Change in Certifying Accountants - Form 8-K

(a) Dismissal of Previous Independent Registered Public Accounting Firm

(i) Effective May 7, 2024, the Company dismissed BF Borgers CPA PC ("Borgers") as its independent registered public accounting firm. On May 3, 2024, the Securities and Exchange Commission (the "SEC") entered an order barring Borgers from appearing or practicing before the SEC as an accountant and therefore Borgers could no longer act as the Company's independent registered public accounting firm. The decision to dismiss Borgers as the Company's independent registered public accounting firm was approved by our sole director effective May 7, 2024.

(ii) Borger's report on the Company's financial statements for the years ended December 31, 2023 and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports contained an explanatory paragraph in respect to uncertainty as to the Company's ability to continue as a going concern.

(iii) During the years ended December 31, 2023 and December 31, 2022 and the subsequent interim period through the date of this Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended ("Regulation S-K"), and the related instructions thereto, with Borgers 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 Borgers, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

(b) Appointment of New Independent Registered Public Accounting Firm

(i) Effective May 9, 2024, the our sole director approved the engagement of Bush & Associates Inc. ("BSA") as the Company's new independent registered public accounting firm.

(ii) During the years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through the date of this Report, neither the Company nor anyone acting on its behalf consulted with BSA regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.