Item 4.01 Changes in Registrant's Certifying Accountant.

(a)(1) Previous independent registered public accounting firm:

Boyle CPA, LLC:



       (i)    On March 2, 2022, we notified Boyle CPA, LLC ("Boyle") of their
              dismissal as our independent registered public accounting firm.

       (ii)   Boyle has not issued a report on our financial statements for the
              fiscal year ending July 31, 2021, and the report of Boyle on the
              Company's financial statements as of and for the fiscal years ending
              July 31, 2020 and 2019, contained no adverse opinion or disclaimer
              of opinion and was not qualified or modified as to uncertainty,
              audit scope, or accounting principles except as set forth in
              subparagraph (iii) below.

       (iii)  The report of Boyle on the Company's financial statements as of and
              for the years ending July 31, 2020 and 2019, contained an
              explanatory paragraph which noted that there was substantial doubt
              as to the Company's ability to continue as a going concern as the
              Company has incurred net losses, and has an accumulated deficit and
              has a net capital deficiency.

       (iv)   Our Board of Directors participated in and approved the decision to
              change our independent registered public accounting firm.

       (v)    Through our fiscal years ending July 31, 2021 and 2020, there have
              been no disagreements with Boyle 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 Boyle would have caused them to make reference
              thereto in their report on the financial statements. Through the
              interim period from July 31, 2021, to March 3, 2022, there have been
              no disagreements with Boyle 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 Boyle would have caused them to make reference thereto in their
              report on the financial statements.

       (vi)   We have authorized Boyle to respond fully to the inquiries of the
              successor accountant.

       (vii)  During the years ended July 31, 2021 and 2020, and the interim
              period through March 3, 2022, there have been no reportable events
              with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.

       (viii) We provided a copy of the foregoing disclosures to Boyle prior to
              the date of the filing of this report and requested that Boyle
              furnish us with a letter addressed to the U.S. 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.

(a)(2) New independent registered public accounting firm:

Gries & Associates, LLC:

On or about January 11, 2022, we engaged Gries & Associates, LLC ("Gries") of Denver, Colorado, as independent registered public accounting firm to audit our financial statements for the fiscal year ended July 31, 2021. On March 1, 2022, we engaged Gries to audit our financial statements for the fiscal year ended July 31, 2020. During the fiscal years ended July 31, 2021 and 2020, and prior to March 1, 2022 (the date of the latest engagement with Gries), we had not consulted with Gries regarding any of the following:





       (i)   The application of accounting principles to a specific transaction,
             either completed or proposed;

       (ii)  The type of audit opinion that might be rendered on our consolidated
             financial statements, and none of the following was provided to us:
             (a) a written report, or (b) oral advice that Gries concluded was an
             important factor considered by us in reaching a decision as to
             accounting, auditing or financial reporting issue; 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).

Item 9.01 Financial Statements and Exhibits.





(d) Exhibits.



Exhibit No.   Description
  16.1          Letter from Boyle regarding change in certifying accountant (filed
              herewith).





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