<SEC-DOCUMENT>0001663577-24-000046.txt : 20240213
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<ACCEPTANCE-DATETIME>20240213114015
ACCESSION NUMBER:		0001663577-24-000046
CONFORMED SUBMISSION TYPE:	S-1
PUBLIC DOCUMENT COUNT:		20
FILED AS OF DATE:		20240213
DATE AS OF CHANGE:		20240213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-1
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-277029
		FILM NUMBER:		24623704

	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: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

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

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

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>FORM <span id="xdx_908_edei--DocumentType_c20220101__20221231_zQNDenV8r8m3"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:DocumentType" id="ixv-4435">S-1</ix:nonNumeric></span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</b></p>

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

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_90F_edei--EntityRegistrantName_c20220101__20221231_zG8MKWU7ebck"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityRegistrantName" id="ixv-4436">iQSTEL INC.</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_907_edei--EntityAddressAddressLine1_c20220101__20221231_zXDVaj0gmIQg"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressAddressLine1" id="ixv-4439">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_905_edei--EntityAddressAddressLine2_c20220101__20221231_zscXbfwZiQdj"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressAddressLine2" id="ixv-4440">Suite 375</ix:nonNumeric></span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address and telephone number of principal executive
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>601 E. Charleston Blvd. Ste. 100</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Las Vegas, NV 89104</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Phone: (877) 786-8500</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address and telephone number of agent for service)</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>4955 S. Durango Dr. Ste. 165</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Las Vegas, NV 89113</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Phone: (702) 982-5686</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><b>Approximate date of commencement
of proposed sale to the public:</b>&#160;As soon as practicable after the effective date of this Registration Statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">If
any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. </span><span style="font-family: Segoe UI Symbol,sans-serif">&#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">If
this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following
box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. </span><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">If
this form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. </span><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">If
this form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. </span><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting
company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</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: justify">&#160;</p>

<p style="font: 10pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">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 7(a)(2)(B) of the Securities Act. </span><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 18.35pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.25in"><b>The Registrant hereby amends
this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further
amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a)
of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Commission, acting pursuant
to said Section 8(a), may determine.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
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<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 25pt 8pt; color: red"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; color: red"><b>The information
in this prospectus is not complete and may be changed. Neither we nor the selling shareholders may sell these securities until the registration
statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and
it is not soliciting an offer to buy these securities in any state where the offer or sale is prohibited.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: red"><b>Subject to completion, dated February
13, 2024</b></p>

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

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

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

<p style="font: 12pt Aptos; margin: 0; text-align: center"><img src="image_001.jpg" alt="" style="height: 66pt; width: 170.25pt"/></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>32,222,222 Shares of Common Stock</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 26.65pt">This prospectus covers the resale
by the selling shareholders of iQSTEL Inc. (&#8220;iQSTEL,&#8221; &#8220;we,&#8221; &#8220;us&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221;)
identified in the &#8220;Selling Shareholders&#8221; section of this prospectus of up to an aggregate of 32,222,222 shares of our common
stock, including 2,020,202 shares of common stock, 20,202,020 shares of common stock issuable upon conversion of a secured convertible
promissory note (the &#8220;Note&#8221;) and 10,000,000 shares of common stock issuable upon exercise of a common stock purchase option
(the &#8220;Option&#8221;). We will not receive any of the proceeds from the sale of shares of our common stock or conversion of the Note
by the selling shareholders. We will receive cash from the sale of the Option, if exercised, which we intend to use as working capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The selling shareholders or their
permitted transferees, pledgees, assignees, distributees, donees or successors or others who later hold any of the selling shareholders&#8217;
interests in the shares of common stock described this prospectus may offer and sell the shares of common stock described in this prospectus
in a number of different ways and at varying prices. We provide more information about how the selling shareholders may sell their shares
of common stock in the section titled &#8220;Plan of Distribution&#8221; appearing elsewhere in this prospectus. If necessary, the specific
manner in which the shares may be offered and sold will be described in a supplement to this prospectus. We will pay the expenses incurred
in registering the securities covered by the prospectus, including legal and accounting fees.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Our common stock is quoted on
OTCQX Market under the symbol &#8220;IQST.&#8221; The last reported sale price of our common stock on February 9, 2024, was $0.261 per
share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">You should read this prospectus,
together with additional information described under the headings &#8220;Information Incorporated by Reference&#8221; and &#8220;Where
You Can Find More Information,&#8221; carefully before you invest in any of our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in"><b>Investing in our securities
involves risks. See the section titled &#8220;Risk Factors&#8221; beginning on page 6  of this prospectus.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in"><b>Neither the Securities and
Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus
is truthful or complete. Any representation to the contrary is a criminal offense.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The date of this prospectus is February 13, 2024</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>
<p style="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="border-top: Black 1pt solid; width: 100%">&#160;</td></tr>
</table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 8pt"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="toc"></span>TABLE OF CONTENTS</b></p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top; width: 97%"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INFORMATION CONTAINED IN THIS PROSPECTUS</b></span></a></td>
    <td style="vertical-align: bottom; width: 3%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>WHERE YOU CAN FIND MORE INFORMATION</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF THE OFFERING</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RISK FACTORS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_007">MANAGEMENT</a></b></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_008"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXECUTIVE COMPENSATION</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_009"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PRINCIPAL STOCKHOLDERS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DESCRIPTION OF CAPITAL STOCK</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_012"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PRIVATE
    PLACEMENT OF NOTE AND OPTION</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_013"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USE OF PROCEEDS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SELLING SHAREHOLDER</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_015"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PLAN OF DISTRIBUTION</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_016"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LEGAL MATTERS</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#a_017">EXPERTS</a></b></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_018"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MATERIAL CHANGES</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: rgb(230,234,236)">
    <td style="vertical-align: top"><a href="#a_019"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</b></span></a></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td></tr>
  </table>

