FSTJ First America Resources Corporation (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On August 28, 2017, the Registrant was informed by its independent registered public accounting firm, Enterprise CPAs, Ltd (“Enterprise”), that the client auditor relationship between the Registrant and Enterprise has ceased solely due to SEC auditor rotation requirements.

As of September 12, 2017, the Board of Directors of the Registrant approved of the replacement of Enterprise through the engagement of Boyle CPA LLC (“Boyle”).

Neither the Report of Enterprise, Registrant's Auditor on the financial statements of Registrant for the fiscal years ended June 30, 2016 and 2015, nor subsequent interim periods contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant's audited financial statements contained a going concern qualification in the Registrant's audited financial statements.

There were no disagreements or other “reportable events” as that term is described in Item 304(a)(1)(iv) and Item 304(a)(1)(v), respectively, of Regulation S-K, occurring within the Registrant’s two most recent fiscal years and the subsequent interim periods through the date of resignation.

During the most recent fiscal year since inception, and the interim periods preceding the engagement, the Registrant has not consulted Boyle CPA LLC regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

No audit or similar committee of the board of directors, or the board of directors as a whole, discussed the subject matter the disagreements with the former accountant except to acknowledge receipt of and accept Enterprise’s resignation.

The resignation was not requested by our Board of Directors or any committee thereof.

We have authorized Enterprise to respond fully to the inquiries of the successor accountant concerning the subject matter of each of such disagreements.

We have provided Enterprise with a copy of the foregoing disclosure, and have requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosure. We are including as an Exhibit to this Form 8-K, a copy of the letter from Enterprise as required by Item 304(a)(3) of Regulation S-K.