27 Health Inc. signed a licensing agreement with Dais Corporation for an advanced nano material, antimicrobial, and antiviral coating. The product called Virus Destructor has been tested by third parties and has shown 99.99% efficacy in eliminating the family of Corona Viruses whos’ newest member, SARS-CoV-2, is causing the current global pandemic. 27 Health Inc’s product Virus Destructor is an advanced nano material coating that has been tested by third party laboratories and is substantiated with data from projects from the US National Institute of Health, the US Army, leading universities and large plastic manufacturing companies. Recently, the material was successfully tested at an industry recognized virology laboratory in the United States. Virus Destructor is applied as a spray that forms a clear plastic coating within 15 seconds of application or can be applied manually to any surface. Such surfaces include restaurant tables, subway cars, masks, plastic shields, furniture, door handles, railings, steering wheels, and elevator buttons. It disinfects and effectively kills 99.9999% of a wide range of viruses, bacteria, and fungus. When in contact with a coated nano particle on the chosen surface. This includes the COVID-19 virus. Virus Destructor functions using the power of the product’s underlying advanced nanomaterial’s chemistry. The features of the nanomaterial combine to create an inhospitable surface which quickly deactivates the lipid layer of viruses, such as the Corona family, and cell walls of many types of bacteria and other pathogens. The Company is in early stages of marketing this advanced, smart nano material, to protect consumers, as well as corporations and governments who are working to safely reopen their businesses in light of the COVID-19 pandemic. Virus Destructor, given its proven efficacy, has been submitted for registration with the US Environmental Protection Agency for emergency use approval for the material to be used under the Emergency Use Act (EUA).