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<p style="margin-top: 0; margin-bottom: 0"></p>

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    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_001"></span>INFORMATION CONTAINED IN THIS PROSPECTUS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We incorporate by reference important
information into this prospectus. You may obtain the information incorporated by reference without charge by following the instructions
under &#8220;Where You Can Find More Information.&#8221; You should carefully read this prospectus as well as additional information described
under &#8220;Incorporation of Certain Information by Reference,&#8221; before deciding to invest in our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Unless the context otherwise requires,
&#8220;iQSTEL,&#8221; &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to iQSTEL Inc., and M2B Funding
Corp and ADI Funding LLC refer to the selling shareholders identified in the &#8220;Selling Shareholders&#8221; section of this prospectus
and its respective permitted transferees, pledgees, assignees, distributees, donees or successors or others who later hold any of the
selling shareholder&#8217;s interests in any of the securities. References to &#8220;securities&#8221; include any security that the selling
shareholders might offer under this prospectus or any prospectus supplement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We have filed or incorporated
by reference exhibits to the registration statement of which this prospectus forms a part. You should read the exhibits carefully for
provisions that may be important to you.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in"><b>We have not authorized any
dealer, salesperson or other person to give any information or to make any representation other than those contained or incorporated by
reference in this prospectus. You must not rely upon any information or representation not contained or incorporated by reference in this
prospectus. This prospectus does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the
registered securities to which it relates, nor does this prospectus constitute an offer to sell or the solicitation of an offer to buy
securities in any jurisdiction to any person to whom it is unlawful to make such offer or solicitation in such jurisdiction. You should
not assume that the information contained in this prospectus is accurate on any date subsequent to the date set forth on its front cover
or that any information we have incorporated by reference is correct on any date subsequent to the date of the document incorporated by
reference, even though this prospectus is delivered or securities are sold on a later date. Our business, financial condition, results
of operations and prospects may have changed since those dates.</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_002"></span>WHERE YOU CAN FIND MORE INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We have filed with the SEC a registration
statement on Form S-1 under the Securities Act for the securities being offered by this prospectus. This prospectus, which is part of
the registration statement, does not contain all of the information included in the registration statement and the exhibits. For further
information about us and the securities offered by this prospectus, you should refer to the registration statement and its exhibits. References
in this prospectus to any of our contracts or other documents are not necessarily complete, and you should refer to the exhibits attached
to the registration statement for copies of the actual contract or document. SEC filings are also available to the public at the SEC&#8217;s
website at&#160;<i>www.sec.gov</i>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We are subject to the reporting
and information requirements of the Exchange Act and, as a result, we file periodic and current reports, proxy statements and other information
with the SEC. We make our periodic reports and other information filed with or furnished to the SEC, available, free of charge, through
our website as soon as reasonably practicable after those reports and other information are filed with or furnished to the SEC. Additionally,
these periodic reports, proxy statements and other information are available for inspection and copying at the public reference room and
website of the SEC referred to above.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_003"></span>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The SEC allows us to &#8220;incorporate
by reference&#8221; information from other documents that we file with it, which means that we can disclose important information to you
by referring you to those documents. The information incorporated by reference is considered to be part of this prospectus. Information
in this prospectus supersedes information incorporated by reference that we filed with the SEC prior to the date of this prospectus. We
incorporate by reference into this prospectus and the registration statement of which this prospectus is a part the information or documents
listed below that we have filed with the SEC (other than any filing or portion thereof that is furnished, rather than filed, under applicable
SEC rules):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Annual Report on&#160;Form 10-K&#160;for the year ended December 31, 2022, filed with the SEC on April 14, 2023;</span></td>
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  <tr style="vertical-align: top">
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10-Q&#160;for the periods ended&#160;March 31, 2023, &#160;June 30, 2023, and September 30, 2023, filed with the SEC on May 15, 2023,
August 14, 2023, and November 14, 2023, respectively;</span></span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Current Reports on
    Form 8-K (or Form 8-K/A) filed with the SEC on February 13, 2024, February 8, 2024, February 5, 2024, January 25, 2024, January 2,
    2024, June 13, 2023, March 21, 2023, February 6, 2023, December 14, 2022, November 18, 2022, November 2, 2022, October 6, 2022,
    October 5, 2022, May 10, 2022, and April 26, 2022, </span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the description of our common stock contained in our Registration Statement on&#160;Form 8-A&#160;(File No. 000-55984), filed with the SEC pursuant to Section 12(g) of the Exchange Act on September 5, 2018, as may be amended, including any further amendment or report filed hereafter for the purpose of updating such description.</span></td>
    <td>&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Additionally, all documents filed
by us with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after (i) the date of the initial registration statement
and prior to effectiveness of the registration statement, and (ii) the date of this prospectus and before the termination or completion
of any offering hereunder, shall be deemed to be incorporated by reference into this prospectus from the respective dates of filing of
such documents, except that we do not incorporate any document or portion of a document that is &#8220;furnished&#8221; to the SEC, but
not deemed &#8220;filed.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Upon written or oral request made
to us at the address or telephone number below, we will, at no cost to the requester, provide to each person, including any beneficial
owner, to whom this prospectus is delivered, a copy of any or all of the information that has been incorporated by reference in this prospectus
(other than an exhibit to a filing, unless that exhibit is specifically incorporated by reference into that filing), but not delivered
with this prospectus. You may also access this information on our website at www.iqstel.com and the URL where incorporated reports and
other reports may be accessed is&#160;<span style="text-decoration: underline">http://iqstel.com/investors</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">300 Aragon Avenue, Suite 375</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Coral Gables, FL 33134</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Phone: (954) 951-8191</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Except as expressly provided above,
