<SEC-DOCUMENT>0001663577-22-000279.txt : 20220510
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<ACCEPTANCE-DATETIME>20220509185108
ACCESSION NUMBER:		0001663577-22-000279
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20220506
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20220510
DATE AS OF CHANGE:		20220509

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:		22906689

	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
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br />
____________________</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><b>FORM <span id="xdx_905_edei--DocumentType_c20220506__20220506_z4VYdmGmxDi4"><ix:nonNumeric contextRef="From2022-05-06to2022-05-06" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br />
<br />
</b>Date of Report (Date of earliest event reported): <span id="xdx_907_edei--DocumentPeriodEndDate_c20220506__20220506_zOfo6UhpE2Uf"><ix:nonNumeric contextRef="From2022-05-06to2022-05-06" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">May 6, 2022</ix:nonNumeric></span></p>

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(Exact name of registrant as specified in its charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">Registrant&#8217;s telephone number, including area code: <span style="text-decoration: underline"><span id="xdx_90F_edei--CityAreaCode_c20220506__20220506_zG2iP4wp8W98"><ix:nonNumeric contextRef="From2022-05-06to2022-05-06" name="dei:CityAreaCode">(954)</ix:nonNumeric></span> <span id="xdx_90A_edei--LocalPhoneNumber_c20220506__20220506_zT4nykibyc6h"><ix:nonNumeric contextRef="From2022-05-06to2022-05-06" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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    <td style="width: 96%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)</span></td></tr>
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    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company&#160;&#160;&#160;<span id="xdx_900_edei--EntityEmergingGrowthCompany_c20220506__20220506_zXnMqs3FpmZ2"><ix:nonNumeric contextRef="From2022-05-06to2022-05-06" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; 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.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 1 - REGISTRANT'S BUSINESS AND OPERATIONS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 1.01 - ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On May 6, 2022, we entered into a Purchase Company Agreement (&#8220;Purchase
Agreement&#8221;) with US Acquisitions, LLC, a California limited liability company (&#8220;Seller&#8221;) concerning the contemplated
sale by Seller and the purchase by us of 51% of the membership interests Seller holds in Whisl Telecom LLC, a Texas limited liability
company (the &#8220;Company&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company provides local US termination for Voice through its FCC license
of VoIP Service number 832742, and plans to obtain a C-Lec FCC License over next 12 months. The Company is one of the premier Intermediate
Voice Providers in the USA. It has been a carrier since 2017 with billions of minutes traversing its network. The Company provides its
customers with multiple levels of Redundancy, Diversity, and Disaster Recovery for their applications and ability to make changes to underlying
carrier configuration in real time. The Company offers a single carrier solution for Voice Global services, and its customers benefit
from hundreds of interconnection agreements that the Company has cultivated since its inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the Purchase Agreement, the closing of the purchase of the
51% membership interests shall be no later than May 13, 2022. The purchase price for the acquisition shall be $1,800,000 and shall consist
of $1,250,000 in cash and $550,000 in our restricted common stock to Seller.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Seller shall have an additional right until December 31, 2023, to request
that we buy additional membership interests of the Company up to 4% membership interests at a total cost to us of $550,000 if certain
net income goals are met by either December 31, 2022 or June 30, 2023, as stated under the Purchase Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The closing of the Purchase Agreement is subject to, among other things,
the completion of due diligence and the Company having prepared all accounting information in accordance with SEC standards in such manner
that any audit of the Company, if required, may be performed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Purchase Agreement contains customary representations and warranties
of the parties, including, among others, with respect to corporate organization, capitalization, corporate authority, financial statements
and compliance with applicable laws. The representations and warranties of each party set forth in the Purchase Agreement were made solely
for the benefit of the other parties to the Purchase Agreement, and investors are not third-party beneficiaries of the Purchase Agreement.
In addition, such representations and warranties (a) are subject to materiality and other qualifications contained in the Purchase Agreement,
which may differ from what may be viewed as material by investors, (b) were made only as of the date of the Purchase Agreement or such
other date as is specified in the Purchase Agreement and (c) may have been included in the Purchase Agreement for the purpose of allocating
risk between the parties rather than establishing matters as facts. Accordingly, the Purchase Agreement is included with this filing only
to provide investors with information regarding the terms of the Purchase Agreement, and not to provide investors with any other factual
information regarding any of the parties or their respective businesses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The foregoing description of the Purchase Agreement is not complete and
is qualified in its entirety by reference to the text of such document, which is filed as Exhibit 2.1 hereto and which is incorporated
herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>SECTION 8 &#8211; Other Events</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

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<td style="width: 0"></td><td style="width: 1in"><span style="text-transform: uppercase"><b>Item 8.01</b></span></td><td><span style="text-transform: uppercase"><b>Other Events</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On May 9, 2022, we issued a press release concerning the Purchase Agreement.
A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The information in Item 8.01 of this Current Report
on Form 8-K (including Exhibit 99.1) shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act
of 1934 (the &#8220;Exchange Act&#8221;) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated
by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in
such a filing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>Item 9.01 Financial Statements
and Exhibits. </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in"><b>&#160;</b></p>

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  <tr style="vertical-align: top">
    <td style="width: 15%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="width: 85%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">2.1</span></td>
    <td style="font-family: Courier New, Courier, Monospace"><a href="ex2_1.htm"><span style="font-family: Times New Roman, Times, Serif">Purchase Agreement, dated May 6, 2022</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">99.1</span></td>
    <td style="font-family: Courier New, Courier, Monospace"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif">Press Release, dated May 9, 2022</span></a></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>iQSTEL Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br />
Chief Executive Officer</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date May 9, 2022</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
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<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 4.35pt 1.85in 0 132.75pt; text-align: center">PURCHASE COMPANY <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></P>

<P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 6.6pt 76.1pt 0 75.75pt; text-align: center"><B>(FOR THE PURCHASE OF A MAJORITY
INTEREST IN WHISL TELECOM <FONT STYLE="letter-spacing: -0.2pt">LLC)</FONT></B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.2pt 0 5.4pt; text-align: justify">This PURCHASE COMPANY
AGREEMENT (&quot;Agreement&quot;) is made as of the <I>May 6th, 2022, (the &quot;Signing Date&quot;) </I>between iQSTEL Inc. a SEC
reporting issuer that is quoted on the OTC Markets (OTCQX: IQST), incorporated under the laws of the State of Nevada, USA, with its
principal office at 300 Aragon Avenue, Suite 375, Coral Gables, Florida 33134 (hereinafter &quot;Buyer&quot;), US Acquisitions, LLC,
a Limited Liability Company organized in the State of California on March 1, 2021, having its main address at 500 N. State College
Blvd., Suite 1100, Orange, CA 92868 (hereinafter &ldquo;Seller&rdquo;), acting through its Manager, A. Nathan Dawood, US Citizen,
Passport <FONT STYLE="letter-spacing: -0.1pt">Number </FONT>559877451, who has full and sole authority to sign on Seller&rsquo;s
behalf on all matters pertaining <FONT STYLE="letter-spacing: -0.25pt">to </FONT>Seller, and WHISL TELECOM LLC, a limited liability
company created in <FONT STYLE="letter-spacing: -0.1pt">accordance </FONT>with the laws of the State of Texas, with registered
offices at 5435 North Garland Ave. Suite 140-507, Garland, TX 75040, (EIN 83-1489932; <FONT STYLE="color: blue"><U>www.whisl.com</U>: </FONT>hereinafter
the &ldquo;Company&rdquo;. The Seller is offering to sell to the Buyer, and the Buyer has agreed to purchase from Seller, all of
Buyer&rsquo;s membership interests in the Company, which represents fifty-one percent (51%) of all issued and outstanding membership
interests (hereinafter &ldquo;Membership Interest&rdquo;) of the Company. Seller, Buyer, and the Company shall hereinafter be
collectively referred to as the &ldquo;Parties,&rdquo; and individually as a &ldquo;Party.&rdquo;</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 5.4pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">RECITALS:</FONT></P>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.5pt 0 5.4pt; text-align: justify">The Company provides local
US termination for Voice through its FCC license of VoIP Service number 832742, and plans to obtain a C-Lec FCC License over next 12 months.
The Company is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since 2017 with billions of minutes traversing
its network. The Company provides its customers with multiple levels of Redundancy, Diversity, and Disaster Recovery for their applications
and ability to make changes to underlying carrier configuration in real time. The Company offers a single carrier solution for Voice Global
services, and its customers benefit from hundreds of interconnection agreements that the Company has cultivated since its inception.</P>

