ITEM 4.01. Changes in Registrant's Certifying Accountant

(1) Previous Independent Auditors:

a. On April 12, 2021, the Company was informed that our registered independent

public accountant, AJ Robbins CPA LLC retired and declined to stand for

re-appointment.

b. AJ Robbins CPA LLC's report on the financial statements for the year ended

December 31, 2020 contained no adverse opinion or disclaimer of opinion and
    was not qualified or modified as to audit scope or accounting, except that
    the report contained an explanatory paragraph stating that there was
    substantial doubt about the Company's ability to continue as a going concern.

c. We have authorized AJ Robbins CPA LLC to respond fully to the inquiries of

the successor accountant.

d. The Company provided a copy of the foregoing disclosures to AJ Robbins CPA


    LLC prior to the date of the filing of this Report and requested that AJ
    Robbins CPA LLC furnish it with a letter addressed to the Securities &
    Exchange Commission stating whether or not it agrees with the statements in
    this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.

(2) New Independent Accountants:

a. On May 15, 2021, the Company engaged Gries & Associates, LLC of Denver,

Colorado, as its new registered independent public accountant. During the
    year ended December 31, 2020 and prior to May 15, 2021 (the date of the new
    engagement), we did not consult with Gries & Associates, LLC regarding (i)
    the application of accounting principles to a specified transaction, (ii) the
    type of audit opinion that might be rendered on the Company's financial
    statements by Gries & Associates, LLC, in either case where written or oral
    advice provided by Gries & Associates, LLC would be an important factor
    considered by us in reaching a decision as to any accounting, auditing or
    financial reporting issues or (iii) any other matter that was the subject of
    a disagreement between us and our former auditor or was a reportable event
    (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K,
    respectively).

ITEM 9.01. Financial Statements and Exhibits





a. None
b. Exhibits




NUMBER     EXHIBIT
  16.1       Letter from AJ Robbins CPA LLC, dated May 17, 2021, regarding Change
           in Certifying Accountant. (Filed herewith.)





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