ITEM 4.01 - CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT

(a) Dismissal of Certifying Accountant

Effective December 5, 2022, Registrant dismissed its independent auditors, Boyle CPA, LLC ("Boyle") of Red Bank, New Jersey, which action was ratified by the Registrants Board of Directors on December 29, 2022.

Except as described in the following sentence, the reports of Boyle on the financial statements of Registrant for the fiscal years ending April 30, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The report of Boyle on the financial statements of Registrant for the fiscal years ended April 30, 2022 and April 30, 2021 do, however, contain an expression of substantial doubt regarding Registrant's ability to continue as a going concern.

In addition, during Registrant's fiscal years ended April 30, 2022 and April 30, 2021 and through to the date of dismissal, December 5, 2022, there was no disagreement with Boyle on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

The Form 10-Q as of and for the three and six months ended October 31, 2022, which was filed on December 20, 2022 and amended on December 22, 2022 was not reviewed by Boyle CPA, LLC.

Registrant has requested that Boyle furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Item 4.01. A copy of Boyle's letter to the Securities and Exchange Commission is included as an exhibit to this filing.

(b) Engagement of New Certifying Accountant

On December 5, 2022, Victor Mokuolu, CPA PLLC ("VMCPA") was engaged as the Registrant's independent auditors, commencing with the financials for the quarter ended October 31, 2022.

During the two most recent fiscal years and the interim period preceding the engagement of VMCPA, Registrant had not consulted with VMCPA 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
     Registrant's financial statements, and either a written report or oral advice
     was provided to the Company by VMCPA that VMCPA concluded was an important
     factor considered by the Registrant 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 or event identified
      in response to paragraph (a) (1) (iv) of Item 304, as those terms are used
      in Item 304 (a) (1) (iv) of Regulations S-B and S-K and the related
      instructions to Item 304 of Regulations S-B and S-K.

ITEM 9.01 - FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial Statements of Business Acquired. N/A

(b) Pro forma financial information. N/A





(c) Exhibits.

As described in Item 4.01 of this Report, the following exhibit is filed as part of this Current Report on Form 8-K:





  Exhibit No.   Description
  16.1            Letter of Boyle CPA, LLC to the Securities and Exchange
                Commission dated January 2, 2023.
  104           Cover Page Interactive Data File (embedded within the Inline XBRL
                document)

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