Item 4.01. Changes in Registrant's Certifying Accountant.

On April 13, 2022, Haskell & White LLP ("Haskell") advised the Board of Directors (the "Board") of Waterside Capital Corporation (the "Company") of Haskell's resignation as the Company's independent registered public accounting firm.

Haskell's reports on the Company's financial statements for the fiscal years ended June 30, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports expressed substantial doubt regarding the Company's ability to continue as a going concern. Furthermore, during the Company's two most recent fiscal years and subsequent interim periods through April 13, 2022, there have been no disagreements with Haskell on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Haskell's satisfaction, would have caused Haskell to make reference to the subject matter of the disagreement in connection with its reports on the Company's financial statements for such periods.

For the fiscal years ended June 30, 2021 and 2020 and subsequent interim periods through April 13, 2022, there were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K, except for the following material weaknesses, as disclosed in the Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2021, as filed with the Securities and Exchange Commission on September 1, 2021:





  ? The Company did not have controls designed to validate the completeness and
    accuracy of underlying data used in the determination of accounting
    transactions. As a result, errors were identified in the underlying data used
    to support accounting transactions. Accordingly, the Company believes it has a
    material weakness because there is a reasonable possibility that a material
    misstatement to the interim or annual financial statements would not be
    prevented or detected on a timely basis.
  ? The Company does not have written documentation of its internal control
    policies and procedures. Written documentation of key internal controls over
    financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act
    which is applicable to the Company. Management evaluated the impact of the
    Company's failure to have written documentation of its internal controls and
    procedures on its assessment of the Company's disclosure controls and
    procedures and has concluded that the control deficiency that resulted
    represented a material weakness.
  ? The Company does not have sufficient segregation of duties within accounting
    functions, which is a basic internal control. Due to the Company's size and
    nature, segregation of all conflicting duties may not always be possible and
    may not be economically feasible. However, to the extent possible, the
    initiation of transactions, the custody of assets and the recording of
    transactions should be performed by separate individuals. Management evaluated
    the impact of the Company's failure to have segregation of duties on the
    Company's assessment of its disclosure controls and procedures and has
    concluded that the control deficiency that resulted represented a material
    weakness.
  ? The Company has an inadequate number of personnel with requisite expertise in
    the key functional areas of finance and accounting.
  ? The Company does not have a functioning audit committee or outside directors
    on its board of directors, resulting in ineffective oversight in the
    establishment and monitoring of required internal controls and procedures.

The Company provided Haskell with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange Commission (the "Commission"), and requested that Haskell furnish the Company a letter addressed to the Commission stating whether or not it agreed with the statements herein and, if not, stating the respects in which it does not agree. Haskell's letter to the Commission is attached hereto as Exhibit 16.1.

Item 9.01 Financial Statement and Exhibits.





(d) Exhibits



Exhibit No.   Description

16.1            Letter from Haskell & White LLP, dated April 19, 2022, addressed
              to the Securities and Exchange Commission.
104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document).

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