no other information, including none of the information on our website, is incorporated by reference into this prospectus or any supplement
to this prospectus. You should not consider any information on, or that can be accessed through, our website as part of this prospectus
or any supplement to this prospectus (other than those filings with the SEC that we specifically incorporate by reference into this prospectus
or any supplement to this prospectus).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Any statement contained in a document
incorporated or deemed to be incorporated by reference in this prospectus will be deemed modified, superseded or replaced for purposes
of this prospectus to the extent that a statement contained in this prospectus modifies, supersedes or replaces such statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_004"></span>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">This prospectus contains forward-looking
statements. All statements other than statements of historical facts contained in this prospectus, including statements regarding our
future results of operations and financial position, business strategy, prospective products, product approvals, timing and likelihood
of success, plans and objectives of management for future operations, and future results of current and anticipated products are forward-looking
statements. These statements involve known and unknown risks, uncertainties and other important factors that may cause our actual results,
performance or achievements to be materially different from any future results, performance or achievements expressed or implied by the
forward-looking statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">In some cases, you can identify
forward-looking statements by terms such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221; &#8220;expect,&#8221; &#8220;plan,&#8221;
&#8220;anticipate,&#8221; &#8220;could,&#8221; &#8220;intend,&#8221; &#8220;target,&#8221; &#8220;project,&#8221; &#8220;contemplates,&#8221;
&#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;predicts,&#8221; &#8220;potential&#8221; or &#8220;continue&#8221; or the negative
of these terms or other similar expressions. The forward-looking statements in this prospectus are only predictions. We have based these
forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe
may affect our business, financial condition and results of operations. These forward-looking statements speak only as of the date of
this prospectus and are subject to a number of risks, uncertainties and assumptions. Because forward-looking statements are inherently
subject to risks and uncertainties, some of which cannot be predicted or quantified and some of which are beyond our control, you should
not rely on these forward-looking statements as predictions of future events. The events and circumstances reflected in our forward-looking
statements may not be achieved or occur and actual results could differ materially from those projected in the forward-looking statements.
Moreover, we operate in an evolving environment. New risk factors and uncertainties may emerge from time to time, and it is not possible
for us to predict all risk factors and uncertainties. Except as required by applicable law, we do not plan to publicly update or revise
any forward-looking statements contained herein, whether as a result of any new information, future events, changed circumstances or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">This prospectus also contains
estimates and other statistical data made by independent parties and by us relating to market size and growth and other data about our
industry. This data involves a number of assumptions and limitations, and you are cautioned not to give undue weight to such estimates.
In addition, projections, assumptions and estimates of our future performance and the future performance of the markets in which we operate
are necessarily subject to a high degree of uncertainty and risk.&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_005"></span>SUMMARY OF THE OFFERING</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 8pt 25pt 0; text-align: justify; text-indent: 0.5in"><i></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 8pt 25pt 0; text-align: justify; text-indent: 0.5in"><i>This summary highlights
information contained elsewhere in this prospectus. This summary does not contain all of the information that you should consider before
deciding to invest in our securities. You should read this entire prospectus carefully, including the &#8220;Risk Factors&#8221; section
in this prospectus and under similar captions in the documents incorporated by reference into this prospectus. </i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 12pt 25pt 0; text-align: justify"><b>Business Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-indent: 0.5in; background-color: white">iQSTEL Inc. (www.iqstel.com)
is a technology company with a presence in 19 countries and 70 employees that is offering leading-edge services through its business divisions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our Telecom
Division, which represents the majority of current operations and which also represents the source for all of our revenues for the financial
periods presented, offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and
international fiber-optic connectivity through its subsidiaries: Etelix (www.etelix.com), SwissLink Carrier (www.swisslink-carrier.com),
Smartbiz Telecom (www.smartbiztel.com), Whisl Telecom (www.whisl.com), IoT Labs (www.iotlabs.mx), and QGlobal SMS (www.qglobalsms.com).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our developing
Fintech Business Line (www.globalmoneyone.com) (www.maxmo.vip) offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account
(No SSN Needed), Mobile App/Wallet (Remittances, Mobile Top Up). Our Fintech subsidiary, Global Money One, is to provide immigrants access
to reliable financial services that makes it easier to manage their money and stay connected with their families back home.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our developing
BlockChain Platform Business Line (www.itsbchain.com) offers our proprietary Mobile Number Portability Application (MNPA) to serve the
in-country portability needs through its subsidiary, itsBchain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our developing
Electric Vehicle (EV) Business Line (www.evoss.net) offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our Artificial
Intelligence (AI)-Enhanced Metaverse Division (information and content) is currently developing a groundbreaking white-label solution
designed specifically for corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content
services, creating a comprehensive virtual experience that can be accessed through the Web or our proprietary mobile apps. The features
include up to four simultaneous video screens for versatile content presentation, various virtual halls such as the main hall, home hall,
auditorium, exhibition space, shopping center, and meeting rooms. Stands for mobile application downloads, clickable gates for immediate
purchasing, and direct communication tools are seamlessly integrated to foster collaboration, engagement, and interactivity. It goes beyond
traditional virtual spaces by utilizing cutting-edge AI technology. This ensures video conferencing and real-time communication with other
users within the Metaverse, offering our customers a collective and fully immersive experience that caters to diverse needs such as content
acquisition, entertainment, and shared virtual experiences. It is a future-ready platform that encourages creativity, connectivity, and
collaboration like never before.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0 25pt 8pt; text-align: justify; text-indent: 0.5in; background-color: white">The
information contained on our websites is not incorporated by reference into this prospectus and should not be considered part of this
or any other report filed with the SEC.</p>

