exception of providing an explanatory paragraph stating there was substantial doubt about the Company’s ability to continue as a going concern. The decision to dismiss Pinnacle was approved by the Company’s board of directors. During the Company’s last two fiscal years, (i) there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Pinnacle on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Pinnacle, would have caused Pinnacle to make reference to the subject matter of such disagreement in connection with its reports on the financial statements for such periods and (ii) there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided Pinnacle with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange Commission (the “Commission”) and requested that Pinnacle furnish the Company with a letter addressed to the Commission stating whether or not it agreed with the statements herein and, if not, stating the respects in which it does not agree.

Pinnacle’s letter to the Commission, dated February 2, 2023, is attached hereto as Exhibit 16.1.

Engagement of New Independent Registered Accounting Firm

On February 1, 2023, the Company appointed TAAD, LLP (“TAAD”) as the Company’s new independent registered public accounting firm effective immediately. During the Company’s two most recent fiscal years, and the subsequent interim period through February 1, 2023, neither the Company nor anyone acting on its behalf consulted with TAAD 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, in connection with which either a written report or oral advice was provided to the Company that TAAD concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).