FULO Fullnet Communications Inc (PK)

Effective December 17, 2021, FullNet Communications, Inc. (“FullNet”) engaged BF Borgers CPA PC as its new independent accountants, commencing with the audit for the fiscal year ended December 31, 2021, and thereby dismissed MaloneBailey, LLP. The decision to change independent accountants was approved by the Board of Directors of FullNet.

The reports of MaloneBailey, LLP on FullNet’s financial statements for the past two years ended December 31, 2020, and subsequent interim periods contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principle.

At no time did FullNet Communications have any disagreements with MaloneBailey, LLP 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 MaloneBailey, LLP would have caused them to make reference thereto in their report on the financial statements for such year.

During the fiscal year ended December 31, 2020, and all subsequent interim periods and to December 17, 2021, the date of dismissal, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).

FullNet delivered a copy of this Form 8-K report to MaloneBailey, LLP on December 17, 2021, and requested that MaloneBailey, LLP furnish it with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether or not MaloneBailey, LLP agrees with the above statements. Attached hereto as Exhibit 16 is a copy of the letter of MaloneBailey, LLP to FullNet Communications, Inc. dated December 21, 2021.