Item 4.01 Changes in Registrant’s Certifying Accountant.
On May 20, 2021, AJ Robbins CPA, LLC (the “Former Accountant”)
resigned as the Company’s independent registered public accounting firm and, on May 20, 2021, the Company engaged Gries & Associates,
LLC (the “New Accountant”) as the Company’s independent registered public accounting firm. The engagement of the New
Accountant was approved by the Company’s Board of Directors.
The Former Accountant’s audit report on the financial statements
of the Company for the years ended September 30, 2020 and 2019 contained no adverse opinion or disclaimer of opinion, nor was it qualified
or modified as to uncertainty, audit scope or accounting principles, except that the audit report on the financial statements of the Company
for the years ended September 30, 2020 and 2019 contained an uncertainty about the Company’s ability to continue as a going concern.
For the years ended September 30, 2020 and 2019, and through the interim
period ended May 20, 2021, there were no “disagreements” (as such term is defined in Item 304 of Regulation S-K) with the
Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to the satisfaction of the Former Accountant would have caused them to make reference thereto in their
reports on the financial statements for such periods.
For the years ended September 30, 2020 and 2019, and through the interim
period ended May 20, 2021, there were the following “reportable events” (as such term is defined in Item 304 of Regulation
S-K). As disclosed in Part II, Item 9A of the Company’s Form 10-K for the year ended September 30, 2020, the Company’s management
determined that the Company’s internal controls over financial reporting were not effective as of the end of such period.
The Company’s internal controls have not been remediated as of the
date of this Current Report on Form 8-K.
Other than as disclosed above, there were no reportable events for the
years ended September 30, 2020 and 2019, and through the interim period ended May 20, 2021. The Company’s Board of Directors discussed
the subject matter of each reportable event with the Former Accountant. The Company authorized the Former Accountant to respond fully
and without limitation to all requests of the New Accountant concerning all matters related to the audited period by the Former Accountant,
including with respect to the subject matter of each reportable event.
Prior to retaining the New Accountant, the Company did not consult with
the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed,
or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was the subject
of a “disagreement” or a “reportable event” (as those terms are defined in Item 304 of Regulation S-K).
On May 20, 2021, the Company provided the Former Accountant with its disclosures
in the Current Report on Form 8-K disclosing the dismissal of the Former Accountant and requested in writing that the Former Accountant
furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures.
The Former Accountant’s response is filed as an exhibit to this Current Report on Form 8-K.