Item 4.01 Change in Registrant's Certifying Accountant

On December 16, 2022, the Board of Directors of Jacksam Corporation ("Company") approved the engagement of M&K CPAS, PLLC as the Company's new independent registered public accounting firm.

During the Company's two most recent fiscal years ended December 31, 2021 and 2020, and during the subsequent interim period preceding M&K CPAS, PLLC's engagement, neither the Company, nor anyone on its behalf, has consulted M&K CPAS, PLLC with respect to: (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 consolidated financial statements, and neither a written report was provided to the Company nor oral advice was provided to the Company that M&K CPAS, PLLC 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 Item 304(a)(1) (iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).






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