<P STYLE="font: 16.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.55pt 0 5.4pt; text-align: justify">Seller is the registered and beneficial
owner of the Membership Interest (as hereinabove defined) of the the Company. Buyer desires to purchase, and Seller desires to sell the
Membership Interest (as hereinabove defined) of the Company pursuant to the terms and provisions contained in this <FONT STYLE="letter-spacing: -0.1pt">Agreement.</FONT></P>

<P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.7pt 0 5.4pt; text-align: justify">NOW THEREFORE, in consideration
of the mutual covenants, agreements, representations, and warranties contained in this Agreement the Parties agree as follows:</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 4.35pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">1.</TD><TD><FONT STYLE="letter-spacing: -0.1pt">DEFINITIONS.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.35pt 0 5.4pt; text-align: justify"><U>Signing Purchase Agreement
(<I>Signing Date</I>):</U> <I>Corresponds to the moment in which the Purchase Agreement is signed, which will implicitly mean all acquisition
terms are already accepted by Seller and Buyer</I>. Even though the ownership of the Membership Interest (as hereinabove defined) of the
Company has not been transferred to Buyer, there is a firm commitment to do so within the terms of this contract. In the same way, from
the Signing Date, it will not be possible to sell, alienate, indebt, distribute dividends of the Company, assets or bank accounts, without
the express authorization of Buyer. The Company is committed to maintaining its full and complete operability for the normal operations
of the business as usual. The parties agree that the <I>Execution Date (Closing Date) will not be later than May 13<SUP>th</SUP>, 2022.</I></P>

<P STYLE="font: 14.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify"><U>Transfer of the Membership Interest
to Buyer (Closing Date): </U>Corresponds to the moment in which the Membership Interest (as hereinabove defined) of the Company is transferred
by Seller to Buyer. This closing date must comply with the conditions at the closing date. The Parties agree that the Closing Date will
not be later than May 13<SUP>th</SUP>, 2022.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 11.25pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">2.</TD><TD>PURCHASE AND <FONT STYLE="letter-spacing: -0.2pt">SALE.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.85pt 0 5.4pt; text-align: justify">Subject to terms and conditions
of this Agreement and upon the basis of the covenants, representations and warranties of Seller as set forth below, Seller agrees to sell
to Buyer and Buyer agrees to purchase from Seller the Membership Interest. In this regard, Seller and Buyer have agreed as follows:</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.4pt; text-align: justify">The total purchase price for the Membership
Interest (as hereinabove defined) is ONE MILLION EIGHT HUNDRED THOUSAND DOLLARS (US$ 1,800,000.00) (<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Purchase Price&rdquo;), and will be paid: FIVE HUNDRED FIFTY THOUSAND DOLLARS (US$ 550,000.00) by IQST <FONT STYLE="letter-spacing: -0.1pt">restricted</FONT></P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify">Common Stock (subject to Rule 144
for restriction removal) (hereinafter &ldquo;Initial IQST Shares&rdquo;) and ONE MILLION TWO HUNDRED FIFTY THOUSAND DOLLARS (US$ 1,250,000.00)
by <FONT STYLE="letter-spacing: -0.2pt">wire</FONT></P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0 5.4pt; text-align: justify">transfer in the manner specified herein.
<FONT STYLE="font-size: 9pt; line-height: 155%"><I>For more general information about what the rule 144 is visit <FONT STYLE="color: blue; letter-spacing: -0.1pt"><U>https://www.investopedia.com/terms/r/rule144.asp</U></FONT></I></FONT></P>

<P STYLE="font: 5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 4.75pt 0 0 5.4pt">The ONE MILLION TWO HUNDRED FIFTY THOUSAND DOLLARS (US$
1,250,000.00) <FONT STYLE="letter-spacing: -0.1pt">shall</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 6.8pt 0 0 5.4pt">be delivered to Seller&rsquo;s Bank of America account by
wire transfer as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/140% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 33.85pt"><FONT STYLE="font-size: 13.5pt; line-height: 140%">-</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.4pt">The sum of ONE MILLION DOLLARS (US$ 1,000,000.00) shall be wired into Seller&rsquo;s
Bank of America account on or before the <I>&ldquo;Closing Date&rdquo;</I>; otherwise, this Agreement shall be deemed null and void; and</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 4.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 33.9pt"><FONT STYLE="font-size: 13.5pt">-</FONT></TD><TD STYLE="text-align: justify">The sum of TWO HUNDRED FIFTY THOUSAND DOLLARS (US$ 250,000.00) shall <FONT STYLE="letter-spacing: -0.25pt">be</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 6pt 0 0 39.25pt">wired into Seller&rsquo;s Bank of America account within
sixty (60) days after the <I>&ldquo;Closing <FONT STYLE="letter-spacing: -0.1pt">Date&rdquo;.</FONT></I></P>

