Previous independent registered public accounting firm

From July 4, 2015 through November 4, 2016, George Stewart, CPA
(“Stewart”) was the independent registered public accounting
firm of Seen on Screen TV Inc. (the “Company”). On November 4,
2016, Stewart informed Antoine Jarjour, the Company’s chief
executive officer and a member of the Company’s Board of
Directors (the “Board”), that he was withdrawing as our auditor
as a result of discontinuing the practice of accounting.

None of our previous audit reports, in particular the audit
reports for the fiscal years ended October 31, 2015 and October
31, 2014, contained any adverse opinion or disclaimer of opinion,
nor were qualified or modified as to uncertainty, audit scope, or
accounting principles, except for a going concern qualification
on the Company’s financial statements for the fiscal years ended
October 31, 2015 and October 31, 2014.

During the Company’s two most recent fiscal years, the
subsequent interim periods thereto, and through November 4, 2016,
there were no disagreements (as defined in Item 304 of Regulation
S-K) with the Stewart 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 Stewart would have caused it to make reference in
connection with its opinion to the subject matter of the
disagreement. Further, during the Company’s two most recent
fiscal years, the subsequent interim periods thereto, and through
November 4, 2016, there were no reportable events (as defined in
Item 304(a)(1)(v) of Regulation S-K).

We furnished Stewart with a copy of this disclosure on November
29, 2016, providing Stewart with the opportunity to furnish the
Company with a letter addressed to the Commission stating whether
he agrees with the statements made by the Company herein in
response to Item 304(a) of Regulation S-K and, if not, stating
the respect in which he does not agree. A copy of Stewart’s
response is filed as Exhibit 16.1 to this Report.

Previous independent registered public accounting firm

On November 4, 2016, we engaged Fruci Associates II, PLLC, 218
North Bernard Street, 2^nd Floor, Spokane, Washington
99201 an independent registered accounting firm, as our principal
independent accountant with the approval of our board of
directors.

During the fiscal years ended October 31, 2015 and October 31,
2014, and the subsequent interim periods through November 29,
2016, neither the Company nor anyone acting on its behalf
consulted the Fruci Associates II, PLLC 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 Company’s financial statements, and
neither a written report nor oral advice was provided to the
Company that Fruci Associates II, PLLC concluded was an important
factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issues; or (ii) any
matter that was the subject of a disagreement or a reportable
event set forth in Item 304(a)(1)(iv) and (v), respectively, of
Regulation S-K.

ITEM 9.01

FINANCIAL STATEMENTS AND EXHIBITS.