ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

On November 30, 2011 the MediSwipe, Inc. (the "Company") auditor, Malcolm Pollard ("Pollard") withdrew its registration with the Public Company Accounting Oversight Board ("PCOAB").

On March 27, 2012 the Company's board of directors approved engaged D. Brooks and Associates CPA's, P.A., ("DBrooks") as its independent registered public accounting firm to audit its financial statements for the year ended December 31, 2011. The Company does not have an audit committee.

During Company's two most recent fiscal years ended December 31, 2011 and 2010, the Company did not consult DBrooks with respect to any of the matters described in Item 304(a)(2) of Regulation S-K.

Pollard's audit report regarding the Company's financial statements for the fiscal years ended December 31, 2010 and 2009 contained no adverse opinion or disclaimer of opinion nor were they qualified or modified as to the uncertainty, audit scope or accounting principles, except that its audit reports for such fiscal years contained a going concern qualification.

The Company and Pollard have not, during the fiscal years ended December 31, 2009 and 2010, and through November 30, 2011, had any disagreement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to Pollard's satisfaction, would have caused Pollard to make reference to the subject matter of the disagreement in connection with its reports.

During the fiscal years ended December 31, 2010 and 2009, and through November 30, 2011 Pollard had not advised the Company of any of the enumerated items described in Item 304(a)(1)(v) of Regulation S-K.

The Company has made several attempts to contact and requested that Pollard furnish an exhibit 61 letter addressed to the SEC stating whether or not Pollard agrees with the statements made in this 8-K. Pollard has declined to provide such letter.

The Company has not consulted with DBrooks in regard to the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the company's financial statements.