KALO Kallo Inc (CE)

ITEM 4.01 Change in Registrant’s Certifying Accountant

On November 12, 2020 we retained the services of BF Borgers, Certified Public Accountants (“B.F. Borgers CPA”) to serve as our principal independent accountant for the fiscal years ended December 31, 2018 and December 31, 2019. B.F. Borgers CPA is the successor to our prior principal independent accountant, MaloneBailey, LLP. On May 7, 2019, we received the resignation of Malone Bailey, LLP who had served as our principal independent accountant for the prior fiscal years since 2014.

The principal independent accountant’s report issued by MaloneBailey, LLP for either of the years ended December 31, 2016 and December 31, 2017 did not contain any adverse opinion or disclaimer of opinion and it was not modified as to uncertainty, audit scope, or accounting principles except for an explanatory paragraph regarding our ability to continue as a going concern.

We are able to report that during the years ended December 31, 2015, December 31, 2016 and December 2017 through May 7, 2019 there were no disagreements with MaloneBailey, our former principal independent accountant, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to MaloneBailey’s satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports on our consolidated financial statements for such periods. During the period of engagement there were no reportable events as that term is defined in Item 304(a)(1)(iv) of Regulation S-K except MaloneBailey having advised us that it identified certain deficiencies in our internal control over financial reporting that constitute material weaknesses as described in Item 9A of our Annual Report on Form 10-K for the year ended December 31, 2017.At no time in the past two years did the accounting opinion of MaloneBailey contain an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles except for an explanatory paragraph regarding our ability to continue as a going concern. We have requested that MaloneBailey furnish us with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it disagrees with the above statements. A copy of such letter was previously filed as an exhibit in a prior Form 8-K, dated May 7, 2019.