ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On November 11, 2021, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah, ("PINNACLE") as its independent registered accounting firm and is in the process of engaging a new independent registered accounting firm.

Since PINNACLE's appointment as our independent registered accounting firm on January 23, 2018 and through November 10, 2021, there were (i) no disagreements between the Company and PINNACLE on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of PINNACLE, would have caused PINNACLE to make reference thereto in their reports on the financial statements for such years, and (ii) no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided PINNACLE with a copy of this Form 8-K and requested that PINNACLE furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not PINNACLE agrees with the above statements. A copy of such letter, dated November 11, 2021, is attached as Exhibit 16.1.

During years ended January 31, 2021, 2020, 2019 and 2018, and in the subsequent interim period through October 31, 2021, the Company has not consulted with any independent registered accounting firm 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 the Company's financial statements, and neither a written report nor oral advice was provided to the Company that PINNACLE concluded was an important factor considered by the Company 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 Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS




(d) Exhibits.


Exhibit
Number    Description

 16.1     Letter from PINNACLE dated November 11, 2021

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