Item 4.01 Changes in Registrant's Certifying Accountant.






(a)    Resignation of Ciro E. Adams, CPA, LLC

(i) On September 14, 2022, Ciro E. Adams, CPA, LLC ("Ciro E. Adams") resigned as our independent registered public accounting firm as a result of that firm winding down and ceasing operations. Ciro E. Adams served as our independent registered public accounting firm since July 23, 2021 (the "Adams Engagement Date").

(ii) Ciro E. Adams' reports on the Company's financial statements for the years ended December 31, 2021 and December 31, 2020 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except for an explanatory paragraph regarding the significant doubt about the Company's ability to continue as a going concern.

(iii) During period from the Adams Engagement Date and through the date of filing of this Report, (a) there have been no disagreements with Ciro E. Adams, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Ciro E. Adams, would have caused Ciro E. Adams to make reference to the subject matter of the disagreement in connection with its reports; (b) no such disagreement was discussed with our board of directors as a whole; and (d) there have been no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

(iv) Ciro E. Adams has provided us with a letter addressed to the Securities and Exchange Commission (the "SEC") stating it agrees with the statements in part (a) of Item 4.01 of this Report. A copy of the letter is filed concurrently herewith as Exhibit 16.1.





(b)    Engagement of BF Borgers CPA PC

(i) Effective September 19, 2022 (the "Borgers Engagement Date"), Alpha engaged BF Borgers CPA PC ("BF Borgers") as its independent public registered accounting firm. The engagement of BF Borgers was approved by written consent of the Company's sole director on September 19, 2022.

(ii) During the two most recent fiscal years and through the Borgers Engagement Date, we did not consult with BF Borgers regarding either (a) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (b) any matter that was either the subject of a disagreement or a "reportable event" as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.




  Item 9.01 Financial Statements and Exhibits.




(d)    Exhibits



Exhibit No                Description

16.1 Letter from Ciro E. Adams CPA, LLC

© Edgar Online, source Glimpses