BSPK Bespoke Extracts Inc (QB)

Item 4.01 Changes in Registrant’s Certifying Accountant.

On October 27, 2022, Liggett & Webb, P.A. (“Liggett & Webb”) resigned as the independent registered public accounting firm of Bespoke Extracts, Inc. (the “Company”). The reports of Liggett & Webb on the Company’s financial statements for the years ended August 31, 2021 and 2020 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that, the reports included an explanatory paragraph with respect to the uncertainty as to the Company’s ability to continue as a going concern.

During the years ended August 31, 2021 and August 31, 2020, and in the subsequent period through October 27, 2022, the Company has not had any disagreements with Liggett & Webb on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Liggett & Webb’s satisfaction, would have caused Liggett & Webb to make reference thereto in its report on the Company’s financial statements for such periods.

During the years ended August 31, 2021 and August 31, 2020, and in the subsequent period through October 27, 2022 there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Liggett & Webb with a copy of this disclosure set forth under this Item 4.01 and requested that Liggett & Webb furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from Liggett & Webb is attached hereto as Exhibit 16.1.

On October 27, 2022, the Company engaged Assurance Dimensions as the Company’s independent registered public accounting firm. The decision to engage Assurance Dimensions as the Company’s independent registered public accounting firm was approved by the Company’s board of directors.

During the two most recent fiscal years and in the subsequent interim period through October 27, 2022, the Company has not consulted with Assurance Dimensions with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.