MARIJUANA CO OF AMERICA, INC. : Changes in Registrant’s Certifying Accountant, Financial Statements and Exhibits (form 8-K)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit
the registrant’s financial statements, resigned its position. L&L CPAs, PA
report on the registrant’s financial statements for the previous two years, did
not contain an adverse opinion or a disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope, or accounting principles. The
registrant’s board of directors took no part in L&L CPAs, PA decision to resign.
During the registrant’s two previous fiscal years and any subsequent interim
period preceding such resignation, there were no disagreements with L&L CPAs, PA
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to the satisfaction of L&L CPAs, PA, would have caused it to make
reference to the subject matter of the disagreement(s) in connection with its
report.

The registrant provided the disclosures in this Form 8-K to L&L CPAs, PA for
review, and requested L&L CPAs, PA to provide a letter addressed to the
Commission indicating whether it agrees with the disclosures. Attached as an
exhibit is L&L CPAs, PA letter.

Item 9.01. Financial Statements and Exhibits.

     Exhibit Number      Description
          16.1             Letter from L&L CPAs, PA dated November 29, 2022,
                         regarding its resignation and the disclosures on this
                         Form 8-K.
          104            Cover Page Interactive Data File (formatted as Inline
                         XBRL and contained in Exhibit 101).

© Edgar Online, source Glimpses