8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): March 11, 2022

38 S Federal Highway #10-199, Dania Beach, FL 33004

(Address of Principal Executive Offices) (Zip Code)

(352) 562 – 0289

Registrant’s telephone number, including area code

___________________________________________________

(Former Name or Former Address if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Item 4.01 Change in Registrant’s Certifying Accountant

On March 10^th^ 2022, the Board of Directors of Stark Focus Group, Inc, a Nevada corporation, approved the resignation of Zia Masood Kiani & Co. (Chartered Accountants) (“ZMK”), as our independent registered public accountant, effective immediately. Except as noted in the paragraph immediately below, the report of ZMK on the Company’s financial statements for the year ended December 31, 2020 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

The report of ZMK on the Company’s financial statements as of the year ended December 31, 2020 contained explanatory paragraphs which noted that there was substantial doubt as to the Company’s ability to continue as a going concern as the Company has suffered recurring losses from operation, which raised doubt about its ability to continue as a going concern.

During the year ended December 31, 2020, the Company has not had any disagreements with ZMK on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to ZMK’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s consolidated financial statements for such periods.

During the year ended December 31, 2020, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

We have requested that ZMK furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is included herewith as Exhibit 16.1.

Concurrently therewith, we retained the firm of K. R. Margetson Ltd (“KM”), to audit our consolidated financial statements for our fiscal year ending December 31, 2021.

During the fiscal year ended December 31, 2020, and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted KM regarding (1) 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 consolidated financial statements, and KM did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (2) any matter that was either the subject of a disagreement with ZMK on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of ZMK, would have caused ZMK to make reference to the matter in their report, or a “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K of the SEC’s rules and regulations.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits

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, thereunto duly authorized.

stark_ex161.htm EXHIBIT 16.1

Office of the Chief Accountant

Securities and Exchange Commission

100F Street, NE

Washington, D.C. 20549

Dear sir(s),

We have read the statements made by Stark Focus Group, Inc. (the Company), which were provided to us and which we understand will be filed with the Commission pursuant to Item 4.01 of its Form 8-K, regarding our resignation as their certifying accountant. We agree with the statements concerning our firm in such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Very truly yours,

/s/ Zia Masood Kiani & Co.

Zia Masood Kiani & Co.

(Chartered Accountants)

Islamabad, Pakistan

Date: March 11, 2022