(1)

Previous Independent Registered Public Accounting Firm

(i)

On January 18, 2017 (“the date of the resignation”), Anton Chia, PC (“Anton Chia”) resigned as the independent registered public accounting firm of Centaurus Diamond Technologies, Inc. (the “Company”) due to outstanding past due balances at the time of resignation.

(ii)

The reports of Anton Chia on the financial statements of the Company as of as of March 31, 2015 through December 31^st 2015 10Q and for the fiscal years then ended did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph as to a going concern.

(iii)

The Board of Directors of the Company accepted the resignation of Anton Chia as the Company’s independent registered public accounting firm.

(iv)

During the Company’s two most recent fiscal years ended March 31, 2015 and through December 31^st 2015 10Q and any subsequent interim periods through the date of the resignation (a) there were no disagreements with Anton Chia 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 Anton Chia, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

(2)

New Independent Registered Public Accounting Firm

On November 21, 2017 (“the date of engagement” which is dated July 7^th, but was re-done to include the 9-30-17 quarterly filing.), the Company, upon the Board of Directors’ approval, engaged AJ Robbins,LLC, as its new independent registered public accounting firm to audit and review the Company’s financial statements effective immediately and provided consideration to effectuate and complete our audit in a timely manner. We have represented to the SEC that we intend to be fully reporting by December 29^th, 2017.

Anton Chia previously served as the Company’s Independent Registered Public Accounting Firm from June 6, 2015 through the date of resignation. Accordingly, during the two most recent years ended December 31st, 2015.

(i)

either: the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that Anton Chia 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 either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.