A & C United Agriculture Developing Inc. (OTCMKTS:ACUG) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01Changes in Registrants Certifying Accountant

(a)On January 18, 2017, Enterprise CPAs, Ltd.(Enterprise) was
dismissed by vote of the Board of Directors as AC, Inc.s (AC)
independent registered public accounting firm.On the same date,
the Board voted to retain De Leon Company (De Leon) as ACs
independent registered public accounting firm.

Enterprises reports on the financial statements for ACs fiscal
years ended September 30, 2015 and September 30, 2014 did not
contain any adverse opinion or a disclaimer of opinion.The Form
10-K report for the fiscal year ended September 30, 2016 has not
been prepared. The reports were not qualified or modified as to
uncertainty, audit scope, or accounting principles, other than an
explanatory paragraph with respect to the Companys ability to
continue as a going concern.

During ACs two most recentfiscal yearsand any subsequent interim
period preceding such dismissal, there were no disagreements with
the former accountant on any matter of accounting principles or
practices, financial statementdisclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it to
make reference to the subject matter of the disagreement(s) in
connection with its report.

Item 9.01 Financial Statements and Exhibits

d) Exhibits

About A & C United Agriculture Developing Inc. (OTCMKTS:ACUG)

A & C United Agriculture Developing, Inc. is a development-stage company. The Company, directly and through its subsidiaries, is focused on selling agricultural seeds in China. The Company is focused on developing its core seed selling business in China. The Company’s markets for its vegetable products are China, Association of Southeast Asian Nations (ASEAN), Southeast Asia and all other global markets. The Company’s vegetable products include broccoli, cabbage, carrots, cauliflower, celery, cucumber, eggplant, lettuce, potato, sweet corn, sweet peppers and tomatoes. The Company collaborates with global seed companies and seed breeders to select, trial and customize the varieties suiting its growers across the world. The Company offers and sells both conventional open pollinated and hybrid seeds. Its varieties of seeds include broccoli, cabbage, carrots, cauliflower, celery, cucumber, eggplant, lettuce, potato, sweet corn, sweet peppers and tomatoes.

A & C United Agriculture Developing Inc. (OTCMKTS:ACUG) Recent Trading Information

A & C United Agriculture Developing Inc. (OTCMKTS:ACUG) closed its last trading session 00.000 at 0.100 with 5,000 shares trading hands.