Item 4.01 Changes in Registrant's Certifying Accountant.

On August 24, 2009, we engaged Michael T. Studer, CPA ("Michael Studer"), 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 Goldman Parks Kurland Mohidin LLP ("GPKM"), as our independent registered public accounting firm.

The report of GPKM on the financial statements of the Company for fiscal 2009 and for the review of the Company's financial statements for the quarter ended January 31, 2009 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, 2009 through the date of its dismissal, there were: (i) no disagreements between the Company and GPKM 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 GPKM, would have caused GPKM 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 GPKM furnishes 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.