Change in Certifying Accountants Form 8 K

Item 4.01 Change in Registrant's Certifying Accountant.

(a)(1) Previous Independent Accountant

(i) Effective August 28, 2024, Outdoor Specialty Products, Inc. (the "Company") dismissed GreenGrowth CPAs ("GreenGrowth"), as its principal independent registered public accounting firm.

(ii) GreenGrowth's audit report on our financial statements for our fiscal year ended September 30, 2023 did not contain an adverse opinion or a disclaimer of opinion nor was it qualified or modified as to uncertainty, audit scope, or accounting principles. The report identified management's assessment of the Company's ability to continue as a going concern as a critical audit matter.

(iii) The Company does not have an audit committee of its board of directors and the decision to change accountants was approved by the Company's board of directors.

(iv) During the Company's fiscal year ended September 30, 2023, and the subsequent interim period through the date of this Current Report (i) there were no disagreements with GreenGrowth on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to GreenGrowth's satisfaction, would have caused GreenGrowth to make reference to the subject matter of the disagreements in connection with its reports on the Company's financial statements for such years, and (ii) there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

(a)(2) New Independent Accountant

On August 28, 2024, the Company engaged MAC Accounting Group & CPAs, LLP ("MAC"), to serve as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2024. The engagement was approved by the Company's board of directors.

During the fiscal years ended September 30, 2023 and 2022 and the subsequent interim period through the date of this Current Report, neither the Company nor anyone acting on its behalf consulted with MAC regarding either (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 either a written report was provided to the Company or oral advice was provided that MAC 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 that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a "reportable event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

(a)(3) Provision of Disclosure to Previous Independent Accountant

The Company provided GreenGrowth with a copy of this report on Form 8-K and requested GreenGrowth to furnish it with a letter addressed to the United States Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation SK and, if not, stating the respects in which it does not agree. The letter from GreenGrowth, dated September 4, 2024, is attached as Exhibit 16.1 to this Current Report.

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