Item 4.01. Changes in Registrant's Certifying Accountant.

(a) Termination of Independent Registered Public Accounting Firm

On October 15, 2021, Dale Matheson Carr-Hilton Labonte LLP ("DMCL") advised that they were resigning as independent auditor of the Company. DMCL's audit report on the financial statements of the Company for the year ended August 31, 2020, did not contain an adverse opinion or disclaimer of opinion, nor was it qualified as to uncertainty, audit scope, or accounting principles except that it provided a modified opinion for the substantial doubt to continue as a going concern.

There have been no disagreements during the fiscal year ended August 31, 2020 and the subsequent interim period up to and including the date of DMCL's termination between the Company and DMCL on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of DMCL, would have caused them to make reference to the subject matter of the disagreement in connection with their report on the Company's financial statements for that period. During the Company's fiscal year ended August 31, 2020, the Company disclosed that its internal controls over financial reports were not effective. the Company's internal control weaknesses were discussed by its Board of Directors with DMCL, and DMCL has been authorized to respond fully to the inquiries of the Company's successor accountants with respect to such weaknesses.

The Company has provided DMCL with a copy of this report and has requested in writing that DMCL provide a letter addressed to the Securities and Exchange Commission stating whether or not they agree with the above statements. the Company has received the requested letter from DMCL and has included such letter as an exhibit to this report.

(b) Appointment of Independent Registered Public Accounting Firm

On October 15, 2021, the Company appointed Fruci & Associates II, PLLC ("Fruci") as its new independent auditor. The Board of Directors unanimously approved the engagement of Fruci.

The Company did not consult with Fruci during the fiscal year ended August 31, 2020 and any subsequent interim period prior to their engagement regarding: (i) the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the newly appointed auditor concluded was an important factor in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement or a reportable event as defined and described in paragraphs (a)(1)(iv) and (a)(1)(v) of Item 304 of Regulation S-K, promulgated under the Securities Exchange Act of 1934, as amended.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits



Exhibit                                  Description
  16.1       Letter to Securities and Exchange Commission dated October 18, 2021
           from Dale Matheson Carr-Hilton Labonte LLP regarding change in
           independent registered public accounting firm.

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