Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant.

On November 13, 2024, we received the resignation of TPS Thayer, LLC - Certified Public Accountants ("TPS") as our independent accountant. The Company will engage HTL International, LLC ("HTL") as our new independent accountants. The report of TPS on our financial statements for the fiscal year ended July 31, 2024, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the financial statements for the year ended July 31, 2024, contained a "going concern" paragraph. Our Board of Directors did not recommend or approve of the resignation of TPS. In connection with our audit for its most recent fiscal year ended July 31, 2024, and for the period up to the date of dismissal, we have had no disagreements with TPS, 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 TPS, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report on our financial statements for such year. We have provided TPS, a copy of this report and requested that it furnish us with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements. The TPS response letter is attached hereto.

On November 18, 2024, we engaged HTL as our new independent accountants. During our two most recent fiscal years ended July 31, 2024, and through the date of this report, neither we, nor anyone on our behalf, has consulted with HTL regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on our financial statements, and either a written report was provided to us or oral advice was provided that the new accountant concluded was an important factor considered by us 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 (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions to this item) or a reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K).