Delaware

000-55457

47-1391708

(State or other jurisdiction

(Commission

(IRS Employer

of incorporation)

File Number)

Identification No.)

[   ]

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[   ]

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[   ]

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[   ]

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

(1)

Previous Independent Registered Public Accounting Firm

(i)

On June 9, 2016, Sweets & Treats Inc. (the “Company”) dismissed its independent registered public accounting firm, Li & Company, PC (“Li”).

(ii)

The reports of Li on the financial statements of the Company the fiscal year ended July 31, 2015 and 2014, and the related statements of operations, comprehensive loss, changes in stockholders’ deficiency, and cash flows for the fiscal years then ended did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph as to a going concern.

(iii)

The decision to change the independent registered public accounting firm was recommended and approved by the Board of Directors of the Company.  

(iv)

During the Company’s most recent fiscal years ended July 31, 2015 and 2014 and any subsequent interim periods through June 9, 2016, the date of dismissal, (a) there were no disagreements with Li 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 Li, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

(v)

On June 9, 2016 the Company provided Li with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(2)

New Independent Registered Public Accounting Firm

On June 9, 2016, the Board of Directors of the Company appointed MaloneBailey, LLP (“MaloneBailey”) as its new independent registered public accounting firm to audit and review the Company’s financial statements. During the two most recent fiscal years ended July 31, 2015 and 2014 and any subsequent interim periods through the date hereof prior to the engagement of MaloneBailey, neither the Company, nor someone on its behalf, has consulted MaloneBailey regarding:

(i)

either: 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, and either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm 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 paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.

16.1

 Letter from Li and Company, PC addressed to the U.S. Securities and Exchange Commission

SWEETS & TREATS INC.

Date: June 13, 2016

By:

/s/ Tiffany Aguayo

Tiffany Aguayo

President & Chief Executive Officer