Item
4.01 CHANGES IN REGISRANT’S CERTIFYING ACCOUNTANT
Altitude
International Holdings, Inc. (the “Company”) has dismissed BF Borgers CPA, PC (the “Former Accounting Firm”)
as its independent registered public accounting firm, effective as of January 14, 2022. As described in Item 4.01(a) below, the change
in independent registered public accounting firm is not the result of any disagreement with the Former Accounting Firm.
Item
4.01(a) Previous Independent Accountants
(i)
On January 14, 2022, the Company dismissed the Former Accounting Firm as its independent registered public accounting firm effective
on that date.
(ii)
The report of the Former Accounting Firm on the Company’s financial statements as of and for the years ended December 31, 2020
and 2019, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles except as set forth in subparagraph (iii) below.
(iii)
The report of the Former Accounting Firm on the Company’s financial statements as of and for the years ended December 31, 2020
and 2019, contained an explanatory paragraph which noted that there was substantial doubt as to the Company’s ability to
continue as a going concern as the Company has incurred net losses since inception and uncertain conditions exist which the Company
faces relative to its obtaining capital in the equity markets.
(iv)
During the fiscal years ending December 31, 2020
and 2019, and during the interim period through January 13, 2022, there (i) have been no disagreements with the Former Accounting Firm
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of the Former Accounting Firm, would have caused the Former Accounting Firm to make reference to
the subject matter of such disagreements in its reports on the financial statements for such years, and (ii) were no reportable events
of the kind referenced in Item 304(a)(1)(v) of Regulation S-K.
The
Company requested that the Former Accounting Firm furnish it with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of the letter from the Former Accounting Firm is attached hereto as Exhibit
16.1 to this Current Report on Form 8-K.
Item
4.01(b) New Independent Accountants
On
January 14, 2022, the Company engaged Turner, Stone & Company, LLP (the “New Accounting Firm”) as our independent registered
public accounting firm for the year ended December 31, 2021. The Board made the decision to engage the New Accounting Firm acting under
authority delegated to it, and the Board of Directors approved the same on January 14, 2022.
The
Company has not consulted with the New Accounting Firm during our two most recent fiscal years or during any subsequent interim period
prior to January 14, 2022 (the date of the New Accounting Firm’s appointment), regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on our financial
statements, and neither a written report was provided to us nor oral advice was provided that the New Accounting Firm concluded was an
important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or
(iii) any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).
Exhibits
