Item 4.01 Changes in Registrant's Certifying Accountant.

On January 31, 2009, we engaged Goldman Parks Kurland Mohidin LLP ("Goldman"), 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 Sherb & Co., LLP ("Sherb"), as our independent registered public accounting firm.

The report of Sherb on the financial statements of the Company as of April 30, 2008 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, 2008 through the date of its dismissal, there were: (i) no disagreements between the Company and Sherb 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 Sherb, would have caused Sherb to make reference to the subject matter of the disagreements in their reports on the Company's financial statements for such period, and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that Sherb furnishs 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 will be filed shortly upon receipt.