Item 4.01 Changes in Registrant's Certifying Accountant.

On November 9, 2007, we engaged Sherb & Co., LLP, an independent registered firm of Certified Public Accountants, as our principal independent accountant with the approval of our company's board of directors. Accordingly, we dismissed Michael T. Studer CPA P.C. ("Michael"), as our independent registered public accounting firm.

The report of Michael on the financial statements of the Company as of April 30, 2007 and for the year then ended did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, except for an explanatory paragraph relating to a going concern uncertainty, audit scope, or accounting principles.

During the year ended April 30, 2007 through the date of his dismissal, there were no disagreements with Michael 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 Michael, would have caused Michael to make reference to the subject matter of the disagreement in its reports on the Company's financial statements for such periods.

The Company has requested that Michael furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed herewith as Exhibit 16 .