TPNI Pulse Network Inc (CE)

Item 4.01 Changes in Registrant’s Certifying Accountant

(a) On February 13, 2017, The Pulse Network, Inc., a Nevada corporation (the “Company”), received notice from Stowe & Degon LLC (“Stowe & Degon”), that Stowe & Degon had resigned as the independent registered public accounting firm of the Company.

Except as described in the next sentence, the reports of Stowe & Degon regarding the Company’s financial statements as of March 31, 2015 and 2014 and the statement of operations, stockholders’ equity (deficit) and cash flows for the years then ended, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle. The reports of Stowe & Degon, stated that there is substantial doubt about the Company’s ability to continue as a going concern. Stowe & Degon did not render a report for the Company’s financial statements as of March 31, 2016 or the statement of operations, stockholders’ equity (deficit) and cash flows for the year then ended because the Company has not yet prepared financial statements for audit by Stowe & Degon.

For the years ended March 31, 2015 and 2014, and during the subsequent interim period through February 22, 2016, the Company had no disagreement with Stowe & Degon 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 Stowe & Degon, would have caused them to make reference thereto in their report on the Company’s financial statements for such year ended March 31, 2015 and 2014. There were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Stowe & Degon a copy of the above disclosures and requested Stowe & Degon to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. Stowe & Degon’s response is attached as Exhibit 16.2 to this Current Report on Form 8-K.

The Board of Directors of the Company has not resolved to engage a new independent registered public accounting firm of the Company, but has commenced a search for a new independent registered public accounting firm for the Company.