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<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0 25pt 8pt; text-align: justify; background-color: white"><b>Going Concern
Considerations</b></p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; text-indent: 0.5in; background-color: white">Our
consolidated financial statements incorporated into this prospectus have been prepared assuming that we will continue as a going concern,
which contemplates the realization of assets and liquidation of liabilities in the normal course of business. We have suffered recurring
losses from operations with an accumulated deficit of $25,960,018 as of September 30, 2023, and do not have an established source of revenues
sufficient to cover our operating costs. These conditions raise substantial doubt about our ability to continue as a going concern. The
consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.</p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; text-indent: 0.5in; background-color: white">Our
ability to continue as a going concern is dependent upon raising capital from financing transactions, increasing revenue, and keeping
operating expenses below our revenue levels in order to achieve positive cash flows, none of which can be assured.</p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; text-indent: 0.5in; background-color: white">During
the next year, our foreseeable cash requirements will relate to continual development of the operations of our business, maintaining our
good standing in the industry and continuing our marketing efforts. We may experience a cash shortfall and be required to raise additional
capital.</p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; text-indent: 0.5in; background-color: white">Historically,
we have relied upon funds from our stockholders in the sale of our securities and from third-party loans. Management may raise additional
capital through future public or private offerings of our stock or through loans from investors, although there can be no assurance that
we will be able to obtain such financing. Our failure to do so could have a material and adverse effect upon our operations and our stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify"><b>The Offering</b></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 25pt">&#160;</td>
    <td style="width: 15%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock offered by the selling shareholder</span></td>
    <td style="width: 2%; text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to up to an aggregate of 32,222,222 shares of our common stock, including 2,020,202 shares of common stock, 20,202,020 shares of common stock issuable upon conversion of the Note, and 10,000,000 shares of common stock issuable upon exercise of the Option.</span></td>
    <td style="width: 25pt">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of Proceeds</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not receive any of the proceeds from the sale of the shares of common stock or conversion of Note by the selling shareholders pursuant to this prospectus. We will receive cash from the sale of the Option, if exercised, which we intend to use as working capital.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering Price</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The selling shareholders may sell all or a portion of their shares through public or private transactions at prevailing market prices or privately negotiated prices.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td colspan="3" style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An investment in our securities involves a high degree of risk. See the section entitled &#8220;Risk Factors&#8221; of this prospectus and the similarly titled sections in the documents incorporated by reference into this prospectus.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">OTCQX symbol</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IQST</span></td>
    <td>&#160;</td></tr>
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<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in; margin-right: 0pt; margin-left: 0pt; background-color: white">&#160;&#160;&#160;</p>


