CleanSpark, Inc. (OTCMKTS:CLSK) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01 Changes in Registrants Certifying Accountant.

On September 13, 2016, Seale Beers, CPAs, (the Former Accountant)
informed the Company that the Former Accountant was in the
process of being acquired by AMC Auditing, LLC. As a result of
the acquisition, on November 14, 2016, the Former Accountant
resigned as the Companys independent registered public accounting
firm and the Company engaged AMC Auditing, LLC (the New
Accountant) as the Companys independent registered public
accounting firm. The engagement of the New Accountant was
approved by the Companys Board of Directors.

The Former Accountants audit reports on the financial statements
of the Company for the fiscal years ended September 30, 2015 and
2014 contained no adverse opinion or disclaimer of opinion, nor
were they qualified or modified as to uncertainty, audit scope or
accounting principles, except that the audit reports on the
financial statements of the Company for the fiscal years ended
September 30, 2015 and 2014 contained an uncertainty about the
Companys ability to continue as a going concern.

During the fiscal years ended September 30, 2015 and 2014, and
through the interim period ended November 14, 2016, there were no
disagreements (as such term is defined in Item 304 of Regulation
S-K) with the Former Accountant 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 the Former Accountant would have caused
them to make reference thereto in their reports on the financial
statements for such periods.

During the fiscal years ended September 30, 2015 and 2014, and
through the interim period ended November 14, 2016, there were
the following reportable events (as such term is defined in Item
304 of Regulation S-K). As disclosed in Part I, Item 4 of the
Companys Form 10-Q for the quarterly period ended June 30, 2016,
the Companys management determined that the Companys internal
controls over financial reporting were not effective as of the
end of such period due to the existence of material weaknesses
related to the following:

(i) inadequate segregation of duties and effective risk
assessment; and

(ii) insufficient written policies and procedures for accounting
and financial reporting with respect to the requirements and
application of both US GAAP and SEC guidelines.

These material weaknesses have not been remediated as of the date
of this Current Report on Form 8-K.

Other than as disclosed above, there were no reportable events
during the fiscal years ended September 30, 2015 and 2014, and
through the interim period ended November 14, 2016. The Companys
Board of Directors discussed the subject matter of each
reportable event with the Former Accountant. The Company
authorized the Former Accountant to respond fully and without
limitation to all requests of the New Accountant concerning all
matters related to the audited period by the Former Accountant,
including with respect to the subject matter of each reportable
event.

Prior to retaining the New Accountant, the Company did not
consult with the New Accountant regarding either: (i) the
application of accounting principles to a specified transaction,
either contemplated or proposed, or the type of audit opinion
that might be rendered on the Companys financial statements; or
(ii) any matter that was the subject of a disagreement or a
reportable event (as those terms are defined in Item 304 of
Regulation S-K).

On November 14, 2016, the Company provided the Former Accountant
with its disclosures in the Current Report on Form 8-K disclosing
the resignation of the Former Accountant and requested in writing
that the Former Accountant furnish the Company with a letter
addressed to the Securities and Exchange Commission stating
whether or not they agree with such disclosures. The Former
Accountants response is filed as an exhibit to this Current
Report on Form 8-K.

SECTION 9 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

About CleanSpark, Inc. (OTCMKTS:CLSK)

CleanSpark, Inc., formerly Stratean, Inc., focuses on pursuing the development of operations through the acquisition and development of green energy technologies. The Company also provides software and controls that integrate generation and storage with load management and dynamic grid control capacities. Its platform allows energy generated locally to be managed in real-time and shared with other interconnected microgrids. The Company’s technologies and prototype are engaged in the clinical lab testing to establish its capability of producing volumes of clean, renewable energy from any carbon compound (Municipal Solid Waste (MSW), Coal, Sewage Sludge) into clean Synthesis Gas. The Company is also engaged in the development of Flex Power System (the System), which is an integrated microgrid control platform. The System integrates all forms of energy generation with energy storage devices and controls facility loads to provide energy security in real time free of cyber threats.

CleanSpark, Inc. (OTCMKTS:CLSK) Recent Trading Information

CleanSpark, Inc. (OTCMKTS:CLSK) closed its last trading session down -0.21 at 3.49 with 1,180 shares trading hands.