TRANSBIOTEC, INC. (OTCMKTS:IMLE) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01

Dismissal of Previous Independent Registered Public Accounting Firm

Effective on February 13, 2019 and with the approval of our Board of Directors, we dismissed Benjamin Young, LLP (Benjamin) as our independent registered public accounting firm engaged to audit our financial statements.

Benjamin audited our financial statements, including our balance sheets as of December 31, 2017, and our related statements of operations, changes in stockholders equity, and statements of cash flows for the period from January 1, 2017 through December 31, 2017. The audit report of Benjamin on our financial statements for the period stated above (the Audit Period) did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, but the reports of Benjamin, for the Audit Period contained an emphasis of a matter paragraph which indicated conditions existed which raised substantial doubt about our ability to continue as a going concern.

During the fiscal year ended December 31, 2017 and through Benjamins dismissal on February 13, 2019, there were (1) no disagreements with Benjamin 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 Benjamin, would have caused Benjamin to make reference to the subject matter of the disagreements in connection with its reports, and (2) no events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.

We furnished Benjamin with a copy of this disclosure on or about February 15, 2019, providing Benjamin with the opportunity to furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements made by us herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. A copy of Benjamins letter to the Commission is attached as an exhibit to this Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

Since we dismissed Benjamin as our independent auditor, the Board of Directors appointed Hall Company (Hall) as our independent auditor, effective February 13, 2019.

During the year ended December 31, 2018 and through the date hereof, neither the Company nor anyone acting on its behalf consulted Hall with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Companys financial statements, and neither a written report was provided to the Company or oral advice was provided that Hall concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable events set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

Section 9 Financial Statements and Exhibits

TransBiotec, Inc. Exhibit
EX-16.1 2 imle_ex161.htm LETTER imle_ex161.htmEXHIBIT 16.1   [Benjamin & Young,…
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About TRANSBIOTEC, INC. (OTCMKTS:IMLE)

TransBiotec, Inc. is a development-stage company that has developed an alcohol detection device, SOBR. The Company’s SOBR is designed for use in detecting alcohol in a person’s system by measuring the ethanol content in their perspiration. SOBR determines whether alcohol level is over or under a preset level as set by the installer or a technician. SOBR is produced in over two basic forms, including an in-vehicle system that can be connected to an interlock system to prevent the operation of the vehicle in the event when the sensor detects measurable ethanol content, and a portable unit that can be used anywhere. It is focused on marketing SOBR to the voluntary commercial market, such as commercial transportation companies that operate tractor trailers and taxis, among others; local, state and federal government agencies that operate fire trucks and police cars, among others, and individuals that desire to monitor a family member’s vehicle, such as a vehicle operated by a minor.