<P STYLE="font: 15pt Times New Roman, Times, Serif; margin: 0.55pt 0 0"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/146% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 33.85pt"><FONT STYLE="font-size: 13.5pt; line-height: 146%">-</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.45pt">The Initial IQST Shares shall be issued to Seller&rsquo;s designee, NOVA MAS, LLC,
a Wyoming limited liability company within thirty (30) days following the Parties&rsquo; execution of this Agreement. <B>See Exhibit G</B>.
All benefits resulting from the delivery of the Initial IQST Shares shall be for the benefit of the Seller&rsquo;s designee, NOVA MAS,
LLC, but shall be consideration under the Purchase Price for the Membership Interest held by Seller.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 5.4pt; text-align: justify">The term &quot;Dollars&quot;, as used in
this Agreement, is defined to be lawful United States <FONT STYLE="letter-spacing: -0.1pt">currency.</FONT></P>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">3.</TD><TD>NEXT PAYMENT IN <FONT STYLE="letter-spacing: -0.1pt">SHARES</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.75pt 0 5.4pt; text-align: justify">Any other payment indicated
in this document, different that the payment provided hereinabove, may be paid in shares, or a mixture of cash and shares, as Seller may
indicate in writing. For shares, the average value of the last 5 days of trading prior to the execution of any such other instrument,
discounted by 15%, will be applied. All the Shares used as payment will be issued as IQST Restricted Common Shares (and subject to Rule
144 for restriction removal).</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">4.</TD><TD>ASSIGNMENT OF MEMBERSHIP <FONT STYLE="letter-spacing: -0.1pt">INTEREST.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.65pt 0 5.4pt; text-align: justify">Subject to the terms of this Agreement,
Seller will deliver to Buyer at Closing Date an assignment declaration evidencing the transfer of the Membership Interest (as hereinabove
defined) of the Company, against payment of the Purchase Price as detailed hereinabove.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">5.</TD><TD>REPRESENTATIONS AND WARRANTIES OF <FONT STYLE="letter-spacing: -0.1pt">SELLER.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0 5.65pt 0 5.4pt; text-align: justify">Seller represents and warrant
to Buyer as follows, and acknowledge and confirm that Buyer is relying upon such representations and warranties in connection with the
purchase of the Membership Interest:</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.25pt">Organization and Share Capital. The Company is duly organized under the laws of
the State of Texas, is not a public company, is a valid subsisting company in good standing under the laws of the State of Texas, and
has at all times been domiciled in 5435 North Garland Ave. Suite 140-507, Garland, TX 75040, for the purpose of all applicable income
tax legislation. All of the Company &#769;s information such as registration certificate, By Laws, financial statements and bank account
information is described in <B>Exhibit A.</B></TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.75pt 0 5.4pt; text-align: justify">There are no other members
that own any portion of the Membership Interest (as hereinabove defined) other than the Seller, and Seller has the authority to transfer
said interests to Buyer pursuant to the terms of this Agreement. No other person, firm, or corporation other than Buyer has any agreement</P>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.65pt 0 5.4pt; text-align: justify">or option or a right capable
of becoming an agreement or option for the purchase, subscription or issuance of any of the Membership Interest or to direct the voting
or disposition of the Membership Interest. There are no members or other agreements affecting the Membership Interest or Seller's ability
to transfer such Membership Interest to Buyer.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.5pt 0 5.4pt; text-align: justify">Seller is the owner, beneficially
and of record, of the Membership Interest (as hereinabove defined) in the Company, free of any liens, encumbrances, security agreements,
equities, options, claims, charges and restrictions. Seller has the right and authority to enter into this Agreement on the terms and
conditions set forth in it and has full power to transfer the legal and beneficial ownership of the Membership Interest (as hereinabove
defined) of the Company to Buyer without giving notice to, making any filing with, or obtaining the consent or approval of any other person
or governmental <FONT STYLE="letter-spacing: -0.1pt">authority.</FONT></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.45pt">Legal Requirements. The Company has the power to carry on the Business, is duly
qualified to carry on business in USA pursuant to FCC license number 832742, and hold or will acquire at the sole expenses of the Company
all required licenses, permits, approvals and authorizations for carrying on the Business. The Company has complied with all applicable
federal, state or local statutes, laws and regulations affecting the operation of the Business. Seller has the right, power, legal capacity,
and authority to enter into, and perform Seller&rsquo;s obligations under this Agreement.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0 5.7pt 0 5.4pt; text-align: justify">The Company is not in default or
breach of, and there exists no state of facts which after notice or lapse of time, or both, would constitute a default or breach of, any
of the material contracts. All of the material contracts are in good standing.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.45pt 0 5.4pt; text-align: justify">The consummation of the transactions
contemplated by this Agreement will not result in or constitute any of the following: (i) a breach of any term or provision of this Agreement,
or of any law, regulation or ordinance; (ii) a default or an event that, with notice or lapse of time or both, would be a default, breach
or violation of the articles of Organization or Operating Agreement of the Company or of any lease, license, promissory note, conditional
sales contract, commitment, indenture, mortgage, deed of trust or other agreement, instrument or arrangement to which the Seller or the
Company is a party, or by which any of them, or the property of any of them, is bound; (iii) an event that would permit any party to terminate
any agreement, or to accelerate the maturity of any indebtedness or other obligation of The Company; or (iv) the creation or imposition
of any lien, encumbrance or restriction of any nature in favor of a third party upon or against the Company.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 16.95pt 0 5.4pt">All material transactions of the Company have been
promptly and properly recorded or filed in the appropriate books and records.</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 4.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt"><P STYLE="margin-top: 0; margin-bottom: 0">Ordinary Course of Business. The Business has been carried on in the ordinary course and the Company has not entered into any material agreements or commitments other than in the ordinary course of the routine affairs of the Business. Without limiting the generality of the foregoing, except in the ordinary course of the routine affairs of the Business or as disclosed in this Agreement, the Company has not: (i) made or authorized any payment to any officers, directors, employees or other persons, including the payment of any personal expenses of Seller, except at the regular rates of salary, bonus or other remuneration payable to them by the Signing Date; (ii) paid or authorized any dividends or other distributions on, or payments in respect of, any of their shares or securities; (iii) made any loan or advance to any person; (iv) subjected the Membership Interest to any mortgage, deed of trust, lien, pledge, conditional sales contract, security interest, lease, encumbrance or charge; (v) sold, leased or otherwise transferred or disposed of any of the Membership Interest; (vi) modified, amended or terminated any agreement, or waived or released any rights under any agreement; (vii) incurred any debt, obligation or liability of any nature, whether accrued, absolute, contingent or otherwise; (viii) issued or sold, other than to Buyer, any equity or debt security; (ix) made any changes or amendments to the Articles of Organization or Operating Agreement of The Company; or (x) authorized or agreed to do any of the matters described in the preceding clauses (i) through (x).</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">The Company has not experienced, nor is Seller aware of, any occurrence or event which has had, or might reasonably be expected to have, a materially adverse effect on the financial condition, business, assets or prospects of The Company.</P></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.3pt">Claims and Litigation. There is no claim, suit, action, arbitration, governmental
inquiry, Tax injunction, consent decree or legal, administrative or other proceeding existing, pending, or threatened against or relating
to the Company or to the Company<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&rsquo;</FONT>s financial condition, or to the
Business, or any of the Membership Interest, nor does Seller knows of, or have reasonable grounds for, believing that there is any basis
for any such action, arbitration, proceeding or inquiry.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.2pt">Financial Statements. The financial statements of the Company, attached as part
of <B>Exhibit A </B>and made a part hereof, are true and correct in every material respect, have been prepared in accordance with generally
accepted accounting principles consistently followed by the Company throughout the periods indicated therein, represent fairly the financial
position of the Company as of the respective dates of the balance sheets included in the financial statements and the results of its operations
for the respective periods indicated, and do not include or omit to state any fact which renders such financial statements misleading.
Except as and to the extent shown or provided for in such financial statements, the Company has no liabilities or obligations (whether
accrued, absolute, contingent or otherwise) which might be or become a charge against the Membership Interest.</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.5pt 0 5.4pt; text-align: justify">All financial and other information
provided by the Company to Buyer and its representatives to date is true and correct in every material respect, and no extraordinary events
of any nature have in any way affected such information or the Business. There are no additional sets of books, duplicate sets, &quot;second
sets&quot; or other documents or records of the Business kept by Seller or the Company which purport to show the financial status of the
Business and that have not been delivered to or inspected by Buyer.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(f)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.15pt">Audit and/or Due Diligence. The Company acknowledges that Buyer will perform at
the Buyer's expense a formal audit and/or due diligence of the financial and legal information of the Company, if necessary, under the
significant tests within the SEC standards for years 2019, 2020 and 2021 (&quot;Audit&quot; and/or &quot;Due Diligence&quot;). A detailed
list of all of The Company<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&rsquo;</FONT>s liabilities up to the Signing Date shall
be included in <B>Exhibit C.</B></TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify">In order to start the Audit and/or
the Due Diligence, the Company must provide with all accounting information. The Company hereby commits to deliver the accounting information
for The Company specified in Exhibit F in accordance with the SEC standards, within reasonable time after Signing <FONT STYLE="letter-spacing: -0.1pt">Date.</FONT></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.45pt 0 5.4pt; text-align: justify">In the event that the Audit and/or
Due Diligence reflects a substantial deviation that impacts the business value of the Company (greater than 15% up or down), the Parties
shall have the right to make an adjustment in the acquisition price in accordance with said business value. Any such adjustment shall
be solely limited to IQST Shares (e.g., more IQST Shares or less IQST Shares depending on the difference in business value of the Company).
Any such deviations shall not affect the cash consideration being paid to Seller by Buyer.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(g)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">Taxes and Unemployment Compensation. There are no special charges or levies, taxes,
unemployment compensation contributions, penalties or interest that form or might form a charge or encumbrance that may become payable
by the Company or Buyer as a result of, or in connection with, any event that has occurred to the Signing Date.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(h)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt">All Accounts Paid. All account billings which have been received by the Company
for work, labor or materials in connection with the Company&rsquo;s business have been paid in the ordinary course of the routine affairs
of the business.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.35pt">Liabilities. All of the Company &#769;s liabilities are listed in <B>Exhibit C</B>,
along with a list of the payable accounts and their expiration date. It is expressed in <B>Exhibit C </B>the conditions of payment of
such liabilities or if so, there are payment agreements for those liabilities. If there is any liability that is not listed in <B>Exhibit
C</B> or that it has not been disclosed or declared by the Company, such liability shall</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.4pt 0; text-align: justify">not be accepted by Buyer as a company
liability, provided, that if the Company is not aware of such liability or it is a liability based on the normal operation of the business,
this provision would not apply. In the event there is an undisclosed liability that exceeds fifteen percent (15%) of the Company&rsquo;s
existing liabilities that was not incurred during the normal operation of business, then the purchase price shall be proportionally reduced.
Any such adjustment shall be solely limited to IQST Shares (e.g., less IQST Shares depending on the difference in business value of the
Company). Any such deviations shall not affect the cash consideration being paid to Seller by Buyer.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(j)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.75pt">Contractual Arrangements. The Company does not have any contracts, agreements,
undertakings or arrangements, whether oral, written or implied, with lessees, licensees, managers, accountants, suppliers, agents, officers,
distributors, directors, lawyers, or other third parties, which cannot be terminated on a reasonable period's notice.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(k)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.2pt">Employment Matters. (i) The Company is in compliance with all federal, state and
local laws, ordinances and regulations respecting employment practices, terms and conditions of employment and wages and hours, and is
not engaged in any unfair labor practice. The Company is not, and has never been, a party to any profit sharing, retirement, pension or
similar plans, or other deferred compensation plans affecting the Business, except as disclosed on <B>Exhibit B, </B>attached hereto and
made a part hereof. The Company is not now, nor has it ever been, a party to any union contract or collective bargaining agreement with
any labor union or other association of employees and, to the best of the knowledge of Seller, no attempt has been made to organize or
certify the employees of the Company as a bargaining unit. The Company is not a party to, nor bound by, any written or oral employment,
advisory or consulting agreement other than those terminable at will by The Company. All employment benefits of the Company in place,
including without limitation, any insurance plans are disclosed on; (ii) to the knowledge of Seller, the Company has never been fined
or otherwise penalized by reason of any failure to comply with the American immigration laws, nor is any such proceeding pending or threatened;
(iii) Exhibit B, attached hereto and made a part hereof, contains a list of all employees of the Company, their wages and other remuneration
of every kind, including current year vacation pay earned to date, accrued sick leave, and the date and amount of the latest wage increase
of each such employee. There has been no hiring of new employees or termination of existing employees, voluntary or otherwise, by the
Company since the Inspection Date.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 13.6pt"><FONT STYLE="letter-spacing: -0.05pt">(l)</FONT></TD><TD STYLE="text-align: justify">Tax <FONT STYLE="letter-spacing: -0.1pt">Matters.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.2pt">Each of the returns required to be filed by the Company on or before the Closing
Date (the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>The Company Returns&rdquo;) with respect to any income,
franchise, sales, property, employment or any other tax or governmental charge with any governmental body; (1) has been timely filed (including
any</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.25pt 0 5.4pt; text-align: justify">extensions); and (2) has
been prepared in compliance with applicable law. All amounts, whether or not shown on the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Company Returns,&rdquo; due on or before the Closing Date have been paid, except to the extent such amounts are being contested in good
faith by The Company or are properly reserved for on the books or records of The Company, as provided to the Buyer. All taxes that The
Company has been required to collect or withhold on or before the date of this Agreement have been duly collected or withheld, and to
the extent required when due, have been duly paid to the proper governmental body. The Company has delivered, or made available to Buyer,
correct and complete copies of all <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the Company Returns,&rdquo; examination
reports and statement of deficiencies assessed against or agreed to by The Company. True and correct copies of the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Company Returns&rdquo; for 2019, 2020 and 2021 are attached hereto as part of <B>Exhibit D </B>and made a part hereof.&ldquo;</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(ii)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.25pt">Except as otherwise disclosed to Buyer, there has not been any audit of any <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Company Return&rdquo; by any governmental body. No audit of any such <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Company Return&rdquo; is in progress, and neither the Company nor Seller has been notified in writing by any governmental body that any
such audit is contemplated or pending. No extension of time with respect to any date on which a <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ldquo;</FONT>the
Company Return&rdquo; was required to be filed by the Company is in force and now waiver or agreement by or with respect to the Company
is in force for the extension of time for the payment of any taxes. No written claim has been made by any governmental body in a jurisdiction
where company does not file tax returns that company is subject to taxation by that jurisdiction which would result in an obligation of
company to pay taxes.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(iii)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.4pt">The Company has not agreed to nor is required to make any adjustment for any period
after the Closing Date. There is no application pending with any governmental body requesting permission for any such change in any accounting
method of the Company and the corresponding tax authority in the jurisdiction where the Company operates has not issued in writing any
pending proposal regarding any such adjustment or change in accounting method.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(iv)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.9pt">The Company is not a party to any agreement with any third party relating to allocating
or sharing the payment of, or liability for, taxes.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(v)</FONT></TD><TD STYLE="text-align: justify; padding-right: 7.9pt">The sale of the Membership Interest (as hereinabove defined) and the consumption
of the transactions contemplated by this Agreement does not create any tax liabilities for the Company.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(m)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt">Accounts Receivable. The Receivables shown in the books of the Company are good
and collectible, except for normal trade accounts which may become uncollectible in the ordinary course of business.</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 4.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(n)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Banks and Financial Institutions. The names and locations of all banks and other
financial institutions at which the Company has any accounts or safety deposit boxes, the numbers of such accounts, and the names of all
persons authorized to draw thereon or have access thereto are set forth on <B>Exhibit A</B>, attached hereto and made a part hereof.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(o)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Full Disclosure. None of the representations and warranties made by Seller and/or
the Company, or made in any document, exhibit, certificate, memorandum or in any information of any kind furnished, or to be furnished
by Seller and/or the Company, contains or will contain any intentionally false statement of a material fact.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(p)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Brokers. There are no brokers, salesmen or finders involved in this transaction.
If a claim for brokerage commission in connection with this transaction is made by any broker, salesmen or finder claiming to have dealt
by, through or on behalf of one of the parties hereto (&quot;Indemnitor&quot;), Indemnitor shall indemnify, defend and hold harmless the
other party hereunder (&quot;Indemnitee&quot;) and Indemnitee's officers, directors, agents and representatives, from and against any
and all liabilities, damages, claims, costs, fees and expenses whatsoever, including reasonable attorneys' and paralegals' fees and costs
up through and including all trial and appellate levels with respect to said claim for brokerage. The provisions of this Paragraph shall
survive Closing or any cancellation or earlier termination of this Agreement.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(q)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Anti-Corruption. Neither the Company nor any of its officers Members, directors,
agents or employees, acting on its behalf has: (i) made or offered to make any illegal payment to any officer or employee of any governmental
agency or body, or any employee, customer or supplier of the Company or (ii) accepted or received any unlawful contributions, payments,
expenditures or gifts and not proceedings have been filed or commenced alleging any such payments. None of the officers, Members, directors,
agents or employees of The Company are a governmental official.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(r)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.35pt">Intellectual Property. <B>Exhibit E </B>sets forth a complete list of all IP Rights
used, held for use or owned by The Company (the &quot;Intellectual Property&quot;) and a true correct and complete list of all designs,
manufacturing, pictures, licenses, software, platforms, data, back up or similar agreements or arrangements to which the Company is a
party, either as licensee or licensor with respect to the Intellectual Property. The Company is the sole and exclusive owner of all of
the Intellectual Property of each one. Neither The Company nor Seller has knowledge of not received notice of any claim or basis for a
claim against it that any of its operations, activities, products or publications infringes on any Intellectual Property right or other
property right of a third party, or that it is illegally otherwise using the trade secrets or any property rights of other. The Company
owns all right, title and interest to any custom or proprietary software and telecommunications programs used in the conduct of its</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.85pt 0 5.4pt; text-align: justify">property rights of any third
party. The Company uses all of its software for its intended use and complies with applicable law. The Company has no obligation to refund
any fees for any products or services sold to any third party.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(s)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">Business Continuity. None of the software, computer hardware (whether general or
special purpose) and other similar or related items of automated, computerized and/or software systems and any other similar or related
items of automated, computerized and/or software systems and any other networks or systems and related services that are used by or relied
on by The Company in the conduct of its businesses (collectively, the &quot;Systems&quot;) have experienced bugs, failures, breakdowns
or continued substandard performance in the past twelve (12) months that has caused or reasonably could be expected to cause a materially
adverse effect to the Business and all of them are third party owned and operated.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">6.</TD><TD STYLE="text-align: justify">COVENANTS OF <FONT STYLE="letter-spacing: -0.1pt">SELLER.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.4pt">Financial and Other Information. The Company covenants that it will do or will cause
to be done the following: (i) make available to Buyer as soon as practicable, all books, accounts, records and other financial and accounting
data of the Company (including all available financial statements for the past three fiscal periods); (ii) make available to counsel for
Buyer as soon as practicable, all charter documents, minute books and other company records and all documents of title and related records
of the Company and (iii) Buyer will open a new bank account for the Company.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt">Operating Agreement. The Company covenants that it will procure the amendment, modification
or change, at the expense of the Company, the Operating Agreement of the Company in case it is necessary or required to adopt and incorporate
the terms of this Agreement. A copy of the current Operating Agreement of The Company is enclosed in <B>Exhibit A</B>.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt">Ordinary Course of Business. The Company will ensure that to the Closing Date, the
Company will: (i) conduct the Business only in the ordinary course; (ii) make no increase in the compensation payable to, or agreements
with, any employee or agent by which Buyer or the Company is bound; (iii) not make any commitment
on behalf of Buyer or the Company by which Buyer or the Company is bound to any third party, including, without limitation, a commitment
to hire any person as an employee; (iv) use the Company&rsquo;s best efforts to keep the business organization of the Company intact,
and to keep available to the Company the services of the present employees, and to preserve for the Company the goodwill of the Business,
suppliers, customers and dealers, and others with which Seller and the Company have business relations; (v) Omar Luna will continue as
Executive Member of the Board and Lindy Cairns as CFO of The Company; (vi) make no announcement or disclosure of the prospective</TD></TR></TABLE>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.45pt 0 5.4pt; text-align: justify"></P>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.55pt 0 5.4pt; text-align: justify">purchase and sale contemplated
by this Agreement without consultation and coordination of such announcement with Buyer; and (vii) Omar Luna and Lindy Cairns, while remaining
as Executive Member of the Board and CFO, respectively, of the Company, shall continue to have complete and unrestricted power and authority
to hire, fire, retained or suspend any person as employee or independent contractor, and to assign, increase, decrease the salary, wages,
or any other compensation or bonuses to such employees or independent contractors of the Company, provided that such transaction is in
the ordinary course of business and customary for the Company and in the Company&rsquo;s best interest. All parties will use their best
efforts to attain a favorable public relations posture and response in the community, and to retain the goodwill of the Business pending,
during and after closing.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt">Litigation. The Company will be fully responsible for all losses, damages, expenses,
liabilities, attorneys' fees, claims or demands whatsoever suffered or incurred by Buyer or the Company as a result of any litigation
or threatened litigation arising from matters that occur on or before the Closing Date; provided, however, that the Company shall not
be responsible for any losses, damages, expenses, liabilities, attorneys' fees, claims or demands arising out of the ordinary course of
business of the Company or that have been disclosed to Buyer in this Agreement.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">The Company Records and Minute Books. On the Closing Date: (i) the minute books
of the Company will contain accurate and complete minutes of all meetings and proceedings of the directors, any committee appointed by
the directors, and of the Members of the Company since the date of its organization, and all waivers, notices and other documents required
by law to be contained in such books; (ii) all resolutions contained in the minute books will have been duly passed and all meetings referred
to above duly called and held; (iii) the records of the Company concerning Membership Interest certificates, if any, and membership Interest
registers, if any, will be complete and accurate; and (iv) the Company will be in good standing under the laws of the State of Texas and
will have passed all resolutions necessary to approve and effect the transaction contemplated by this <FONT STYLE="letter-spacing: -0.1pt">Agreement.</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(f)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt">Goodwill. Seller agrees to refrain from doing anything that would damage the goodwill
of the Company; the Company will also continue to do everything within its ability to protect its ongoing goodwill, both before and after
the Closing Date.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(g)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Consents. The Company will diligently take all reasonable steps required to assure
that its licenses are not affected by the sale of the Membership Interest (as hereinabove defined) to Buyer. In addition, the Company
will diligently take all reasonable steps required to obtain, prior to the Closing Date, all consents to the assignment, transfer, conveyance
or other disposition to Buyer where such a consent is required. Buyer will use its best efforts to assist in the obtaining of all such
consents.</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 4.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(h)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt">Further Assurances. After the Closing Date, the Company will, at the expense of
Buyer, execute and do all such further deeds, acts, things and assurances that may be requisite in the opinion of counsel for Buyer for
more perfectly and absolutely assigning, transferring, assuring to and vesting in Buyer title to the Membership Interest, save and except
for liens and encumbrances securing the assumed debt, free and clear of all mortgages, liens, charges, pledges, security interests, encumbrances,
equities or other claims of every nature and kind whatsoever, except as disclosed in this Agreement and its Exhibits, and for carrying
out the intention of, or facilitating the performance of, the terms of this Agreement.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/152% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.9pt">Distributions. The Company will not do any cash distributions, nor any other kind,
before closing date for purpose of dividends</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(j)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Release. The Company releases and forever discharges Seller, its owners, managers,
members, affiliates, and its respective successors and assigns, of and from all claims and causes of action known or unknown, accrued
or unaccrued, that the Company has or may have against Seller, including, without limitation, all claims in connection with Seller&rsquo;s
ownership of the Membership Interest.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(k)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Non-Solicitation Clause. The Seller agrees that it will not directly or indirectly
solicit business that directly competes with the voice business of the Company from any person or entity that was the Company&rsquo;s
clients or customers during the time such Seller owned the Membership Interest. Seller further agrees that it will not assist others in
such solicitation or client acceptance. This covenant shall survive for two (2) years after the Closing Date. The failure to comply with
this disposition will give rise to Buyer to demand a compensation equivalent to the actual damages suffered by the Company.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(l)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">Certificate of Closing. Seller and the Company agree to provide Buyer, on the Closing
Date, with a certificate dated the Closing Date certifying that all representations and warranties contained in this Agreement are true
and correct as of the Closing Date, and that they have performed and complied with all agreements, warrants and conditions required by
this Agreement to be performed (&quot;Closing <FONT STYLE="letter-spacing: -0.1pt">Certificate&rdquo;).</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">7.</TD><TD STYLE="text-align: justify">AUTOMATIC SELLING <FONT STYLE="letter-spacing: -0.1pt">CLAUSE</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.5pt 0 5.4pt; text-align: justify">The Company shall have an
additional right to require Buyer to buy additional membership interests in the Company <I>in case of ONE </I>of the following conditions
about conditional Net Income goals are <FONT STYLE="letter-spacing: -0.2pt">met:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/138% Times New Roman, Times, Serif; margin-top: 10.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.8pt"></TD><TD STYLE="width: 11.8pt"><FONT STYLE="font-size: 13.5pt; line-height: 138%">-</FONT></TD><TD STYLE="text-align: left; padding-right: 5.55pt">Condition 1: If, by December 31th 2022, the Company&rsquo;s Net Income for the period
from January 1<SUP>st</SUP>, 2022, to December 31<SUP>th</SUP>, 2022 is greater than Eight Hundred Thousand Dollars</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 5.65pt 0 17.8pt; text-align: justify">(US$800,000.00), and that
such net income is consistent with the Company&rsquo;s revenue and net income trends compared with the last 2 periods, the Company may
activate the automatic sale clause, selling an additional 4% of the company&rsquo;s membership interests to Buyer for Five Hundred and
Fifty Thousand dollars (US$550,000.00). This right will be in force until June 30, 2023.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 17.8pt"><FONT STYLE="letter-spacing: -0.25pt"><I>OR</I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/146% Times New Roman, Times, Serif; margin-top: 10.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 12.4pt"><FONT STYLE="font-size: 13.5pt; line-height: 146%">-</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.05pt">Condition 2: If, by June 30<SUP>th</SUP> 2023, the Company&rsquo;s Net Income for
the period from July 1<SUP>st</SUP>, 2022, to June 30<SUP>th</SUP> 2023 is greater than Eight Hundred Thousand Dollars (US$800,000.00),
and that such net income is consistent with the Company&rsquo;s revenue and net income trends compared with the last 2 periods, the Company
may activate the automatic sale clause, selling an additional 4% of the</TD></TR></TABLE>

