ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On September 30, 2009, the Registrant's Board of Directors made the decision to change its auditor, Seale and Beers, CPAs ("Seale") who had only recently been retained on August 3, 2009. Accordingly, Seale had not been engaged long enough to audit any of the Registrant's annual financial statements. The Board of Directors decided to retain Conner & Associates, PC ("Conner") as its independent auditor. Seale's dismissal was effective September 30, 2009. The Board dismissed Seale and engaged Conner because of Conner's proximity to its headquarters. Registrant does not have an audit committee.

During the term of Seale's engagement (from August 3, 2009 through its dismissal on September 30, 2009), there were no disagreements with the Seale on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former auditor, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports.

The engagement date for Conner, the new auditor, was September 30, 2009. Neither the Registrant (nor anyone on its behalf) consulted the new auditor regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Registrant's financial statements. Neither written nor oral advice was provided that was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue.

Prior to making the decision to retain Conner, the Registrant had no prior relationship with Conner.

The Registrant requested that Seale furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Registrant's statements in this Item 4.01. A copy of their letter dated October 1, 2009, is filed as Exhibit 16.1 to this Current Report on Form 8-K.