Changes in Registrants Certifying

On July 15, 2019, we formally engaged Assurance Dimensions, Inc. (

ADI

) as our independent registered public accounting firm. The engagement was due to the recent acquisition by ADI of the SEC practice of Soles Heyn & Company, LLP (

SHCPA

), our current independent registered public accounting firm. The decision to engage ADI as our independent registered public accounting firm was approved by the unanimous consent of our board of directors on July 15, 2019.

SHCPAs report on the Companys financial statements for the fiscal years ended December 31, 2018 and December 31, 2017 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as set forth herein. SHCPAs reports on the Companys financial statements for the fiscal years ended December 31, 2018 and December 31, 2017 contained an explanatory paragraph regarding the significant doubt about the Companys ability to continue as a going concern.

During the two-year period ended March 31, 2019 and the subsequent period through the date of filing of this report, (a) there have been no disagreements with SHCPA, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of SHCPA, would have caused SHCPA to make reference to the subject matter of the disagreement in connection with its reports; (b) no such disagreement was discussed with the audit committee of the Companys board of directors or with our board of directors as a whole; and (d) there have been no

reportable events

as defined in Item 304(a)(1)(v) of Regulation S-K.

SHCPA has provided us with a letter addressed to the Securities and Exchange Commission stating it agrees with the statements in

Item 4.01

of this Form 8-K. A copy of the letter is filed concurrently herewith as

Exhibit 16.1

.

During the two most recent fiscal years and through the engagement date, we did not consult with ADI regarding either (a)the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (b)any matter that was either the subject of a disagreement or a

reportable event

as defined in Item304(a)(1)(iv) and (v) ofRegulationS-K.

Item 9.01 Financial Statements and Exhibits

(d)

Exhibits

Exhibit No

Description

16.1

Letter from Soles, Heyn & Company, LLP

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: July 18, 2019

ALPHA INVESTMENT, INC.

By:

/s/ Todd C. Buxton

Todd C. Buxton, Chief Executive Officer

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