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<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_006"></span>RISK FACTORS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><i></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><i>Investing
in our common stock involves a high degree of risk. You should carefully consider the following risk factors and all other information
contained in this prospectus before purchasing our common stock. If any of the following risks actually occur, we may be unable to conduct
our business as currently planned and our financial condition and results of operations could be seriously harmed. In addition, the trading
price of our common stock could decline due to the occurrence of any of these risks, and you may lose all or part of your investment.
The risks and uncertainties discussed below are not the only ones we face. Our business, results of operations, financial condition or
prospects could also be harmed by risks and uncertainties not currently known to us or that we currently do not believe are material.
In assessing the risks and uncertainties described below, you should also consider carefully the other information contained in this prospectus
before making a decision to invest in our common stock.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Risk Factors Related to
the Financial Condition of the Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Because our auditor
has issued a going concern opinion regarding our company, there is an increased risk associated with an investment in our company.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
continually operated at a loss with an accumulated deficit of $25,960,018 as of September 30, 2023. We have not attained profitable operations
and are dependent upon obtaining financing or generating revenue from operations to continue operations for the next twelve months. Our
future is dependent upon our ability to obtain financing or upon future profitable operations. We reserve the right to seek additional
funds through private placements of our common stock and/or through debt financing. Our ability to raise additional financing is unknown.
We do not have any formal commitments or arrangements for the advancement or loan of funds. For these reasons, our auditors stated in
their report that they have substantial doubt we will be able to continue as a going concern. As a result, there is an increased risk
that you could lose the entire amount of your investment in our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Because we have a limited
operating history, you may not be able to accurately evaluate our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
had limited operations to date. Therefore, we have a limited operating history upon which to evaluate the merits of investing in our company.
Potential investors should be aware of the difficulties normally encountered by new companies and the high rate of failure of such enterprises.
The likelihood of success must be considered in light of the problems, expenses, difficulties, complications and delays encountered in
connection with the operations that we plan to undertake. These potential problems include, but are not limited to, unanticipated problems
relating to the ability to generate sufficient cash flow to operate our business and additional costs and expenses that may exceed current
estimates. We expect to continue to incur significant losses into the foreseeable future. We recognize that if the effectiveness of our
business plan is not forthcoming, we will not be able to continue business operations. There is no history upon which to base any assumption
as to the likelihood that we will prove successful, and it is doubtful that we will generate any operating revenues or ever achieve profitable
operations. If we are unsuccessful in addressing these risks, our business will most likely fail.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="font-size: 10pt"><b><i>We
are dependent on outside financing for the continuation of our operations.</i></b></span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Because
we have generated limited revenues and currently operate at a loss, we are completely dependent on the continued availability of financing
in order to continue our business operations. There can be no assurance that financing sufficient to enable us to continue our operations
will be available to us in the future.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will need additional funds to complete further development of our business plan to achieve a sustainable level where ongoing operations
can be funded out of revenues. We anticipate that we must raise for the next 12 months: $1,750,000 for acquisitions to fully implement
our business plan to its fullest potential and achieve our growth plans. There is no assurance that any additional financing will be
available or if available, on terms that will be acceptable to us.</span></p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our failure
to obtain future financing or to produce levels of revenue to meet our financial needs could result in our inability to continue as a
going concern, and, as a result, our investors could lose their entire investment.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"></p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We may be unable to
achieve some, all or any of the benefits that we expect to achieve from our plan to expand our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">In the
future we may require additional financing for capital requirements and growth initiatives. Accordingly, we will depend on our ability
to generate cash flows from operations and to borrow funds and issue securities in the capital markets to maintain and expand our business.
We may need to incur debt on terms and at interest rates that may not be as favorable. If additional financing is not available when required
or is not available on acceptable terms, we may be unable to operate our business as planned or at all, fund our expansion, successfully
promote our business, develop or enhance our products and services, take advantage of business opportunities or respond to competitive
pressures, any of which could have a material adverse effect on our business, financial condition and results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>As a growing company,
we have yet to achieve a profit and may not achieve a profit in the near future, if at all.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
revenues but we are not profitable and may not be in the near future, if at all. Further, many of our competitors have a significantly
larger industry presence and revenue stream but have yet to achieve profitability. Our ability to continue as a going concern is dependent
upon raising capital from financing transactions, increasing revenue and keeping operating expenses below our revenue levels in order
to achieve positive cash flows, none of which can be assured.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Risk Factors Related to
the Business of the Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our telecommunications
line of business is highly sensitive to declining prices, which may adversely affect our revenues and margins.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The telecommunications
industry is characterized by intense price competition, which has resulted in declines in both our average per-minute price realizations
and our average per-minute termination costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">A reduction
of our prices to compete with any other offers in the market will not always guarantee and increase in the traffic, which may result in
a reduction of revenue. If these trends in pricing continue or accelerate, it could have a material adverse effect on the revenues generated
by our telecommunications businesses and/or our gross margins.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The continued
growth of Over-The-Top calling and messaging services, such as WhatsApp, Skype and Viber has adversely affected the use of traditional
phone communications. We expect this IP-based services which offer voice communications for free to continue to increase, which may result
in increased substitution on our service offerings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our products face intense
competitive challenges, including rapid technological changes, and pricing pressure from competitors, which could adversely affect our
business.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">All of
our product lines are subject to significant competition from existing and future competitors, market conditions and technological change,
or a combination of them, and our sales revenues and gross margins may suffer protracted and serious declines with the result that we
would likely incur protracted losses. Further, the barriers to entry in several of our lines of business are not so significant that we
may be facing competition from others who see significant opportunities to enter the market and undercut our prices with products that
possess superior technological attributes at prices that offer our customers a better value. In this instance, we could incur protracted
and significant losses and persons who acquire our common stock would suffer losses thereby.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">From
time to time, we may need to reduce our prices in response to competitive and customer pressures and to maintain our market share. Competition
and customer pressures may also restrict our ability to increase prices in response to commodity and other input cost increases. Our results
of operations will suffer if profit margins decrease, as a result of a reduction in prices, increased input costs or other factors, and
if we are unable to increase sales volumes to offset those profit margin decreases. We may also need to increase spending on marketing,
advertising and new product innovation to protect existing market share or increase market share. The success of our investments is subject
to risks, including uncertainties about trade and consumer acceptance. As a result, our increased expenditures may not maintain or enhance
market share and could result in lower profitability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our operating results
may fluctuate, which could have a negative impact on our ability to grow our client base, establish sustainable revenues and succeed overall.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our
results of operations may fluctuate as a result of a number of factors, some of which are beyond our control including <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">but
not limited to:</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general economic
    conditions in the geographies and industries where we sell our services and conduct operations; legislative policies where we sell
    our services and conduct operations;</span></td>
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<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td></tr>
<tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the budgetary
    constraints of our customers; seasonality;</span></td>
    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the success
    of our strategic growth initiatives;</span></td>
    <td>&#160;</td></tr>

