<SEC-DOCUMENT>0001078782-20-000458.txt : 20200619
<SEC-HEADER>0001078782-20-000458.hdr.sgml : 20200619
<ACCEPTANCE-DATETIME>20200619162317
ACCESSION NUMBER:		0001078782-20-000458
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20200618
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20200619
DATE AS OF CHANGE:		20200619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		20975916

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k061820_8k.htm
<DESCRIPTION>FORM 8K CURRENT REPORT
<TEXT>
<HTML>
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<HEAD>
<TITLE>Form 8K Current Report</TITLE>
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<BODY>
<DIV style=margin-left:36pt;width:540pt><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>WASHINGTON, D.C. 20549</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:12pt Times New Roman;margin:0'><B>FORM 8-K</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>CURRENT REPORT</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>PURSUANT TO SECTION 13 OR 15(d) OF</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Date of Report (Date of earliest event reported): June 18, 2020</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:14pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><B>iQSTEL Inc.</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>(Exact name of registrant as specified in its charter)</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;width:93.42%><TR style=height:7.2pt><TD valign=bottom style='width:38%;border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>Nevada</B></P>
</TD><TD valign=bottom style=width:2.68%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:25.06%;border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>000-55984</B></P>
</TD><TD valign=bottom style=width:2.32%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:31.92%;border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>45-2808620</B></P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style='width:38%;border-top:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>(State or other jurisdiction of incorporation)</P>
</TD><TD valign=top style=width:2.68%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:25.06%;border-top:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>(Commission File Number)</P>
</TD><TD valign=top style=width:2.32%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:31.92%;border-top:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>(I.R.S. Employer Identification No.)</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;width:45.66%><TR style=height:7.2pt><TD valign=bottom style=width:70.82%><P align=center style='font:10pt Times New Roman;margin:0'><B>300 Aragon Avenue, Suite 375</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Coral Gables, FL 33134</B></P>
</TD><TD valign=bottom style=width:4.84%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:24.34%><P align=center style='font:10pt Times New Roman;margin:0'><B>33134</B></P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:70.82%><P align=center style='font:10pt Times New Roman;margin:0'>(Address of principal executive offices)</P>
</TD><TD valign=top style=width:4.84%><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:24.34%><P align=center style='font:10pt Times New Roman;margin:0'>(Zip Code)</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Registrant&#8217;s telephone number, including area code: <FONT style='border-bottom:1px solid #000000'><B>(954) 951-8191</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse><TR style=height:7.2pt><TD valign=top style='width:261.85pt;border-top:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>(Former name or former address, if changed since last report)</P>
</TD></TR>
</TABLE>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-27pt'>[ &nbsp; ]</KBD>Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:5.4pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-27pt'>[ &nbsp; ]</KBD>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:-27pt;margin-left:27pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-27pt'>[ &nbsp;&nbsp;]</KBD>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:-27pt;margin-left:27pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:27pt'><KBD style='position:absolute;font:10pt Times New Roman;margin-left:-27pt'>[ &nbsp;&nbsp;]</KBD>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Emerging growth company [ &nbsp; ]</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ &nbsp; ]</P>
<HR style='page-break-after:always;border:0;height:3pt;background-color:#909090;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>SECTION 4- MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>Item 4.01 Changes in Registrant&#8217;s Certifying Accountant.</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><A name=jump_exp_6 />On June 18, 2020, Boyle CPA, LLC (the &#8220;Former Accountant&#8221;) resigned as the Company&#8217;s independent registered public accounting firm and, on June 18, 2020, the Company engaged Urish Popeck &amp; Co., LLC (the &#8220;New Accountant&#8221;) as the Company&#8217;s independent registered public accounting firm. The engagement of the New Accountant was approved by the Company&#8217;s Board of Directors.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>The Former Accountant&#8217;s audit report on the financial statements of the Company for the years ended December 31, 2019 and 2018 contained no adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report on the financial statements of the Company for the years ended December 31, 2019 and 2018 contained an uncertainty about the Company&#8217;s ability to continue as a going concern.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>For the years ended December 31, 2019 and 2018, and through the interim period ended June 18, 2020, there were no &#8220;disagreements&#8221; (as such term is defined in Item 304 of Regulation S-K) with the Former Accountant 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 the Former Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>For the years ended December 31, 2019 and 2018, and through the interim period ended June 18, 2020, there were the following &#8220;reportable events&#8221; (as such term is defined in Item 304 of Regulation S-K). As disclosed in Part II, Item 9A of the Company&#8217;s Form 10-K for the year ended December 31, 2019, the Company&#8217;s management determined that the Company&#8217;s internal controls over financial reporting were not effective as of the end of such period. </P>
