sustainable petroleum group inc. (OTCMKTS:SPGX) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01. Changes in Registrants Certifying Accountant.

On May 3, 2017, Centurion ZD CPA Limited
(Centurion) resigned as the independent auditor
of Sustainable Petroleum Group Inc. (SPGX).

Centurions audit report on the financial statements of SPGX for
the year ended May 31, 2016, did not contain an adverse opinion
or disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope, or accounting principles.

There have been no disagreements during the fiscal year ended May
31, 2016 and the subsequent interim period up to and including
the date of Centurions resignation between SPGX and Centurion on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if
not resolved to the satisfaction of Centurion, would have caused
them to make reference to the subject matter of the disagreement
in connection with their report on SPGXs financial statements for
that period. During SPGXs fiscal year ended May 31, 2016, SPGX
disclosed that its internal controls over financial reports were
not effective. SPGXs internal control weaknesses were discussed
by its Board of Directors with Centurion, and Centurion has been
authorized to respond fully to the inquiries of SPGXs successor
accountants with respect to such weaknesses.

SPGX has provided Centurion with a copy of this report and has
requested in writing that Centurion provide a letter addressed to
the Securities and Exchange Commission stating whether or not
they agree with the above statements. SPGX has received the
requested letter from Centurion and has included such letter as
an exhibit to this report.

On May 3, 2017, SPGX appointed MNP LLP (MNP) as
its new independent auditor. The Board of Directors unanimously
approved the engagement of MNP.

SPGX did not consult with MNP during the fiscal year ended May
31, 2016 and any subsequent interim period prior to their
engagement regarding: (i) the application of accounting
principles to a specific completed or proposed transaction or the
type of audit opinion that might be rendered on SPGXs financial
statements, and neither a written report was provided to SPGX nor
oral advice was provided that the newly appointed auditor
concluded was an important factor 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 or a
reportable event as defined and described in paragraphs
(a)(1)(iv) and (a)(1)(v) of Item 304 of Regulation S-K,
promulgated under the Securities Exchange Act of 1934, as
amended.

Item 9.01. Financial Statements and Exhibits.

About sustainable petroleum group inc. (OTCMKTS:SPGX)

Sustainable Petroleum Group Inc., formerly Blue Spa Incorporated, is a shell company. The Company focuses on undertaking the oil and gas business. The Company focuses on oil and gas projects for acquisition, which are global in nature. The Company was engaged in the development of an Internet-based retailer of a multi-channel concept combining a wholesale distribution with a retail strategy relating to the personal care products, fitness apparel and related accessories. As of August 31, 2016, the Company had not conducted any business operations. As of August 31, 2016, the Company had not generated any revenues.