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<DIV style=margin-left:36pt;width:540pt><P style='font:10pt Times New Roman;margin:0'><A name=filing_1 /><A name=doc_1_1 />&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:3.3pt;color:#000000'><FONT style=font-size:10pt><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>Washington, D.C. &#160;20549</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>FORM 8-K</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>CURRENT REPORT</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>March 7, 2018</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Date of Report (Date of earliest event reported)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>Steele Oceanic Corporation</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(Exact name of registrant as specified in its charter)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>OKLAHOMA</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(State or other jurisdiction of incorporation)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>000-53474</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(Commission File Number)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>81-1294537</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt> (I.R.S. Employer Identification No.)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>2658 Del Mar Heights Rd. #520 Del Mar, CA 92014</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(Address of principal executive offices)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>(858) 847-9090</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(Registrant&#8217;s telephone number, including area code)</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><P style='font:10pt Times New Roman;margin:0'><A name=part_1_2_1 /><A name=item_1_38_1 />&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>Item 4.01 Change in Registrant&#8217;s Certifying Accountant</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(a) Previous independent registered public accounting firm.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Effective March 7, 2018, the Registrant dismissed MALONEBAILEY, LLP as its independent registered public accounting firm. MALONEBAILEY, LLP, which firm was engaged by the Registrant&#8217;s on March 5, 2014 and audited our financial statements for the period of October 1, 2016 through October 31, 2016 as well as review our quarterly financial statements for January 31, 2017, April 30,2017, and July 31, 2017. The change in the Registrant&#8217;s auditors was recommended and approved by the Board of Directors of the Registrant.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>MALONEBAILEY, LLP issued its auditors&#8217; report on the financial statements for the period of  October 1, 2016 through October 31, 2016  which included an explanatory paragraph as to the Registrant&#8217;s ability to continue as a going concern.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Other than the going concern disclosure described above, the auditors&#8217; report of MALONEBAILEY, LLP on the financial statements of the Registrant for the period of October 1, 2016 through October 31, 2016 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>During the period of  October 1, 2016 through October 31, 2016  and through the date of the termination of MALONEBAILEY, LLP there have been no disagreements with MALONEBAILEY, LLP  (as defined in Item 304(a)(1)(iv) of Regulation S-K) 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 MALONEBAILEY, LLP , would have caused them to make reference thereto in their report on financial statements for such years.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Arial;margin:0;color:#000000'><FONT style='font:10pt Times New Roman'>During the period of  October 1, 2016 through October 31, 2016 and through the date of the dismissal of MALONEBAILEY, LLP, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K., except for the following internal control and procedure weaknesses: </FONT><A name=Item4 /><FONT style='font:10pt Times New Roman'> There are control deficiencies regarding the lack of segregation of duties (we did not effectively segregate certain accounting duties due to the small size of our accounting staff) and   the need for a stronger internal control environment. (fully integrated financial consolidation and reporting system throughout the period and as a result, adjustments relating were required in order to produce financial statements for external reporting purposes)</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>The Registrant provided MALONEBAILEY, LLP with a copy of this Current Report on Form 8-K, and requested that MALONEBAILEY, LLP furnish the Registrant with a letter addressed to the U.S. Securities and Exchange Commission stating whether MALONEBAILEY, LLP agrees with the disclosure contained in this report, or, if not, stating the respects in which it does not agree.&#160;&#160;The Registrant has received the requested letter from MALONEBAILEY, LLP, and a copy of MALONEBAILEY, LLP &#8216;s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(b) New independent registered public accounting firm.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>On March 9, 2018, and effective the same date, on the recommendation of the Registrant&#8217;s Board of Directors, the Registrant engaged D. Brooks and Associates CPA&#8217;s, P.A. as its independent registered public accounting firm to audit the Registrant&#8217;s financial statements for the fiscal year ending October 31, 2017 and to perform procedures related to the financial statements included in the Registrant&#8217;s quarterly reports on Form 10-Q, beginning with the quarter ended January 31, 2018.</FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>During the fiscal year ended October 31, 2016, and through the date of the engagement of&#160;</FONT><A name=_Hlk508181005 /><FONT style=font-size:10pt>D. Brooks and Associates CPA&#8217;s, P.A., neither the Registrant nor anyone on its behalf has consulted with D. Brooks and Associates CPA&#8217;s, P.A.,  regarding either:</FONT></P>
