VOIS Mind Solutions Inc (CE)

ITEM 4.01

CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Previous independent registered public accounting firm

From August 12, 2015 through January 9, 2017, Patrick Heyn, CPA, P.A. ("Heyn") was the independent registered public accounting firm of GAMERICA Holdings and Acquisitions Corp., formerly Mind Solutions, Inc., a Nevada corporation (the "Company"). On January 9, 2017, we notified Heyn we were terminating it as our independent certifying accountant.

None of our previous audit reports, in particular the audit reports for the fiscal years ended December 31, 2015 and December 31, 2014, contained any adverse opinion or disclaimer of opinion, nor were qualified or modified as to uncertainty, audit scope, or accounting principles, except for a going concern qualification on the Company's financial statements for the fiscal years ended December 31, 2015 and 2014.

During the Company's two most recent fiscal years, the subsequent interim periods thereto, and through January 9, 2017, there were no disagreements (as defined in Item 304 of Regulation S-K) with Heyn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Heyn would have caused it to make reference in connection with its opinion to the subject matter of the disagreement. Further, during the Company's two most recent fiscal years, the subsequent interim periods thereto, and through January 9, 2017, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

We furnished Heyn with a copy of this disclosure on February 25, 2017, providing Heyn with the opportunity to furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which he does not agree.  A copy of Heyn's response is filed as Exhibit 16.1 to this Report.

New independent registered public accounting firm

On January 9, 2017, we engaged Morty Etgar, PA, Certified Public Accountants, 3363 Sunny Isles Boulevard, Suite 801, North Miami Beach, Florida 33160, telephone 305-577-0454, an independent registered public accounting firm, as our principal independent accountant with the approval of our board of directors. 

During the two most recent fiscal years and through the date of engagement, we have not consulted with Morty Etgar, PA regarding either:

1.

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, and neither a written report was provided to us nor oral advice was provided that Morty Etgar, PA concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or

2.

Any matter that was either subject of disagreement or event, as defined in Item 304(a)(1)(iv)(A) of Regulation S-K and the related instruction to Item 304 of Regulation S-K, or a reportable event, as that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-K.

ITEM 9.01

EXHIBITS.