(a)

On April 11, 2017, StemGen, Inc. (the “Company”) terminated its relationship with its independent registered public accountant, Anton & Chia LLP (“A&C”). Our Board of Directors participated in and approved the decision to change independent accountants.

(b)

A&C’s reports on the Company’s financial statements for the years ended June 30, 2015 and 2014 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except for the inclusion of an explanatory paragraph which indicated substantial doubt regarding the ability of the Company to continue to operate as a going concern.

(c)

During the years ended June 30, 2015 and 2014 and the subsequent interim period preceding A&C’s dismissal, there have been no disagreements with A&C 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 A&C would have caused them to make reference thereto in their report on the financial statements.

(d)

We have authorized A&C to respond fully to the inquiries of the successor accountant.

(e)

During the years ended June 30, 2015 and 2014 and the interim period through April 11, 2017, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.

(f)

The Company provided a copy of the foregoing disclosures to A&C prior to the date of the filing of this Report and requested that A&C furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report.

a.

On April 12, 2017, the Company engaged LBB & Associates Ltd., LLP (“LBB”) of Houston, Texas, as its new registered independent public accountant. During the two most recent fiscal years and the subsequent interim period preceding LBB’s engagement, the Company did not consult with LBB regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company’s financial statements by LBB, in either case where written or oral advice provided by LBB would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).