$MJMJ Files Form 8-K

Harris & Gillespie’s reports on the financial statements of the Company for the past two fiscal years ended April 30, 2014 and 2013 and subsequent interim periods ended July 30, 2014 and October 31, 2014, did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles; however, the opinion for each of the fiscal years ended April 30, 2014 and 2013 were qualified as to the Company’s ability to continue as a going concern.

During the Company’s last two fiscal years and through the date of this Report, there were no disagreements between the Company and Harris & Gillespie on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Harris & Gillespie would have caused it to make reference to the subject matter of the disagreements in connection with its report; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Harris & Gillespie a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Report and requested that Harris & Gillespie provide the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K. A copy of such letter, dated January 14, 2015, is filed as Exhibit 16.1 to this Report.

During the Company’s two most recent fiscal years and through the date of this Report, the Company did not consult Turner Stone with respect to 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 consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2) of Regulation S-K.

Exh. No. Document

16.1        Letter to the SEC from Harris & Gillespie, CPAs, PLLC dated January
          14, 2014*


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