<tr style="vertical-align: top">
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    <td>&#160;</td>
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    <td>&#160;</td></tr>
<tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">costs associated
    with the launching or integration of new or acquired businesses;</span></td>
    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timing of new
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
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    <td>&#160;</td>
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<tr style="vertical-align: top">
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the mix, by
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
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<tr style="vertical-align: top">
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    interest rates or tax rates;</span></td>
    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
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<tr style="vertical-align: top">
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
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    <td>&#160;</td>
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    <td>&#160;</td></tr>
<tr style="vertical-align: top">
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
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    <td>&#160;</td>
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<tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of these factors, we may not succeed in our business, and we could go out of business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white"><b><i>The termination of
our carrier agreements or our inability to enter into new carrier agreements in the future could materially and adversely affect our ability
to compete, which could reduce our revenues and profits.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We rely
upon our carrier agreements in order to provide our telecommunications services to our customers. These carrier agreements are in most
cases for finite terms and, therefore, there can be no guarantee that these agreements will be renewed at all or on favorable terms to
us. Our ability to compete would be adversely affected if our carrier agreements were terminated or we were unable to enter into carrier
agreements in the future to provide our telecommunications services to our customers, which could result in a reduction of our revenues
and profits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white"><span style="font-size: 10pt"><b><i>Our
customers, could experience financial difficulties, which could adversely affect our revenues and profitability if we experience difficulties
in collecting our receivables.</i></b></span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 12pt Aptos; margin: 0 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a provider of international long-distance services, we depend upon sales of transmission and termination of traffic to other long distance
providers and the collection of receivables from these customers. The wholesale telecommunications market continues to feature many smaller,
less financially stable companies. If weakness in the telecommunications industry or the global economy reduces our ability to collect
our accounts receivable from our major customers our profitability may be substantially reduced. While our most significant customers,
from a revenue perspective, vary from quarter to quarter, our eleven largest customers (3% of our total customer base) collectively accounted
for 87.8% of total consolidated revenues by the nine months ended September 30, 2023</span><span style="font-size: 8pt">&#160;&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
This concentration of revenues increases our exposure to non-payment by our larger customers, and we may experience significant write-offs
if any of our large customers fail to pay their outstanding balances, which could adversely affect our revenues and profitability.</span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>We may fail to successfully
integrate our acquisitions or otherwise be unable to benefit from pursuing acquisitions.</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We believe
there are meaningful opportunities to grow through acquisitions and joint ventures across all product and service categories and we expect
to continue a strategy of selectively identifying and acquiring businesses with complementary products and services. We may be unable
to identify, negotiate, and complete suitable acquisition opportunities on reasonable terms. There can be no assurance that any business
acquired by us will be successfully integrated with our operations or prove to be profitable to us. We may incur future liabilities related
to acquisitions. Should any of the following problems, or others, occur as a result of our acquisition strategy, the impact could be material:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties
    integrating personnel from acquired entities and other corporate cultures into our business;</span></td></tr>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties
    integrating information systems;</span></td></tr>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the potential
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the assumption
    of liabilities and exposure to undisclosed or unknown liabilities of acquired companies; or</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the diversion
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Natural disasters,
terrorist acts, acts of war, cyber-attacks or other breaches of network or information technology security may cause equipment failures
or disrupt our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our inability
to operate our telecommunications networks because of such events, even for a limited period of time, may result in loss of revenue, significant
expenses, which could have a material adverse effect on our results of operations and financial condition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We could
be harmed by network disruptions, security breaches, or other significant disruptions or failures of our IT infrastructure and related
systems. To be successful, we need to continue to have available a high capacity, reliable and secure network for our and our customers&#8217;
use. As any other company, we face the risk of a security breach, whether through cyber-attacks, malware, computer viruses, sabotage,
or other significant disruption of our IT infrastructure and related systems. There is a risk of a security breach or disruption of the
systems we operate, including possible unauthorized access to our proprietary or classified information. We are also subject to breaches
of our network resulting in unauthorized utilization of our services, which subject us to the costs of providing those services, which
are likely not recoverable. The secure maintenance and transmission of our information is a critical element of our operations. Our information
technology and other systems that maintain and transmit customer information may be compromised by a malicious third-party penetration
of our network security, or impacted by advertent or inadvertent actions or inactions by our employees, or those of a third party service
provider or business partner. As a result, our or our customers&#8217; information may be lost, disclosed, accessed or taken without the
customers&#8217; consent, or our services may be used without payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Although
