Item 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNT

On November 14, 2022, we dismissed as our independent public accounting firm Boyle CPA (the "Dismissal"). The Dismissal is due to Boyle CPA's failure to provide any meaningful responses to our repeated communications since the September 9, 2022 Engagement Letter with Boyle CPA regarding the audit to be performed by Boyle CPA for the audit year end of July 31, 2022 (the "Audit"), leading us to the conclusion that Boyle CPA was not committed to working on the Audit. On November 14, 2022, our Board of Directors unanimously approved a resolution to dismiss Boyle CPA effective immediately as of November 14, 2022.

During the years ending July 31, 2019, 2020 and 2021, respectively and the subsequent interim periods through October 31, 2022 and to present there were no (1) disagreements with Boyle CPA on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, or (2) reportable events under Item 301(a)(1)(v) of Regulation S-K.

On November 14, 2022, the Company unanimously passed a resolution to appoint Fruci and Associates II, PLLC as our new independent public accounting firm.

The Company has provided Boyle CPA with a copy of the disclosure it has made on this Current Report on Form 8-K and requested that Boyle CPA furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein regarding Boyle CPA. Should Boyle CPA furnish such letter, we will file such letter in a Form 8-K Amendment.

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