<P STYLE="font: 11pt/151% Times New Roman, Times, Serif; margin: 0.45pt 5.65pt 0 17.8pt; text-align: justify">company&rsquo;s membership
interests to Buyer for Five Hundred and Fifty Thousand dollars (US$550,000.00). This right will be in force until December 31, 2023.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.35pt 0 5.4pt; text-align: justify">Once the Company activates the
automatic sell clause in writing to sell to Buyer an additional percentage of the company&rsquo;s membership interests within the aforesaid
conditions, IQSTEL, Inc. shall have up to 60 days to proceed with payment and close the acquisition. If it takes more than 60 days for
reasons attributable to IQSTEL Inc., iQSTEL Inc. will pay to the Company a fee equal to 3% per month for any amounts that are unpaid.
Upon Buyer&rsquo;s acquisition of the additional membership interests, it will effectively own fifty-five percent (55%) of the Company&rsquo;s
membership interests. The Company may offer to sell to Buyer additional membership interests above the fifty- five percent (55%) based
upon the Parties&rsquo; mutual written consent.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">8.</TD><TD>MANAGEMENT <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.55pt 0 5.4pt; text-align: justify">Once this Purchase Agreement is
signed by the Parties, the actual member of the board, Omar Luna will enter into a three (3) year Employment Agreement, that will be discussed
and executed before December 31th 2022, renewable for one (1) two-year period to guarantee the operational continuity and success of the
Company.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.6pt 0 5.4pt; text-align: justify">The Company shall have a Board
of Directors composed of 3 Members: 2 of the Members shall be appointed by Buyer and 1 of the Members shall be appointed by Omar Luna.
The position of President and Secretary will be reserved for Buyer.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/146% Times New Roman, Times, Serif; margin: 0 220.1pt 0 5.4pt">The Board of Directors will be appointed as follows:
<I>President: </I>Mr. Leandro Jose Iglesias Conde <I>Secretary: </I>Mr. Alvaro Quintana Cardona</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 5.4pt"><I>Executive Member of the Board:</I> Mr. Omar <FONT STYLE="letter-spacing: -0.2pt">Luna</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.2pt">The compensation of the management
and employees is on the Exhibit </FONT><FONT STYLE="letter-spacing: -0.5pt">B</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 4.35pt 0 0 5.4pt; text-align: justify"></P>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 11.6pt">9.</TD><TD>MEMBERS <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></TD></TR></TABLE>