we make significant efforts to maintain the security and integrity of these types of information and systems, there can be no assurance
that our security efforts and measures will be effective or that attempted security breaches or disruptions would not be successful or
damaging, especially in light of the growing sophistication of cyber-attacks and intrusions. We may be unable to anticipate all potential
types of attacks or intrusions or to implement adequate security barriers or other preventative measures. Certain business units have
been the subject of attempted and successful cyber-attacks in the past. We have researched the situation and do not believe any material
internal, or customer information has been compromised.</p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We operate a global
business that exposes us to currency, economic and regulatory.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our revenue
comes primarily from sales outside the U.S. and our growth strategy is largely focused on emerging markets. Our success delivering solutions
and competing in international markets is subject to our ability to manage various risks and difficulties, including, but not limited
to:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability
    to effectively staff, provide technical support and manage operations in multiple countries; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations
    in currency exchange rates; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timely collecting
    of accounts receivable from customers located outside of the U.S;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">trade restrictions,
    political instability, disruptions in financial markets, and deterioration of economic conditions; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with the U.S. Foreign Corrupt Practices Act, and other anti-bribery laws and regulations; &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variations
    and changes in laws applicable to our operations in different jurisdictions, including enforceability of intellectual property and
    contract rights; and &#160;</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with export regulations, tariffs and other regulatory barriers. &#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>If we are unable to
successfully manage growth, our operations could be adversely affected.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our progress
is expected to require the full utilization of our management, financial and other resources, which to date has occurred with limited
working capital. Our ability to manage growth effectively will depend on our ability to improve and expand operations, including our financial
and management information systems, and to recruit, train and manage sales personnel. There can be no absolute assurance that management
will be able to manage growth effectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">If we
do not properly manage the growth of our business, we may experience significant strains on our management and operations and disruptions
in our business. Various risks arise when companies and industries grow quickly. If our business or industry grows too quickly, our ability
to meet customer demand in a timely and efficient manner could be challenged. We may also experience development delays as we seek to
meet increased demand for our products. Our failure to properly manage the growth that we or our industry might experience could negatively
impact our ability to execute on our operating plan and, accordingly, could have an adverse impact on our business, our cash flow and
results of operations, and our reputation with our current or potential customers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Risks Related to Legal
Uncertainty</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We may be subject to
securities litigation, which is expensive and could divert management attention.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">In the
past companies that have experienced volatility in the market price of their stock have been subject to securities class action litigation.
We may be the target of this type of litigation in the future. Litigation of this type could result in substantial costs and diversion
of management&#8217;s attention and resources, which could seriously hurt our business. Any adverse determination in litigation could
also subject us to significant liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We may be subject to
tax and regulatory audits which could subject us to liabilities.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We are
subject to tax and regulatory audits which could result in the imposition of liabilities that may or may not have been reserved. We are
subject to audits by taxing and regulatory authorities with respect to certain of our income and operations. These audits can cover periods
for several years prior to the date the audit is undertaken and could result in the imposition of liabilities, interest and penalties
if our positions are not accepted by the auditing entity.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our global operations
subject us to many different and complex laws and rules, and we may face difficulty in compliance.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Due to
our global operations, we are subject to many laws governing international relations (including but not limited to the Foreign Corrupt
Practices Act, the U.S. Export Administration Act the EU General Data Protection Regulation, and the U.K. Modern Anti-Slavery Act); which
prohibit improper payments to government officials and restrict where and how we can do business, what information or products we can
supply to certain countries, what personal information we can transfer, and what information we can provide to a non-U.S. government.
Although we have procedures and policies in place that should mitigate the risk of violations of these laws, there is no guarantee that
they will be sufficiently effective. If, and when we acquire new businesses, we may not be able to ensure that the pre-existing controls
and procedures meant to prevent violations of the rules and laws were effective, and we may not be able to implement effective controls
and procedures to prevent violations quickly enough when integrating newly acquired businesses. Acquisitions of new businesses in new
non-U.S. jurisdictions may also subject us to new regulations and laws, and we may face difficulties ensuring compliance with these new
requirements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Changes in regulations
or user concerns regarding privacy and protection of user data, or any failure to comply with such laws, could adversely affect our business.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Federal,
state, and international laws and regulations govern the collection, use, retention, disclosure, sharing and security of data that we
receive from and about our users. The use of consumer data by online service providers is a topic of active interest among federal, state,
and international regulatory bodies, and the regulatory environment is unsettled. Many states have passed laws requiring notification
to users where there is a security breach for personal data, such as California&#8217;s Information Practices Act. We face similar risks
in international markets where our products and services are offered. Any failure, or perceived failure, by us to comply with or make
