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

As described in Items 4.01(a) and (b) below, Sugarmade Inc., a Delaware corporation ("Registrant"), has replaced BF Borgers CPA as Registrant's independent registered public accounting firm with L&L CPAS, PA as its new independent registered public accounting firm. As described below, the change in independent public accounting firms is not the result of any disagreement with BF Borgers CPA.

Item 4.01(a) Previous Independent Accountants

(i) On March 21, 2018, Registrant dismissed its independent registered public accounting firm, BF Borgers CPA. The Registrant's Board of Directors made the decision to dismiss BF Borgers CPA and engage L&L CPAS, PA as Registrant's independent registered public accounting firm, as described below. Relative to Registrant's most recent fiscal year and any subsequent interim period before such dismissal, there were no substantial disagreements with BF Borgers, CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, remain unresolved.

(ii) Registrant provided BF Borgers, CPA a copy of the statements made in response to this Item 4.01 and received a letter addressed to the Securities and Exchange Commission stating that BF Borgers, CPA agrees with such statements, dated March 23, 2018.

Item 4.01(b) Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers New Independent Accountants

On April 2, 2018, the Registrant engaged L&L CPAS, PA as Registrant's independent registered public accounting firm. Neither the Registrant, nor anyone on its behalf, has consulted with L&L CPAS, PA regarding (i) the type of final 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 L&L CPAS, PA concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

About SUGARMADE, INC. (OTCMKTS:SGMD)

Sugarmade, Inc. is engaged in the supply of products to the quick service restaurant sub-sector of the restaurant industry. The Company is a distributor of paper products derived from non-wood sources. As of June 30, 2015, the Company’s operating unit, CarryOutSupplies.com, which is a producer and wholesaler of custom printed and generic takeout supplies served more than 3,000 quick service restaurants. It conducts its operations in an industry segment, including paper and paper-based products, such as paper cups, cup lids, food containers and others. Its products also include double poly paper cups for cold beverage, yogurt cups, ice cream cups, soup containers and plastic spoons. It is a manufacturer and distributor of tree free copy and printer paper products, made from sugarcane waste (bagasse) and bamboo for home and office environments under the Sugarmade brand name. It has also acquired a minority stake in various patents and products for seasoning and spices for food items.