Item 4.01 Changes in Registrant’s Certifying
Accountant.
“We are filling the Third Amended
8-K concerning our change of Auditors for Internet Infinity, Inc. (“ITNF”) following the Audit Committee/Board of Directors
approval on April 22, 2013, and the May 8, 2013 and May 30, 2013 Comment Letters from the SEC concerning Audited and Reviewed
Financial statement for Fiscal years ending March 31, 2011 and March 2012 and interim financial statements reported for the interim
periods though preceding the termination of Kinross-Kennedy.”
1. The principal accountant John
Kinross-Kennedy report on the financial statements for either of the past two years ended March 31, 2011 and March 31, 2012 and
subsequent interim periods preceding the termination of Kinross-Kennedydid contain an explanatory paragraph describing an uncertainty
about our Company ability to continue as a going concern.
2. For either of the past two years
ended March 31, 2012 and March 2011 and subsequent interim periods preceding the termination of Kinross-Kennedy, there were no
disagreements with the former accountant Kinross-Kennedy on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
3. For either of the past two years
ended March 31, 2012 and March 2011 and subsequent interim periods preceding the dismissal of Kinross-Kennedy and the retention
of Anton & Chia, LLP, no new independent accountant had been engaged as either the principal accountant to audit the registrant’s
financial statements, or as an independent accountant to audit a significant subsidiary and on whom the principal accountant is
expected to express reliance in its report. Also, during this time there was no consultation with any other accountant prior to
the retention of Anton & Chia, LLC.
4. We have provided the former accountant
Kinross-Kennedy, a copy of the original 8K of 4/23/13, Amendment No. 2 Filed May 29, 2013 and SEC response of May 30, 2013 along
with the disclosures we are making in response to this Item 304 that we are sending to the Commission for review. We have requested
the former accountant Kinross-Kennedy to furnish us with a letter addressed to the Commission stating whether it agrees with the
statements made by us the registrant in response to this Item 304(a) and, if not, stating the respects in which it does not agree.
We the registrant shall file the former accountant’s letter as an exhibit to the report on registration statement containing
this disclosure.
We the registrant are requesting the
former accountant to provide the letter as promptly as possible so that the registrant can file the letter with the Commission
within ten business days after the filing of the report or registration statement. Notwithstanding the ten business day period,
we the registrant shall file the letter by amendment within two business days of receipt; if the letter is received on a Saturday,
Sunday or holiday on which the Commission is not open for business, then the two business day period shall begin to run on and
shall include the first business day thereafter.
On April 22, 2013, Internet Infinity,
Inc. (“Company”), through and with the recommendation of its Audit Committee and approval of its Board of Directors,
engaged Anton & Chia, LLC. CPAs as its independent registered public accounting firm.
Concurrent with the engagement of Anton
& Chia, LLC. (“Anton & Chia”), the Company dismissed the engagement of Kinross-Kennedy (“Kennedy”)
from its position as the Company’s independent registered public accounting firm. Kennedy served as the Company’s independent
registered public account firm since July 31, 2010. No report on the Company’s financial statements prepared by Kennedy during
the fiscal years ended March 31, 2012 and March 31, 2011 and the subsequent interim period preceding the dismissal of Kennedy contained
an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles,
except an explanatory paragraph describing an uncertainty about our Company ability to continue as a going concern. Further, during
the fiscal years ended March 31, 2012 and March 31, 2011 and any subsequent interim period preceding the dismissal of Kennedy,
there were no disagreements between the Company and Kennedy on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Kennedy, would have caused it to make
reference to the subject matter of the disagreement in connection with a report. The Company’s Audit Committee recommended
the dismissal of Kennedy, and such recommendation was adopted by the Company’s Board of Directors.
In accordance with Item 304(a) (3) of
Regulation S-K, the Company has provided Kennedy a copy of the disclosures it is making in this Amended Current Report on Form
8-K prior to filing with the SEC and requested that Kennedy furnish the Company with a letter addressed to the SEC stating whether
or not Kennedy agrees with the above statements including the Recent Accounting Pronouncement stated above in Item 1. Concerning
“Going Concern.”
During the fiscal years ended March
31, 2012 and March 31, 2011 and the subsequent interim period preceding the dismissal of Kennedy and preceding the engagement of
Anton & Chia, neither the Company nor anyone on its behalf has consulted with Anton & Chia regarding (i) the application
of accounting principles to a specific transaction, either completed or proposed, (ii) the type of audit opinion that might be
rendered on the Company’s financial statements, (iii) any matter that was the subject of a disagreement within the meaning
of Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K or (iv) any reportable event
within the meaning of Item 304(a)(1)(v) of Regulation S-K.
We have requested a letter from dismissed
Kennedy. And they have agreed to submit.
