ITEM 4.01. Changes in Registrant's Certifying Accountant.

(a) Release of Independent Registered Public Accounting Firm

On February 9, 2023, J&S Associate ("J&S") resigned from its position as our independent registered public accountant, effective immediately.

J&S was engaged by us on August 2, 2021 and has rendered reports on our financial statements for each of the two fiscal years ended December 31, 2021 and 2020. Since the fiscal year December 31, 2020 and through the date of this form 8-K, J&S has neither provided any adverse opinion or qualifications on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to J&S' satisfaction, would have caused J&S to make reference to the subject matter of the disagreement in connection with the audit of the Company's financial statements.

None of the reportable events described under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred within period of the engagement of J&S up to the date of release.

We have provided J&S with a copy of this report prior to its filing with the Securities and Exchange Commission (the "SEC"). J&S has provided a letter addressed to the SEC, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

(b) New independent registered public accounting firm

We have engaged Fortune CPA, Inc. ("Fortune") as our independent registered public accounting firm, effective February 10, 2023. The decision to engage Fortune as our independent registered public accounting firm was approved by our board of directors.

During the two most recent fiscal years and through the date of this report, we have not consulted with Fortune regarding any of the following:





    1.  the application of accounting principles to any specified transaction,
        either completed or proposed, or the type of audit opinion that might be
        rendered on our financial statements;

    2.  the type of audit opinion that might be rendered on the Company's
        financial statements by Fortune, in either case where written or oral
        advice provided by Fortune would be an important factor considered by the
        Company in reaching a decision as to any accounting, auditing or financial
        reporting issues; or

    3.  any matter that was either the subject of a disagreement (as defined in
        paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related
        instructions thereto) or a reportable event (as described in paragraph
        (a)(1)(v) of Item 304 of Regulation S-K).

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits.



Exhibit No. Description

16.1 Letter from J&S Associate dated February 9, 2023 104 Cover Page Interactive Data File (embedded within the inline XBRL document)

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