Change in Certifying Accountants - Form 8-K

Item 4.01. Change in Registrants Certifying Accountant.

Previous independent registered public accounting firm

On May 3, 2024 (the "Dismissal Date"), Hoops Scouting USA (the "Company") advised BF Borgers CPA PC (the "Former Auditor") that it was dismissed as the Company's independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors on May 3, 2024.

During the year ended June 30, 2023 and through the Dismissal Date the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.

Except as set forth below, during the year ended June 30, 2023 and through the Dismissal Date, the reports of the Former Auditor on the Company's financial statements for the year ended June 30, 2023 did not contain any adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle. The reports of the Company's financial statements for the year ended June 30, 2023 contained an explanatory paragraph, which noted that there was substantial doubt about the Company's ability to continue as a going concern.

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.

New independent registered public accounting firm

On May 3, 2024 (the "Engagement Date"), the Company engaged PLYMALE & GILLESPIE CPAS, PLLC ("New Auditor") as its independent registered public accounting firm for the Company's quarterly period ended March 31, 2024. The decision to engage the New Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the most recent fiscal year and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

1.	application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
2.	any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).

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