UNI LINE CORP. (OTCMKTS:ULNV) Files An 8-K Changes in Registrant’s Certifying Accountant

ITEM 4.01 CHANGES IN REGISTRANTS CERTIFYING
ACCOUNTANT.

Former Independent Registered Public Accounting
Firm

On February20, 2017, the board of directors of Uni Line Corp.
(the Company) decided to dismiss Michael Gillespie Associates,
PLLC (MGAP) as its independent registered public accounting firm,
effectively immediately.

The audit reports of MGAP on the Companys financial statements as
of and for the years ended February29, 2016 and February28, 2015
contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or
accounting principles, except that each of the audit reports of
MGAP on the February29, 2016 and February28, 2015 financial
statements included an explanatory paragraph that described
factors that raised substantial doubt about the Companys ability
to continue as a going concern.

During the Companys two most recent fiscal years ended
February29, 2016 and February28, 2015, and for the subsequent
interim period through February20, 2017, the Company had no
disagreements (as described in Item 304(a)(1)(iv)of Regulation
S-K) with MGAP 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 MGAP, would have caused it to make reference in
connection with its opinion to the subject matter of the
disagreements.

During the Companys two most recent fiscal years ended
February29, 2016 and February28, 2015, and for the subsequent
interim period through February20, 2017, there was one reportable
event within the meaning of Item 304(a)(1)(v)of Regulation S-K,
relating to disclosure of material weaknesses in the Companys
internal control over financial reporting. As previously
reported, the following control deficiencies were identified that
constituted material weaknesses as of February29, 2016 and
February28, 2015: (1)the Company does not have an Audit
Committee, (2)it did not maintain appropriate cash controls, and
(3)it did not implement appropriate information technology
controls.

In accordance with Item 304(a)(3)of Regulation S-K, the Company
furnished MGAP with a copy of this Current Report on Form8-K on
February20, 2017, providing MGAP with the opportunity to furnish
the Company with a letter addressed to the U.S. Securities and
Exchange Commission (SEC) stating whether it agrees with the
statements made by the Company herein in response to Item
304(a)of Regulation S-K and if not, stating the respects in which
it does not agree. Attached as Exhibit16.1 is a copy of MGAPs
letter addressed to the SEC relating to the statements made by
the Company in this report.

New Independent Registered Public Accounting
Firm

On February22, 2017, in connection with the dismissal of MGAP,
upon the approval of its board of directors, the Company engaged
Centurion ZD CPA Limited (CZD) as its new independent registered
public accounting firm to audit and review the Companys financial
statements, effective immediately.

During the Companys two most recent fiscal years ended
February29, 2016 and February28, 2015, and for the subsequent
interim period through February22, 2017, neither the Company nor
anyone on its behalf consulted CZD regarding (i)the application
of accounting principles to a specified transaction, either
completed or proposed; or on the type of audit opinion that might
be rendered on the consolidated financial statements of the
Company, and neither a written report nor oral advice was
provided to the Company that CZD 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 Item 304(a)(1)(iv)of Regulation S-K or a reportable event as
described in Item 304(a)(1)(v)of Regulation S-K.

ITEM 9.01 FINANCIAL STATEMENTS AND
EXHIBITS.

(d)Exhibits:

UNI LINE CORP. (OTCMKTS:ULNV) Recent Trading Information

UNI LINE CORP. (OTCMKTS:ULNV) closed its last trading session at with 300 shares trading hands.