ZERO GRAVITY SOLUTIONS, INC. (OTCMKTS:ZGSI) Files An 8-K Changes in Registrant’s Certifying Accountant

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ZERO GRAVITY SOLUTIONS, INC. (OTCMKTS:ZGSI) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01Changes in Registrants Certifying Accountant.

On December 30, 2016, the Company received notice from its
independent registered public accounting firm, GHP Horwath, P.C.
(GHP), that GHP has chosen not to stand for re-appointment as the
Companys auditor, and effective as of December 30, 2016, the
client-auditor relationship between the Company and GHP Horwath,
P.C. shall cease. The resignation of GHP was not recommended by
the Companys audit committee nor was the audit committees
approval required.

GHP has informed us that its employees will join another
independent registered public accounting firm effective January
1, 2017. The Company is currently evaluating retention of another
independent registered public accounting firm, which will be
subject to the approval of the Companys audit committee.

We had engaged GHP as our independent registered public
accounting firm on October 29, 2015, following the dismissal of
our prior independent account, Sadler, Gibb Associates, LLC
(Sadler Gibb) on October 26, 2015, as disclosed in our Form 8-K
filed with the Commission on November 5, 2015 (the Sadler Gibb
8-K). The Sadler Gibb 8-K is incorporated herein by reference.

The audit report of GHP on the Companys financial statements for
the fiscal year ended December 31, 2015 contained no adverse
opinion or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principles.
For related disclosure relating to the fiscal year ended December
31, 2014, refer to the Sadler Gibb 8-K.

From October 29, 2015, and subsequently through December 30,
2016, there were no disagreements (as described in Item
304(a)(1)(iv) of Regulation S-K) with GHP 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 GHP, would have caused it
to make reference in connection with its opinion to the subject
matter of the disagreement.From October 29, 2015 and subsequently
through December 30, 2016, there was one reportable event within
the meaning of Item304(a)(1)(v)of Regulation S-K, relating to
disclosure of material weaknesses in the Companys internal
control over financial reporting. As previously reported in the
Companys Form 10-K filed March 30, 2016, the following control
deficiency was identified that represents a material weakness as
of December 31, 2015; inadequate segregation of duties due to a
limited number of employees among whom duties can be allocated.
The lack of segregation of duties is due to the limited resources
of the Company. For related disclosure relating to the fiscal
year ended December 31, 2014, and the subsequent period through
October 26, 2015, refer to the Sadler Gibb 8-K.

In accordance with Item 304(a)(3) of Regulation S-K, we furnished
GHP with a copy of this Form 8-K, providing GHP with the
opportunity to furnish the Company with a letter addressed to the
Commission stating whether it agrees with the statements made by
the Company herein in response to Item 304(a) of Regulation S-K
as the same pertain to GHP and, if not, stating the respect in
which it does not agree. A copy of GHPs response is filed as
Exhibit 16.1 to this Report.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Number

Exhibit

16.1

Letter from GHP Horwath P.C., dated January 4, 2017.


About ZERO GRAVITY SOLUTIONS, INC. (OTCMKTS:ZGSI)

Zero Gravity Solutions, Inc. is a biotechnology company. The Company is focused on commercializing technology derived from, and designed for spaceflight with applications on Earth. These technologies are focused on improving world agriculture by providing solutions to challenges facing humanity, including threats to world agriculture and the ability to feed the growing population. The Company’s segments include BAM-FX and Directed Selection. BAM-FX is an ionic micro-nutrient delivery system for food crops. It is a formulation of zinc and copper in a precise ratio used to treat plant mineral deficiencies by providing a delivery system to move mineral ions to the mineral deficient areas in plants. Directed Selection relates to the production and alteration of a range of stem cells with characteristics in the prolonged zero/micro gravity environment of the International Space Station.

ZERO GRAVITY SOLUTIONS, INC. (OTCMKTS:ZGSI) Recent Trading Information

ZERO GRAVITY SOLUTIONS, INC. (OTCMKTS:ZGSI) closed its last trading session 00.00 at 6.00 with 100 shares trading hands.