ITEM 4.01 - Changes in Registrant's Certifying Accountant.

1) Previous Independent Auditors:





    a.  On March 3, 2021, Fruci & Associates II, PLLC ("Fruci") resigned as the
        registrant's registered independent public accountant.

    b.  Our Board of Directors participated in and approved the decision to change
        independent accountants. There have been no disagreements with Fruci on
        any matter of accounting principles or practices, financial statement
        disclosure, or auditing scope or procedure, which disagreements if not
        resolved to the satisfaction of Fruci would have caused them to make
        reference thereto in their report on the financial statements.

    c.  From the date the registrant engaged Fruci on October 30, 2017 and through
        March 3, 2021, there have been no reportable events between the registrant
        and Fruci as set forth in Item 304(a)(1)(v) of Regulation S-K.

    d.  The registrant provided a copy of the foregoing disclosures to Fruci prior
        to the date of the filing of this report and requested that Fruci 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
        this letter will be filed as Exhibit 16.1 as an exhibit to this Form 8-K.

2) New Independent Accountants:





    a.  On March 10, 2021, the registrant engaged BF Borger CPA PC ("Borgers") as
        its new registered independent public accountant. During the years ended
        December 31, 2019 and 2018 and prior to March 10, 2021 (the date of the
        new engagement), we did not consult with Borgers regarding (i) the
        application of accounting principles to a specified transaction, (ii) the
        type of audit opinion that might be rendered on the registrant's financial
        statements by Borgers, in either case where written or oral advice
        provided by Borgers 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 Fruci & Associates II, PLLC, dated March 10, 2021,
           regarding Change in Certifying Accountant. (Filed herewith.)





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