1. 

On October 16, 2014, Microelectronics Technology Company (the “Registrant”), after review and recommendation by its board of directors, dismissed W.T. Uniack& Co., CPAs P.C.(“Uniack”) as the Registrant’s independent registered public accounting firm.  Uniack was engaged in November, 2013 and did not audit any of the Registrant’s financial statements, or issue any report in connection therewith, prior to its dismissal.

2. 

From its engagement through the date of the filing of this report there were no disagreements between the Registrant and Uniack regarding any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Uniack, would have caused Uniack to make reference to the subject matter of the disagreement(s) in connection with its reports; and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

3. 

The Registrant has provided Uniack with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (“SEC”) and requested Uniack to furnish to the Registrant a letter addressed to the SEC stating whether it agrees with the statements made by the Registrant and, if not, stating the respects in which it does not agree.  When received, a copy of Uniack’s response letter will be filed as an Exhibit to an amendment of this Current Report.

4.

On October 16, 2014, the Registrant engaged Terry L. Johnson, CPA, as its independent registered public accounting firm (“Johnson”).   

5.

During the Registrant’s two most recent fiscal years and through the date of this report, the Registrant did not consult with Johnson regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered regarding the Registrant’s financial statements, and no written or oral advice was provided by Johnson that was an important factor considered by the Registrant in making a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of any disagreement or event, as  set forth in Item 304 (a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.