Item 4.01 Changes in Company's Certifying Accountant.

(1) Previous Independent Registered Public Accounting Firm






    i.   On June 25, 2020, JLKZ CPA LLP ("JLKZ"), the Company's independent
         registered public accounting firm resigned. JLKZ had served as the
         Company's auditor since November 2019.

    ii.  The report of JLKZ on the financial statements of the Company for the
         fiscal year ended December 31, 2019 and the related statements of
         operations and comprehensive income (loss), changes in stockholders'
         equity (deficit), and cash flows for the fiscal year ended December 31,
         2019 did not contain an adverse opinion or disclaimer of opinion and were
         not qualified or modified as to uncertainty, audit scope or accounting
         principles.

    iii. During the Company's most recent fiscal year ended December 31, 2019, a)
         there were no disagreements with JLKZ 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 JLKZ, would have caused it to make reference thereto in
         its reports on the financial statements for such years and (b) there were
         no "reportable events" as described in Item 304(a)(1)(v) of Regulation
         S-K.

    iv.  On June 25, 2020, the Company provided JLKZ with a copy of this Current
         Report and has requested that it furnish the Company with a letter
         addressed to the U.S. Securities and Exchange Commission stating whether
         it agrees with the above statements. A copy of such letter is attached as
         Exhibit 16.1 to this Current Report on Form 8-K.

(2) New Independent Registered Public Accounting Firm Effective June 25, 2020,


    the Audit Committee of the Company appointed Yichien Yeh, CPA ("Yeh") as its
    new independent registered public accounting firm to audit and review the
    Company's financial statements. During the two most recent fiscal years ended
    December 31, 2018 and December 31, 2019 and any subsequent interim periods
    through the date hereof prior to the engagement of Yeh, neither the Company,
    nor someone on its behalf, has consulted Yeh regarding:




    i.  either: the application of accounting principles to a specified
        transaction, either completed or proposed; or the type of audit opinion
        that might be rendered on the Company's consolidated financial statements,
        and either a written report was provided to the Company or oral advice was
        provided that the new independent registered public accounting firm
        concluded was an important factor considered by the Company in reaching a
        decision as to the accounting, auditing or financial reporting issue;

    ii. or any matter that was either the subject of a disagreement as defined in
        paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as
        described in paragraph 304(a)(1)(v) pf Regulation S-K.

Item 9.01 Financial Statements and Exhibits.





Exhibit No.   Description

  16.1          Letter of JLKZ CPA LLP, dated June 29, 2020.





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