JKSM Jacksam Corporation (PK)

Item 4.01 Change in Registrant’s Certifying Accountant

On November 22, 2022, the Board of Directors of Jacksam Corporation (“Company”) received a formal notice of resignation from its independent auditors, L&L CPAs, PA (“L&L”), effective as of such date, due to L&L will not continue to offer public company audit services.

The report of L&L on the Company’s financial statements as of December 31, 2021 and 2020 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph relating to the Company’s ability to continue as a going concern. During the Company’s two most recent fiscal years ended December 31, 2021 and 2020, and through November 22, 2022, the date of L&L’s resignation, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with L&L on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of L&L, would have caused L&L to make reference to the matter in its report on the financial statements for such year.

The Company provided L&L a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that L&L furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements in Item 4.01. A copy of L&L’s letter, dated November 25, 2022, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

The Company is actively engaging new independent registered public accounting firms.