ITEM 4.01. Changes in Registrant's Certifying Accountant

(1)Previous Independent Auditors:





a.  On April 12, 2021, the Company was informed that our
    registered independent public accountant, AJ Robbins CPA LLC
    retired and declined to stand for re-appointment.




b.  AJ Robbins CPA LLC's report on the financial statements for
    the year ended December 31, 2020 and 2019 contained no
    adverse opinion or disclaimer of opinion and was not
    qualified or modified as to audit scope or accounting,
    except that the report contained an explanatory paragraph
    stating that there was substantial doubt about the Company's
    ability to continue as a going concern.




c.  Our Board of Directors participated in and approved the
    decision to change independent accountants. Through the
    period covered by the financial audit for the year ended
    December 31, 2020 and through the current date, there have
    been no disagreements with AJ Robbins CPA LLC 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 AJ
    Robbins CPA LLC would have caused them to make reference
    thereto in their report on the financial statements. Through
    the interim period April 12, 2021 (the date of
    notification), there have been no disagreements with AJ
    Robbins CPA LLC 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 AJ Robbins CPA LLC would have caused them to
    make reference thereto in their report on the financial
    statements.




d.  We have authorized AJ Robbins CPA LLC to respond fully to
    the inquiries of the successor accountant.




e.  During the years ended December 31, 2020 and 2019 and the
    interim period through April 12, 2021, there have been no
    reportable events with us as set forth in Item 304(a)(1)(iv)
    of Regulation S-K.




f.  The Company provided a copy of the foregoing disclosures to
    AJ Robbins CPA LLC prior to the date of the filing of this
    Report and requested that AJ Robbins CPA LLC furnish it with
    a letter addressed to the Securities & Exchange Commission
    stating whether or not it agrees with the statements in this
    Report. A copy of such letter is filed as Exhibit 16.1 to
    this Form 8-K.

(2)New Independent Accountants:





a.   On April 15, 2021, the Company engaged Gries & Associates,
     LLC of Denver, Colorado, as its new registered independent
     public accountant. During the years ended December 31, 2020
     and 2019 and prior to April 15, 2021 (the date of the new
     engagement), we did not consult with Gries & Associates, LLC
     regarding (i) the application of accounting principles to a
     specified transaction, (ii) the type of audit opinion that
     might be rendered on the Company's financial statements by
     Gries & Associates, LLC, in either case where written or
     oral advice provided by Gries & Associates, LLC would be an
     important factor considered by us in reaching a decision as
     to any accounting, auditing or financial reporting issues or
     (iii) any other matter that was the subject of a
     disagreement between us and our former auditor or was a
     reportable event (as described in Items 304(a)(1)(iv) or
     Item 304(a)(1)(v) of Regulation S-K, respectively).

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Item 9.01 Financial Statements and Exhibits





a. None
b. Exhibits






NUMBER   EXHIBIT
16.1       Letter from     AJ Robbins CPA LLC    , dated April 15, 2021,
         regarding Change in Certifying Accountant. (Filed herewith.)

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