Item 4.01 Changes in Registrant's Certifying Accountant.

On January 26, 2021, the Company dismissed Haynie & Company (the "Former Accountant") as the Company's independent registered public accounting firm. The decision to dismiss the Former 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.

For the years ended September 30, 2020 and 2019 and through the interim period ended January 26, 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 January 26, 2021, there were no "reportable events" (as such term is defined in Item 304 of Regulation S-K).

On January 28, 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.

Item 9.01 Financial Statements and Exhibits.





Exhibit No.   Description
16.1            Letter from Haynie & Company to the Securities and Exchange
              Commission

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