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.6pt 0 5.4pt; text-align: justify">The Buyer agrees that Seller shall
be allowed to withdraw from the Company&rsquo;s accounts the accumulated dividends Seller would have paid itself in the ordinary course
of business prior to the execution of this Agreement without affecting the operation of the business.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 6.05pt 0 5.4pt; text-align: justify">The Operating Agreement shall
require the unanimous written consent of the Company&rsquo;s members for any future capital contributions to the Company.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.55pt 0 5.4pt; text-align: justify">Should the majority of the Members
holding more than 50% of the membership Interest in the Company (&ldquo;Selling Members&rdquo;) desire to sell or transfer their membership
interest in the Company, they must first give the option to the remaining Members the right to purchase or acquire such interest under
the same terms and conditions as contracted with the third party buyer; if the remaining Members do not wish to acquire the interest as
provided herein, the Selling Members must procure that the remaining Members have the right to join in the transaction and sell their
minority interest in The Company under the same terms as the Selling Members are transferring their interest. A ten-day (10-day) period
is deemed reasonable each time a response by the remaining members is required pursuant to this paragraph.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.4pt; text-align: justify">Should any Member desire to sell or transfer
all or part of her/his/its Membership Interest in the Company (&ldquo;Transacting Member&rdquo;), such Transacting Member must first give
the option to the remaining Members of the Company to purchase or acquire such interest under the terms and conditions provided by such
Transacting Member, prorated based on the percentage of membership interest held by the remaining Members desiring to purchase or acquire
such interest; if none of the remaining Members wish to purchase or acquire the interest as provided herein, the Transacting Member may
proceed with the transfer to a third party buyer under the same terms and conditions as offered to the remaining Members; the terms negotiated
with the third party buyer cannot differ by 1% or more; otherwise, the Transacting Member must offer the membership interest again to
the remaining Members under such new terms and conditions, and the procedure provided herein shall be followed each time. A ten-day (10-day)
period is deemed reasonable each time a response by the remaining members is required pursuant to this paragraph.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0.05pt 6pt 0 5.4pt; text-align: justify">In case of IQSTEL Inc. files
for bankruptcy protection, the Company will have the right to purchase from Buyer the percentage of the Membership Interests of the Company
sold under this Agreement at One Dollar (US$ 1.00) per each one percent (1%). This right will expire on December 31, 2023.</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 4.35pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">10.</TD><TD>SURVIVAL OF <FONT STYLE="letter-spacing: -0.1pt">REPRESENTATIONS.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify">The representations, warranties,
covenants and agreements by Seller and the Company in this Agreement and its Exhibits, or documents delivered pursuant to the provisions
of this Agreement or in connection with the transactions contemplated by it will be true at and as of the Closing Date as though made
at that time. Notwithstanding any investigations or inquiries made by Buyer prior to the Closing Date or the waiver of any conditions,
the representations, warranties, covenants and agreements of the Company will survive the Closing Date and, notwithstanding the closing
of the transaction of purchase and sale provided for in this Agreement, will continue in full force and effect.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">11.</TD><TD><FONT STYLE="letter-spacing: -0.1pt">INDEMNITY.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.45pt 0 5.4pt; text-align: justify">The Company agrees to reimburse
Buyer and to indemnify and hold Buyer harmless from and against any and all losses, damages, expenses, liabilities, claims or demands
whatsoever suffered or incurred by Buyer or the Company resulting or arising from: (a) any breach of, or misrepresentation in, the representations,
warranties and covenants of Seller and/or the Company contained in this Agreement and its Exhibits or in the documents delivered pursuant
to the provisions of this Agreement or in connection with the transactions contemplated by this Agreement; and (b) any and all liabilities
and obligations whatsoever whether accrued, absolute, contingent or otherwise, relating to the operation of the Business prior to the
Closing Date; provided, however, that the Company shall not be responsible or liable to Buyer for any losses, damages, expenses, liabilities,
attorneys' fees, claims or demands arising out of the ordinary course of business of the Company or that have been disclosed to Buyer
in this Agreement, and shall not be responsible or liable to Buyer for any of the aforesaid liabilities that take place after the Closing
Date.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">12.</TD><TD>TERMINATION <FONT STYLE="letter-spacing: -0.1pt">CONDITIONS.</FONT></TD></TR></TABLE>