<TABLE align=center style=border-collapse:collapse><TR style=height:1.65pt><TD valign=middle style=width:19.85pt><P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=middle style=width:35.25pt><P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>&#160;</FONT></P>
</TD><TD colspan=2 valign=middle style=width:405.55pt><P align=justify style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>&#160;</FONT></P>
</TD></TR>
<TR style=height:79pt><TD valign=top style=width:19.85pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;&#160;</FONT></P>
</TD><TD colspan=2 valign=top style=width:35.25pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(a)</FONT></P>
</TD><TD colspan=2 valign=top style=width:405.55pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>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 Registrant&#8217;s financial statements, and neither was a written report provided to the Registrant nor was oral advice provided that D. Brooks and Associates CPA&#8217;s, P.A., concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue; or</FONT></P>
</TD></TR>
<TR style=height:1.65pt><TD colspan=2 valign=middle style=width:20.15pt><P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=middle style=width:35.25pt><P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:40.3pt><TD colspan=2 valign=top style=width:20.15pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;&#160;</FONT></P>
</TD><TD colspan=2 valign=top style=width:35.25pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>(b)</FONT></P>
</TD><TD valign=top style=width:405.25pt><P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Any matter that was either the subject of a disagreement or a reportable event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation S-K, respectively.</FONT></P>
</TD></TR>
</TABLE>
<P style='font:10pt Times New Roman;margin:0'><A name=item_1_45_1 />&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><A name=part_1_2_2 /><A name=item_1_47_1 />&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'><B>Item 9.01 Financial Statements and Exhibits</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;&#160;&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;The following exhibits are furnished as part of this report:</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:0pt'><FONT style=font-size:10pt>(d)&#160;</FONT></KBD><KBD style=margin-left:36pt></KBD><FONT style=font-size:10pt>Exhibits Number&#160;Description 16.1</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>16.1 &nbsp;Letter of MALONEBAILEY, LLP, dated March 9, 2018, regarding change in&#160;independent </FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt;color:#000000'><FONT style=font-size:10pt>registered public accounting firm.</FONT></P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><P style='font:10pt Times New Roman;margin:0'><A name=part_1_2_3 />&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt><B>SIGNATURES</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:237.6pt;color:#000000'><FONT style=font-size:10pt><B>Steele Oceanic Corporation</B></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;margin-left:237.6pt;color:#000000'><FONT style='font-size:10pt;border-bottom:1px solid #000000'>/s/ Carlos Faria</FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:237.6pt;color:#000000'><FONT style=font-size:10pt>Carlos Faria</FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:237.6pt;color:#000000'><FONT style=font-size:10pt>CEO </FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:-79.2pt;margin-left:316.8pt;color:#000000'><FONT style=font-size:10pt>&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>Date: March 9, 2018</FONT></P>
<HR style='page-break-after:always;border:0;height:3.75pt;background-color:#919191;margin:15pt 0'><P style='font:10pt Times New Roman;margin:0'><A name=part_1_2_4 />&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;color:#000000'><B>EXHIBIT INDEX</B></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;</FONT></P>
<P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;Number</FONT></P>
<P style='font:10pt Times New Roman;margin:0;text-indent:158.4pt;color:#000000'><FONT style=font-size:10pt>Description</FONT></P>
<TABLE align=center style=border-collapse:collapse><TR style=height:2.25pt><TD valign=middle style=width:101.9pt><P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>&#160;</FONT></P>
</TD><TD valign=middle style=width:362.1pt><P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:10pt>&#160;</FONT></P>
</TD></TR>
<TR style=height:36.9pt><TD valign=top style=width:101.9pt><P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>16.1&#160;&#160;</FONT></P>
</TD><TD valign=top style=width:362.1pt><P style='font:10pt Times New Roman;margin:0;color:#000000'><FONT style=font-size:10pt>&#160;</FONT><A href=soc_ex16z1.htm style=text-decoration:none><FONT style='font-size:10pt;color:#0000FF;border-bottom:1px solid #0000FF'>Letter of MALONEBAILEY, LLP, dated March 9, 2018, regarding change in independent registered public accounting firm.</FONT></A></P>
</TD></TR>
</TABLE>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
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{"company-data": {"conformed-name": "STEELE OCEANIC CORP", "cik": "0001404280", "assigned-sic": "0900", "irs-number": "813539189", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-53474", "film-number": "18680527"}, "business-address": {"street1": "2705 GARNET AVE SUITE 2A", "city": "SAN DIEGO", "state": "CA", "zip": "92109", "phone": "(858) 847-9090"}, "mail-address": {"street1": "2705 GARNET AVE SUITE 2A", "city": "SAN DIEGO", "state": "CA", "zip": "92109"}, "former-company": [{"former-conformed-name": "STEELE RESOURCES CORP", "date-changed": "20100915"}, {"former-conformed-name": "STEELE RECORDING CORP", "date-changed": "20070622"}]}
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
March 7, 2018
Date of Report (Date of earliest event reported)
Steele Oceanic Corporation
(Exact name of registrant as specified in its charter)
OKLAHOMA
(State or other jurisdiction of incorporation)
000-53474
(Commission File Number)
81-1294537
(I.R.S. Employer Identification No.)
