Item 4.01 Changes in Company's Certifying Accountant.

In January 2020, G.C. & Associates CPAs, PLLC ("GCA CPA"), the Company's independent registered public accounting firm, entered into a joint venture agreement with JLKZ CPA LLP ("JLKZ CPA"), pursuant to which JLKZ CPA acquired GCA CPA's audit operations and certain employees at GCA CPA became employees of JLKZ CPA. As a result, on January 17, 2020, JLKZ CPA replaced GCA CPA and became the Company's independent registered public accounting firm. The Company's Board of Directors approved this change on January 17, 2020, effective as of January 17, 2020.

GCA CPA's audit reports on the financial statements of the Company as of and for the fiscal years ended December 31, 2018 and 2017 did not contain an adverse opinion or disclaimer of opinion, nor were them qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company's two most recent fiscal years and subsequent interim period before the replacement of GCA CPA as the Company's independent registered public accounting firm, (i) there were no "disagreements" (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and GCA CPA on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to GCA CPA's satisfaction, would have caused GCA CPA to make reference in connection with GCA CPA's opinion to the subject matter of the disagreement and (ii) there were no "reportable events" as the term is described in Item 304(a)(1)(v) of Regulation S-K.

We furnished a copy of the disclosures in this report to GCA CPA and have requested that GCA CPA furnish us with a letter addressed to the SEC stating whether such firm agrees with the above statements or, if not, stating the respects in which it does not agree. We have received the requested letter from GCA CPA, and a copy of the letter is filed with this Current Report on Form 8-K as Exhibit 16.1.

During the Company's two most recent fiscal years and subsequent period through the appointment of JLKZ CPA as the Company's independent registered public accounting firm, the Company did not consult with JLKZ CPA with respect to (i) any application of accounting principles to a specified transaction, either completed or proposed; (ii) any type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.






Exhibit
Number     Exhibit

  16.1       Letter from G.C. & Associates CPAs, PLLC to the Securities and
           Exchange Commission

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