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/152% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify">Once this Acquisition Agreement
is signed, Seller is obliged to sell, and Buyer is obligated to purchase the Membership Interest pursuant to the terms of this Agreement,
unless:</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 15.55pt"><FONT STYLE="letter-spacing: -0.05pt">(a)</FONT></TD><TD STYLE="text-align: justify">Buyer or the Company is declared bankrupt and/or <FONT STYLE="letter-spacing: -0.1pt">insolvent.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">If during the Due Diligence or the Audit process, prior to closing or file 8-K and/or
8-K amendment, some information is detected that causes a material impact on the Company&rsquo;s valuation (more than 15%), or that clearly
evidences a violation of a US law, in which case Buyer or Seller may terminate the acquisition of Membership interest of the Company,
and demand the return of the amounts paid until then, if so those amounts must be paid within a maximum period of 7 business <FONT STYLE="letter-spacing: -0.1pt">days.</FONT></TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 4.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">If the Parties mutually agree in writing at any time to terminate the acquisition
process, Seller must return to Buyer the amounts received up to that moment, within a period of 7 business days.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">13.</TD><TD STYLE="text-align: justify">CONDITIONS PRECEDENT TO <FONT STYLE="letter-spacing: -0.1pt">CLOSING.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.7pt 0 5.4pt; text-align: justify">The completion of the transaction
contemplated by this Agreement is subject to Buyer obtaining approval to proceed from its Board of Directors. If said condition is not
satisfied, then the Deposit, shall be returned to Buyer.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.8pt 0 5.4pt; text-align: justify">After execution of this Agreement,
the Seller acknowledges the Company does not owe Seller any debts, account payables or any liability, including any receivable the Company
may have with the <FONT STYLE="letter-spacing: -0.1pt">Seller.</FONT></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.8pt 0 5.4pt; text-align: justify">The Company will be delivered
with normal levels of working capital, defined as current assets (except cash) minus current liabilities forecasted for the following
12 months, based on average levels of working capital for the 3 months preceding the closing. At the closing date, the Company shall have
enough funds in its bank accounts to cover the normal operation of the business as would have been kept prior to closing after withdrawing
the dividends as provided in this agreement.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0.05pt 5.65pt 0 5.4pt; text-align: justify">The Company has prepared
all accounting information in accordance with SEC standards in such manner that the Audit and/or Due Diligence may be performed within
30 days after, or before of the Closing Date.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">14.</TD><TD STYLE="text-align: justify">CLOSING <FONT STYLE="letter-spacing: -0.1pt">DOCUMENTS.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 0 5.05pt 0 5.4pt; text-align: justify">(a) Delivery of Closing
Documents by Seller. On the Closing Date, Seller will deliver to Buyer or its counsel the following, in form and substance
satisfactory to Buyer and its counsel: (i) the originals of the assignment declarations to effect the transfer of Membership
Interests (as hereinabove defined) of the Company to the Buyer, duly signed by the Seller; (ii) the combined duly signed Membership
Interest register and beneficial owner register of the Company, if any, evidencing the Buyer<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&rsquo;</FONT>s
entry as the holder of the Membership Interest with full voting rights and the beneficial owners in original form; (iii) a
resolution of the Board of the Directors of The Company by which the sale and transfer of the Membership Interest (as hereinabove
defined) is approved and pursuant to which the Buyer is entered into the register of the Company as the owner of the Membership
Interest (as hereinabove defined), in original form; (iv) the minutes of the meetings of the Board of Directors and the Annual
Members Meeting of The Company of the last three years (if available); (v) the Closing Certificate; (vi) certificate of good
standing of The Company issued by the Commercial Registry Office; (vii) the Employment Agreements; and (viii) all other documents,
acts, things and assurances as may be required in the reasonable opinion of the attorneys
for Buyer for insuring that all of the transactions contemplated by this Agreement are carried out to the fullest extent possible.</P>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 0 0 5.4pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.4pt"></TD><TD STYLE="width: 17.2pt">15.</TD><TD STYLE="text-align: justify">CLOSING AND <FONT STYLE="letter-spacing: -0.1pt">GENERAL.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Date and Time of Closing. Subject to the terms and conditions of this Agreement,
the purchase and sale of the Membership Interests (as hereinabove defined) of The Company will be completed at a closing date (the &quot;Closing&quot;)
to be held at 10:00 a.m. local time, or as otherwise may be agreed upon in writing by the parties or their respective attorneys.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 16.25pt"><FONT STYLE="letter-spacing: -0.05pt">(b)</FONT></TD><TD STYLE="text-align: justify">Place of Closing Date. The Closing will take place at Miami, <FONT STYLE="letter-spacing: -0.1pt">Florida.</FONT></TD></TR></TABLE>