2658 Del Mar Heights Rd. #520 Del Mar, CA 92014
(Address of principal executive offices)
(858) 847-9090
(Registrant's telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Change in Registrant's Certifying Accountant
(a) Previous independent registered public accounting firm.
Effective March 7, 2018, the Registrant dismissed MALONEBAILEY, LLP as its independent registered public accounting firm. MALONEBAILEY, LLP, which firm was engaged by the Registrant's on March 5, 2014 and audited our financial statements for the period of October 1, 2016 through October 31, 2016 as well as review our quarterly financial statements for January 31, 2017, April 30,2017, and July 31, 2017. The change in the Registrant's auditors was recommended and approved by the Board of Directors of the Registrant.
MALONEBAILEY, LLP issued its auditors' report on the financial statements for the period of  October 1, 2016 through October 31, 2016  which included an explanatory paragraph as to the Registrant's ability to continue as a going concern.
Other than the going concern disclosure described above, the auditors' report of MALONEBAILEY, LLP on the financial statements of the Registrant for the period of October 1, 2016 through October 31, 2016 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the period of  October 1, 2016 through October 31, 2016  and through the date of the termination of MALONEBAILEY, LLP there have been no disagreements with MALONEBAILEY, LLP  (as defined in Item 304(a)(1)(iv) of Regulation S-K) 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 MALONEBAILEY, LLP , would have caused them to make reference thereto in their report on financial statements for such years.
During the period of  October 1, 2016 through October 31, 2016 and through the date of the dismissal of MALONEBAILEY, LLP, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K., except for the following internal control and procedure weaknesses:
There are control deficiencies regarding the lack of segregation of duties (we did not effectively segregate certain accounting duties due to the small size of our accounting staff) and   the need for a stronger internal control environment. (fully integrated financial consolidation and reporting system throughout the period and as a result, adjustments relating were required in order to produce financial statements for external reporting purposes)
The Registrant provided MALONEBAILEY, LLP with a copy of this Current Report on Form 8-K, and requested that MALONEBAILEY, LLP furnish the Registrant with a letter addressed to the U.S. Securities and Exchange Commission stating whether MALONEBAILEY, LLP agrees with the disclosure contained in this report, or, if not, stating the respects in which it does not agree.  The Registrant has received the requested letter from MALONEBAILEY, LLP, and a copy of MALONEBAILEY, LLP 's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New independent registered public accounting firm.
On March 9, 2018, and effective the same date, on the recommendation of the Registrant's Board of Directors, the Registrant engaged D. Brooks and Associates CPA's, P.A. as its independent registered public accounting firm to audit the Registrant's financial statements for the fiscal year ending October 31, 2017 and to perform procedures related to the financial statements included in the Registrant's quarterly reports on Form 10-Q, beginning with the quarter ended January 31, 2018.
During the fiscal year ended October 31, 2016, and through the date of the engagement of
D. Brooks and Associates CPA's, P.A., neither the Registrant nor anyone on its behalf has consulted with D. Brooks and Associates CPA's, P.A.,  regarding either:
(a)
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 Registrant's financial statements, and neither was a written report provided to the Registrant nor was oral advice provided that D. Brooks and Associates CPA's, P.A., concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue; or
(b)
Any matter that was either the subject of a disagreement or a reportable event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation S-K, respectively.
Item 9.01 Financial Statements and Exhibits
The following exhibits are furnished as part of this report:
(d)
Exhibits Number Description 16.1
16.1  Letter of MALONEBAILEY, LLP, dated March 9, 2018, regarding change in independent
registered public accounting firm.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Steele Oceanic Corporation
/s/ Carlos Faria
Carlos Faria
CEO
Date: March 9, 2018
EXHIBIT INDEX
Number
Description
16.1
Letter of MALONEBAILEY, LLP, dated March 9, 2018, regarding change in independent registered public accounting firm.