MMMW 8-K
Mass Megawatts Wind Power Inc (MMMW)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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| Item 4.01 | Changes in Registrant’s Certifying Accountant. |
L&L CPAs, PA, the principal accountant engaged as the auditor of Mass Megawatts Wind Power, Inc. (the “Corporation”), resigned its position on December 22, 2022.
During the Company’s fiscal year ended April 30, 2022, and the subsequent period through the date of this Current Report on Form 8-K, there were no disagreements between the Mass Megawatts Wind Power, Inc. and L&L CPAs, PA, the Corporation’s auditors performing the audit during the period, on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of L&L CPAs, PA, would have caused L&L CPAs, PA to make reference to the subject matter of the disagreement(s) in connection with its report. During the Company’s fiscal year ended April 30, 2022, and the subsequent period through the date of this Current Report on Form 8-K, L&L CPAs, PA, did not advise us of any matter specified in Item 304(a)(1)(v) of Regulation S-K.
The audit report of L&L CPAs, PA, on the financial statements of the Company as of April 30, 2022, did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. Those reports did, however, contain an emphasis paragraph relating to the substantial doubt about the Company’s ability to continue as a going concern.
The Company has provided L&L CPAs, PA, a copy of the disclosures in this Form 8-K and has requested that L&L CPAs, PA, furnish it with a correspondence addressed to the Securities and Exchange Commission stating whether L&L CPAs, PA, agrees with the Company’s statements in this Item 4.01. A copy of the letter dated December XX, 2022, was furnished by L&L CPAs, PA, in response to that request. Exhibit 16 of Item 9.01 to this Current Report on Form 8-K is a copy of the letter.
On December 23, 2022, the Corporation’s Board of Directors engaged the accounting firm of BF Borgers CPA PC as the Corporation’s independent registered public accounting firm for and with respect to the year ended April 30, 2023. Management has not consulted with BF Borgers CPA PC on any accounting, auditing, or reporting matter at any time in the past.
| Item 9.01 | Financial Statements and Exhibits. |
| Exhibit 16.1 | Letter from L&L, CPAs, PA addressed to the Securities and Exchange Commission regarding its agreement to the statements made herein. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be Signed on its behalf by the undersigned hereunto duly authorized.
| /s/ Jonathan Ricker | |
| Chief Executive Officer | |
| Mass Megawatts Wind Power, Inc. |
Exhibit 16.1
December 26, 2022
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Mass Megawatts Wind Power, Inc.’s statements included under Item 4.01 of its Form 8-K filed on December 26, 2022 and we agree with such statements concerning our firm.
Very truly yours,
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| L&L CPAs, PA |