<P STYLE="font: 15.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt">Communications. All communications required to be given will be in writing and will
be deemed to have been properly given if transmitted by E-Mail or delivered to the address of the party directly by U.S. Mail or Federal
Express or other nationally recognized overnight courier service, and will be deemed to have been received, upon the date of delivery
or transmission. Such communications will be sent to the following addresses:</TD></TR></TABLE>

<P STYLE="font: 11pt/148% Times New Roman, Times, Serif; margin: 0 125.25pt 0 39.25pt; text-align: justify">Seller: 500 N. State College
Blvd., Suite 1100, Orange, CA 92868</P>

<P STYLE="font: 11pt/148% Times New Roman, Times, Serif; margin: 0 125.25pt 0 39.25pt; text-align: justify">Buyer: 300 Aragon Ave, Suite 375, Coral Gables, FL 33134</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Applicable Law. This Agreement will be deemed to be a contract made under the laws
of the State of Florida and for all purposes will be governed by and interpreted in accordance with the laws prevailing in the State of
Florida, without regard to principles of conflict of laws. Venue shall be state and federal courts located in Florida. The Company and
this agreement has to fulfilment all the laws and regulations of the publicly listed companies in the United States of America.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 6.05pt">Inurement. This Agreement will inure to the benefit of and be binding upon the
parties, their heirs, administrators, successors and assigns.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 10.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(f)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt">Counterparts. This Agreement may be signed in any manner that clearly evidences
the Parties&rsquo; intent to be bound, including via faxed, imaged, electronic or digital signatures, and in one or more counterparts,
all of which shall be considered one and the same document. If this document is signed electronically, then all parties hereto hereby
agree to use electronic signatures; and (ii) have agreed to be subject to the provisions of the U.S. E-SIGN Act (i.e., the Electronic
Signatures in Global and National Commerce Act (enacted June 30, 2000, and codified at 15 U.S.C. &sect; 7001 et seq)). Reproductions of
this executed original (with reproduced signatures) shall be deemed to be original counterparts of this document and any person who is
in possession of a photocopy of this executed document may, in good faith, rely upon the information
it contains and shall not be liable to any third party for reliance upon the information herein contained.</TD></TR></TABLE>


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<P STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin: 4.45pt 0 0 5.4pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(g)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.45pt">Severability. If a court of competent jurisdiction should find any term or provision
of this Agreement to be unenforceable and invalid by reason of being overly broad, the parties agree that the court shall limit the scope
or duration of such provision to the maximum enforceable scope or duration allowed by law. Any term or provision deemed by a court of
competent jurisdiction to be unenforceable and invalid for any other reason shall be severed from this Agreement, and the remainder of
this Agreement shall continue in full force and effect.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(h)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Legal Fees and Costs. In the event of any disputes or controversies arising from
the Agreement or its interpretation, the prevailing party shall be entitled to recover its attorneys' and paralegals' fees and costs from
the non-prevailing party, up through and including all trial, appellate and post- judgment proceedings. Each Party will pay its own fees
and expenses (including legal, accounting, investment banking and financial advisory fees and expenses) incurred in connection with the
negotiation and execution of this Agreement.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Confidentiality. The parties agree that from and after the date of this Agreement,
none of the terms and conditions of this Agreement or any other agreement entered into by the parties or their affiliates, will be disclosed
to any third party other than attorneys, accountants, Buyer's lender and other professionals advising the parties in connection with the
contemplated transaction, without the prior written consent of the other party. The parties further agree that any information exchanged
in connection with the transaction contemplated by this Agreement is proprietary to the disclosing party, and confidential in nature and
it will be treated as such by the receiving party unless such information is or becomes a matter of public record.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(j)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Relation to Previous Agreements. This Agreement (including its appendices) constitutes
the entire understanding and agreement between the Parties and supersedes and merges all prior agreements, promises, understandings, statements,
representations, warranties, indemnities and covenants, whether written or oral with respect to the subject matter hereof.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/153% Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(k)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.45pt">Entire Agreement. This Agreement, including the Exhibits and any other documents
referred to herein, constitutes the entire agreement and understanding among the Parties with respect to the subject matter hereof, and
shall supersede all prior oral and written agreements, understandings or undertakings of the Parties.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/152% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(l)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.95pt">No Assignment. Neither Party shall assign this Agreement or any rights, claims,
obligations or duties under this Agreement without the prior written consent of the other Parties.</TD></TR></TABLE>


