(a) Through December 21, 2015, KLJ & Associates, LLP (the "Former Accountant ") was the independent registered public accounting firm of GMCI Corp. (the "Company"). On December 21, 2015, the Former Accountant informed the Company's that it was resigning as the Company's independent registered public accounting firm.
Other than an explanatory paragraph included in KLJ & Associates, LLP's audit report for the Company's fiscal year ended December 31, 2014, relating to the uncertainty of the Company's ability to continue as a going concern, the audit report of the Former Accountant on the Company's financial statements for fiscal year ended December 31, 2014, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company's fiscal year ended December 31, 2014 and through December 21, 2015, there were no disagreements (as defined in item 304 of Regulation S-K) with the Former Accountant 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 Accountant, would have caused it to make reference to the subject matter of the disagreements in connection with their report.
The Company furnished the Former Accountant with a copy of this disclosure on December 22, 2015, providing the Former Accountant with the opportunity to furnish the Company with a letter addressed to the Commission stating whether they agree with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which they do not agree. A copy of the Former Accountant letter addressed to the Commission is filed as Exhibit 16.1 to this Report.
(b) On December 22, 2015, the Company engaged B F Borgers CPA PC ("Borgers") as the Company's independent accountant to audit the Company's financial statements and to perform reviews of interim financial statements. During the fiscal year ended December 31, 2014, and through December 22, 2015 neither the Company nor anyone acting on its behalf consulted with Borgers regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by Borgers on the Company's financial statements; or (ii) any matter that was the subject of a disagreement with the Former Accountant.