Item 1.01 Changes in Registrant's Certifying Accountant

Dismissal of Previous Independent Registered Public Accounting Firm

Effective November 24, 2020, upon the approval of the board of directors of the Company, the Company dismissed Michael Gillespie & Associates, as the Company's independent registered public accountant.

Although the report of Michael Gillespie & Associates on the Company's financial statements for the fiscal year ended March 31, 2020 included an explanatory paragraph that noted the doubt about the Company's ability to continue as a going concern. They did not contain any adverse opinion or a disclaimer of opinion, nor were they modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended March 31, 2020 and 2019 as well as the subsequent interim period preceding our decision to dismiss Michael Gillespie & Associates, there have been no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Michael Gillespie & Associates 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 Michael Gillespie & Associates, would have caused them to make reference thereto in their report on financial statements for such years.

On November 27, 2020, the Company provided Michael Gillespie & Associates with a copy of the foregoing disclosures it is making in response to Item 1.01 on this Form 8-K, and requested Michael Gillespie & Associates to furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. We have received the requested letter from Michael Gillespie & Associates, and a copy of such letter is filed as Exhibit 16.1 to this current report on Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

On November 24, 2020, upon the approval of the board of directors of the Company, the Company engaged TAAD LLP ("TAAD") as the independent registered public accounting firm for the Company. During the Company's fiscal years ended March 31, 2020 and 2019 as well as the subsequent interim period preceding our decision to retain TAAD, the Company did not consult with TAAD regarding any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.





Item 9.01 Exhibits.



Exhibit No.   Description

  16.1          Letter from Michael Gillespie & Associates, dated November 27,
              2020





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