TKLS Trutankless Inc (PK)

SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

Item 4.01(a) Dismissal of Auditor.

On July 2, 2021, Trutankless, Inc. (the “Company”) dismissed Prager Metis CPAs, LLP (“Prager Metis”) as Independent Registered Public Accountants. On July 2, 2021, the Board of Directors of the Company authorized the dismissal.

During the fiscal year ended December 31, 2020 and through Prager Metis’ dismissal on July 2, 2021, there were (1) no disagreements with Prager Metis on any matter of accounting principles or practices, financial disclosure, or auditing scope on procedures, which disagreements, if not resolved to the satisfaction of Prager Metis would have caused Prager Metis to make reference to the subject matter of the disagreements in connection with its reports, and (2) no events of the type listed in paragraph (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.

We furnished Prager Metis with a copy of this disclosure on July 2, 2021, providing Prager Metis with the opportunity to furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by us herein in response to Item 304(a)(1)(v) paragraph (A) through (D) of Regulation S-K and, if not, stating the respect in which it does not agree. A copy of Prager Metis’ letter to the SEC is filed as Exhibit 16.1 to this Report.

Item 4.01(b) Engagement of Auditor

On July 2, 2021, the Company engaged M&K CPA’s, PLLC (“M&K CPA’s”) as its new independent registered public accounting firm beginning with the fiscal quarter ending March 31, 2021. The change in the Company’s independent registered public accounting firm was approved by the board of directors. During the most recent fiscal year and through the date of this Current Report, neither the Company nor anyone on its behalf consulted with M&K CPA’s regarding any of the following:

(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, and none of the following was provided to the Company:

(a) a written report; or (b) oral advice that M&K CPA’s 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 subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as described in Item 304(a)(1)(v) of Regulation S-K

Item 9.01 Exhibits

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