TRXA Trex Acquisition Corporation (PK)

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

T-Rex Acquisition Corp., a Nevada corporation (the " Company ") reports in this Current Report on Form 8-K a change in certifying accountants. Upon receiving notice in 2015 that Terry L. Johnson, CPA (" Johnson "), the Company’s independent PCAOB auditor, had been sanctioned and suspended by the Securities and Exchange Commission, the Company immediately terminated its relationship with Johnson. The Company has since engaged Fruci &Associates II, PLLC (" Fruci ”) as its principal independent registered public accounting firm effective June 27, 2018. The decision to change its principal independent registered public accounting firm has been approved by the Company’s board of directors.

Johnson had replaced the Company’s former auditor, George Stewart, CPA (“ Stewart ”), effective June 27, 2014. The reports of Stewart on the Company's financial statements for fiscal years ended June 30, 2013 and 2012 (which included the balance sheet as of June 30, 2013 and the statement of operations, cash flows and stockholders' equity as of June 30, 2013), for the past fiscal year, did not contain an adverse opinion or a disclaimer of opinion, nor qualified or modified as to uncertainty, audit scope or accounting principles, other than to state that there is substantial doubt as to the ability of the Company to continue as a going concern.  During the Company’s fiscal year ended June 30, 2013 and during the subsequent period through to the date of Stewart's resignation, there were no disagreements between the Company and Stewart, 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 Stewart, would have caused Stewart to make reference thereto in its report on the Company’s audited financial statements. 

In connection with the Company’s appointment of Fruci as the Company’s principal registered accounting firm at this time, the Company has not consulted Fruci on any matter relating to the application of accounting principles to a specific transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the Company’s financial statements during the two most recent fiscal years (June 30, 2013 and 2012) and subsequent interim period through the date of engagement.