ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Dismissal of Independent Certifying Accountant

The Company's former independent registered public accountant, Dave Banerjee, CPAs ("Banerjee") retired in August 2020. The Company engaged Banerjee in November 2015 to perform the audit of the Company's financial statements for the year ended December 31, 2015. Banerjee has not performed any services for the Company since May 17, 2016, the date on which Banerjee's audit of the Company's financial statements for the year ended December 31, 2015, was completed and Banerjee's audit report was issued.

The report of Banerjee regarding the Company's financial statements for the fiscal year ended December 31, 2015, did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report of Banerjee on the Company's financial statements for fiscal year ended December 31, 2015, contained an explanatory paragraph which noted that there was substantial doubt about the Company's ability to continue as a going concern.

During the year ended December 31, 2015, and during the period from January 2016 to August 2020, the date of Banerjee's retirement, (i) there were no disagreements with Banerjee on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Banerjee would have caused it to make reference to such disagreement in its reports; and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Banerjee with a copy of the foregoing disclosures and requested that Banerjee furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the above statements. As of the date of the filing of this current report, the Company has not received the aforementioned letter.





(b)  Engagement of Independent Certifying Accountant

Effective August 3, 2021, the Company engaged Assurance Dimensions Certified Public Accountants & Associates ("Assurance") as its independent registered public accounting firm, and to audit the Company's financial statements for each respective year ended December 31, 2016 to 2020, pursuant to the approval of the

Company's Board of Directors.

During each of the Company's two most recent fiscal years and through the interim periods preceding the engagement of Assurance, the Company (a) has not engaged Assurance as either the principal accountant to audit the Company's financial statements, or as an independent accountant to audit a significant subsidiary of the Company and on whom the principal accountant is expected to express reliance in its report; and (b) has not consulted with Assurance regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided to the Company by Assurance concluding there was an important factor to be considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event, as that term is described in Item 304(a)(1)(v) of Regulation S-K.

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