Item 4.01 Change in Registrant's Certifying Accountant

Background: On March 2, 2021, the Registrant was informed that RW Group, LLC ("RW Group") was transitioning its practice into Isdaner & Company, LLC ("Isdaner") and was therefore resigning. On March 2,2022, the Registrant's Board of Directors unanimously approved the engagement of Isdaner to serve as the Registrant's independent registered public accounting firm to audit the Registrant's financial statements for the fiscal year ending October 31, 2022. The appointment was effective March 2, 2022.

On November 28, 2022, the Registrant was informed the RW Group was demerging from Isdaner. On November 28, 2022, the Registrant's Board of Directors terminated its relationship with Isdaner and reappointed RW Group to serve as the Registrant's independent registered accounting firm to audit the Registrant's financial statements for the fiscal year ended October 31, 2022.

Isdaner did not issue any audit report on the Registrant's financial statements for any period.

The Registrant provided Isdaner with a copy of this Form 8-K Report prior to its filing with the U.S. Securities and Exchange Commission (the "Commission") and requested Isdaner to furnish the Registrant with a letter addressed to the Commission stating whether it agrees with the statements made by the Registrant herein in response to Item304 (a) of Regulation S-K and, if not, stating the respects in which it does not agree. A copy of Isdaner's letter dated November 28 2022, is attached as Exhibit 16.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits



  Exhibit 16.01 Letter from Isdaner & Company, LLC



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