FNEC First National Energy Corp (PK)

Item 4.01 Change in Registrant’s Auditors

Effective February 26, 2019, the firm Schwartz Levitsky Feldman LLP ("SLF"), which did audit Registrant’s year-end financial statements for the year ended December 31, 2015, 2016, 2017 and  performed procedures related to the financial statements included in the Registrant’s quarterly reports on Form 10-Q resigned as a result of their decision not to continue with public company business.

During the period September 30, 2007 (the date of inception) through the date of the resignation (February 26 2019) of SLF, there have been no disagreements with SLF (as defined in Item 304(a)(1)(iv) of Regulation S-K) 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 SLF, would have caused them to make reference thereto in their report on financial statements for such years.

The report of the independent registered public accounting firm of SLF as of and for the year ended December 31, 2017 did  not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to audit scope or accounting principle. However, the reports contained a “going concern” paragraph.

The Company provided SLF with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that SLF furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree.  A copy of the letter from SLF filed as Exhibit 16.1 hereto and incorporated herein by reference.