<P align=justify style='font:10pt Times New Roman;margin:0;margin-left:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>The Company&#8217;s internal controls have not been remediated as of the date of this Current Report on Form 8-K. </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Other than as disclosed above, there were no reportable events for the years ended December 31, 2019 and 2018, and through the interim period ended June 18, 2020. The Company&#8217;s Board of Directors discussed the subject matter of each reportable event with the Former Accountant. The Company authorized the Former Accountant to respond fully and without limitation to all requests of the New Accountant concerning all matters related to the audited period by the Former Accountant, including with respect to the subject matter of each reportable event.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Prior to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company&#8217;s financial statements; or (ii) any matter that was the subject of a &#8220;disagreement&#8221; or a &#8220;reportable event&#8221; (as those terms are defined in Item 304 of Regulation S-K).</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>On June 18, 2020, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K disclosing the dismissal of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant&#8217;s response is filed as an exhibit to this Current Report on Form 8-K.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>SECTION 9 &#8211;&nbsp;FINANCIAL STATEMENTS AND EXHIBITS</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>Item 9.01 Financial Statements and Exhibits. </B></P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:-72pt;margin-left:72pt'><B> </B>&nbsp;</P>
<TABLE style=border-collapse:collapse;width:72.08%><TR style=height:7.2pt><TD valign=bottom style='width:64.75pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><B>Exhibit No.</B></P>
</TD><TD valign=bottom style=width:11.8pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:312.7pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><B>Description</B></P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style='width:64.75pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><A href=f8k061820_ex16z1.htm style=text-decoration:none><FONT style='color:#0000FF;border-bottom:1px solid #0000FF'>16.1</FONT></A></P>
</TD><TD valign=top style=width:11.8pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:312.7pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'>Letter from Boyle CPA, LLC to the Securities and Exchange Commission</P>
</TD></TR>
</TABLE>
<HR style='page-break-after:always;border:0;height:3pt;background-color:#909090;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>SIGNATURES</B></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>iQSTEL Inc.</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><I>/s/ Leandro Iglesias</I></FONT></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Leanodro Iglesias</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Chief Executive Officer</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Date: June 18, 2020</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>f8k061820_ex16z1.htm
<DESCRIPTION>EXHIBIT 16.1 LETTER FROM BOYLE CPA, LLC TO THE SECURITIES AND EXCHANGE COMMISSION
<TEXT>
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<DIV style=margin-left:36pt;width:540pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Boyle CPA, LLC</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Certified Public Accountants &amp; Consultants</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>June 18, 2020</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>U.S. Securities and Exchange Commission</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>Office of the Chief Accountant</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>100 F Street, NE</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>Washington, DC 20549</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'> &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>Dear Sir or Madam:</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>We have read Item 4.01 of Form 8-K of iQSTEL, Inc. dated June 18, 2020, and agree with the statements concerning our Firm contained therein.</P>
<P align=justify style='font:10pt Times New Roman;margin:0;color:#000000'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Very truly yours,</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><I>/s/ Boyle CPA, LLC</I></FONT></P>
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<TABLE align=center style=border-collapse:collapse;width:100%><TR style=height:7.2pt><TD valign=top style=width:179.8pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>361 Hopedale Drive SE</P>
</TD><TD valign=top style=width:179.85pt;padding-left:5.4pt;padding-right:5.4pt><P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:179.85pt;padding-left:5.4pt;padding-right:5.4pt><P align=right style='font:10pt Times New Roman;margin:0'>P (732) 822-4427</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:179.8pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>Bayville, NJ 08721</P>
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</TD><TD valign=top style=width:179.85pt;padding-left:5.4pt;padding-right:5.4pt><P align=right style='font:10pt Times New Roman;margin:0'>F (732) 510-0665</P>
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