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<TD STYLE="width: 5.35pt"></TD><TD STYLE="width: 0.05pt"><FONT STYLE="letter-spacing: -0.05pt">(m)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.35pt">Tax Gross-Up. All payments to be made by the Buyer to the Seller shall be made
free and clear of and without deduction, unless the tax deduction is required by law. If a tax deduction is required by law to be made
by the Buyer, the amount of the payment due from that Party shall be increased to an amount which (after making any tax deduction) leaves
an amount equal to the payment which would have been due if no tax deduction had been required.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/155% Times New Roman, Times, Serif; margin: 0 5.5pt 0 5.4pt; text-align: justify">IN WITNESS WHEREOF the undersigned
individuals have executed this Agreement in their respective capacities as identified below with the intent of becoming legally bound
thereby as of the day and year first above written.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10.55pt 0 0 5.4pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">SELLER:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 6.05pt 0 0 5.4pt">US ACQUISITIONS, <FONT STYLE="letter-spacing: -0.25pt">LLC</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/101% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD><U></U></TD><TD><U></U></TD>
               <TD><U>/s/ Nathan Dawood</U></TD></TR>
                                                                                                                                           <TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.2pt">By:</FONT></TD><TD STYLE="padding-right: 305.4pt">A. Nathan Dawood, Manager and sole Member</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="padding-right: 305.4pt">E-Mail: nathan@*****com</TD></TR>
                                                                                                                                                                                                 </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 39.25pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 5.4pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">COMPANY:</FONT></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 5.4pt">WHISL TELECOM <FONT STYLE="letter-spacing: -0.25pt">LLC</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt/101% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD>
               <TD><U>/s/ Omar Luna</U></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.2pt">By:</FONT></TD><TD STYLE="padding-right: 305.4pt"><P STYLE="margin-right: 10pt; margin-top: 0; margin-bottom: 0">A. Omar Luna,</P>
                                                                                <P STYLE="margin-right: 10pt; margin-top: 0; margin-bottom: 0">Member of the Board</P>E-Mail: Omar***@****.com</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="padding-right: 305.4pt"></TD></TR>
</TABLE>

<P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/1pt Times New Roman, Times, Serif; margin: 0 0 0 5.4pt"><FONT STYLE="font-size: 1pt"></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.7pt 0 0 5.4pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/145% Times New Roman, Times, Serif; margin: 0 104.95pt 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt">BUYER:</FONT></P>

<P STYLE="font: 11pt/145% Times New Roman, Times, Serif; margin: 0 104.95pt 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"></FONT>iQSTEL
INC.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 4.6pt 0 0 5.4pt; color: #BFBFBF"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt/101% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">&nbsp;</TD><TD STYLE="width: 0.5in">&nbsp;</TD>
               <TD><U>/s/ Leandro Jose Iglesias Conde</U></TD></TR>
<TR STYLE="vertical-align: top">
<TD></TD><TD><FONT STYLE="letter-spacing: -0.2pt">By:</FONT></TD><TD STYLE="padding-right: 305.4pt"><P STYLE="margin: 0">Leandro Jose Iglesias Conde</P>
                                                                                <P STYLE="margin: 0">Presidnet &amp; CEO</P>E-Mail: ceo@***.com; CC: alvaro*****@****.com</TD></TR>
</TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>


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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; color: #222222"><B>IQST &ndash; iQSTEL Announces Acquisition
of US Based Whisl Telecom Adding Estimated $5.6 Million In Annual Revenue</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt"><FONT STYLE="color: #222222">New York, NY &ndash; May 9, 2022
- iQSTEL, Inc. (OTCQX: IQST) today announced the acquisition of Whisl Telecom (</FONT>www.whisl.com<FONT STYLE="color: #222222">), a U.S.
based telecommunications operator located in Houston, Texas. Whisl provides Voice/SMS services to U.S. corporate customers and operators
and expects to generate $5.6 million in revenue over the next 12 months with a net income of $0.83 million.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt"><FONT STYLE="color: #222222">The acquisition of Whisl Telecom
broadens iQSTEL&rsquo;s core </FONT>IQSTelecom <FONT STYLE="color: #222222">operation adding to the recent acquisition of Smartbiz and
the rest of the IQSTelecom portfolio including Etelix, SwissLink, QGlobal, and IoTLabs. </FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; color: #222222">&ldquo;Whisl is iQSTEL&rsquo;s sixth telecommunications
acquisition,&rdquo; said Leandro Iglesias, iQSTEL CEO. &ldquo;Whisl and Smartbiz, the acquisition we announced in April, combined add
$11.6 million in additional annual revenue and $1.34 million in annual net income. iQSTEL is well on its way to achieving its $90 million
revenue and reaching positive net income in FY-2022 and building a foundation for ongoing growth in 2023.&rdquo;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222"><FONT STYLE="background-color: white">IQSTEL acquired
51% control of Whisl Telecom for $1.25 Million in cash and $550,000 in IQST restricted common shares, with a holding period of 6 months.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-right: 0; margin-left: 0; background-color: white; color: #222222">iQSTEL
continues to expand its commercial operations adding new products and services to include its recently launched MasterCard fintech ecosystem,
EVOSS Electric Motorcycles, IoTSmartTank and IoTSmartGas in addition to the company&rsquo;s Blockchain Platform, MNPA.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-right: 0; margin-left: 0; background-color: white; color: #222222">&ldquo;We
are expanding our operating margins with the new products and services we are building on top of our telecommunications foundation that
include Fintech, Electric Vehicles, Internet of Things, and Blockchain Platforms,&rdquo; added Mr. Iglesias.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-right: 0; margin-left: 0; background-color: white"><FONT STYLE="color: #222222">iQSTelecom
is currently attending </FONT>International Telecoms Week <FONT STYLE="color: #222222">in Washington D.C. introducing the company&rsquo;s
new </FONT>IQSTelecom strategy<FONT STYLE="color: #222222">. Management expects to conduce approximately 180 meetings this week at the
conference. </FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-right: 0; margin-left: 0; background-color: white; color: #222222">IQSTelecom
the Telecom Division of IQSTEL keeps reporting to CEO Leandro Iglesias and CFO Alvaro Quintana.</P>

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<P STYLE="margin-bottom: 0pt; font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-right: 0; margin-left: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt"><FONT STYLE="color: #1D2228; background-color: white">iQSTEL
Inc. (OTCQX: IQST) (</FONT><FONT STYLE="color: #188FFF; background-color: white">www.iQSTEL.com</FONT><FONT STYLE="color: #1D2228; background-color: white">)
is a US-based publicly-listed company holding an Independent Board of Directors and Independent Audit Committee offering leading-edge
services through its two business divisions and each of them with independent brands. The B2B division, Brand IQSTelecom offering Telecommunications,
Internet of Things, Technology and Blockchain platforms services, the target market for the B2B division is Global Markets. The B2C division,
Brand EVOSS offering EV Electric Motorcycles, Fintech Ecosystem, the target market for this business division is Latin America, and the
Spanish speakers in the USA. The company has presence in 15 countries, and its products and services are used in several industries as
Telecommunications, Electric Vehicle (EV), Financial Services, Chemical and Liquid Fuel Distribution Industries. IQSTEL announced on February
17th 2021 that it became a Debt Free Company and is now completely debt free with no Convertible Notes, Warrants, Promissory Notes or
Settlement Agreements from its Balance Sheet. </FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify">Safe Harbor Statement:&nbsp;Statements
in this news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited to, statements
that express our intentions, beliefs, expectations, strategies, predictions or any other statements relating to our future activities
or other future events or conditions. These statements are based on current expectations, estimates and projections about our business
based, in part, on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties
and assumptions that are difficult to predict. Therefore, actual outcomes and results may, and are likely to, differ materially from what
is expressed or forecasted in forward-looking statements due to numerous factors. Any forward-looking statements speak only as of the
date of this news release and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect events or circumstances
after the date of this news release.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; background-color: white; color: #1F497D">This press release
does not constitute a public offer of any securities for sale.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; background-color: white; color: #1F497D">Any securities offered
privately will not be or have not been registered under the Act and may not be offered or sold in the United States absent registration
or an applicable exemption from registration requirements.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt"><B>iQSTEL Inc.</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt">IR US Phone: 646-740-0907, IR Email: investors@iqstel.com</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt">Source: iQSTEL Inc. and its subsidiaries: www.iqstel.com&nbsp;</P>

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<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140548615005320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>May 06, 2022</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">May  06,  2022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
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<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
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<td>dei_</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