effective modifications to our policies, or to comply with any applicable federal, state, or international privacy, data-retention or
data-protection-related laws, regulations, orders or industry self-regulatory principles could result in proceedings or actions against
us by governmental entities or others, a loss of user confidence, damage to our business and brand, and a loss of users, which could potentially
have an adverse effect on our business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">In addition,
various federal, state and foreign legislative or regulatory bodies may enact new or additional laws and regulations concerning privacy,
data retention, data transfer and data protection issues, including laws or regulations mandating disclosure to domestic or international
law enforcement bodies, which could adversely impact our business, our brand or our reputation with users. For example, some countries
are considering or have enacted laws mandating that user data regarding users in their country be maintained in their country. In addition,
there currently is a data protection regulation applicable to member states of the European Union that includes operational and compliance
requirements that are different than those currently in place and that also includes significant penalties for non-compliance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The interpretation
and application of privacy, data protection, data transfer and data retention laws and regulations are often uncertain and in flux in
the United States and internationally. These laws may be interpreted and applied inconsistently from country to country and inconsistently
with our current policies and practices, complicating long-range business planning decisions. If privacy, data protection, data transfer
or data retention laws are interpreted and applied in a manner that is inconsistent with our current policies and practices, we may be
fined or ordered to change our business practices in a manner that adversely impacts our operating results. Complying with these varying
international requirements could cause us to incur substantial costs or require us to change our business practices in a manner adverse
to our business and operating results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We may be subject to
legal liability associated with providing online services or content.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We host
and provide a wide variety of services and technology products that enable and encourage individuals and businesses to exchange information;
upload or otherwise generate photos, videos, text, and other content; advertise products and services; conduct business; and engage in
various online activities both domestically and internationally. The law relating to the liability of providers of online services and
products for activities of their users is currently unsettled both within the United States and internationally. We may be subject to
domestic or international actions alleging that certain content we have generated or third-party content that we have made available within
our services violates laws in domestic and international jurisdictions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">It is
also possible that if any information provided directly by us contains errors or is otherwise wrongfully provided to users, third parties
could make claims against us. For example, we offer web-based e-mail services, which expose us to potential risks, such as liabilities
or claims, by our users and third parties, resulting from unsolicited e-mail, lost or misdirected messages, illegal or fraudulent use
of e-mail, alleged violations of policies, property interests, or privacy protections, including civil or criminal laws, or interruptions
or delays in e-mail service. We may also face purported consumer class actions or state actions relating to our online services, including
our fee-based services. In addition, our customers, third parties, or government entities may assert claims or actions against us if our
online services or technologies are used to spread or facilitate malicious or harmful code or applications.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Investigating
and defending these types of claims are expensive, even if the claims are without merit or do not ultimately result in liability, and
could subject us to significant monetary liability or cause a change in business practices that could negatively impact our ability to
compete.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Nevada law and certain
anti-takeover provisions of our corporate documents could entrench our management or delay or prevent a third party from</i>&#160;<i>acquiring
us or a change in control even if it would benefit our shareholders.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Certain
provisions of Nevada law may have an anti-takeover effect and may delay or prevent a tender offer or other acquisition transaction that
a shareholder might consider to be in his or her best interest. The summary of the provisions of Nevada law set forth below does not purport
to be complete and is qualified in its entirety by reference to Nevada law.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The issuance
of shares of preferred stock, the issuance of rights to purchase such shares, and the imposition of certain other adverse effects on any
party contemplating a takeover could be used to discourage an unsolicited acquisition proposal. For instance, the issuance of a series
of preferred stock might impede a business combination by including class voting rights that would enable a holder to block such a transaction.
In addition, under certain circumstances, the issuance of preferred stock could adversely affect the voting power of holders of our common
stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Under
Nevada law, a director, in determining what he reasonably believes to be in or not opposed to the best interests of the corporation, does
not need to consider only the interests of the corporation&#8217;s shareholders in any takeover matter but may also, in his discretion,
may consider any of the following:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white; border-collapse: collapse">
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  <tr style="vertical-align: bottom">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of any action upon the communities in or near which the corporation&#8217;s facilities or operations are located; &#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The long-term interests of the corporation and its shareholders, including the possibility that those interests may be best served by the continued independence of the corporation; and &#160;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 81pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Because
our board of directors is not required to make any determination on matters affecting potential takeovers solely based on its judgment
as to the best interests of our shareholders, our board could act in a manner that would discourage an acquisition attempt or other transaction
that some, or a majority, of our shareholders might believe to be in their best interests or in which such shareholders might receive
a premium for their stock over the then market price of such stock. Our board presently does not intend to seek shareholder approval prior
to the issuance of currently authorized stock, unless otherwise required by law or applicable stock exchange rules.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We are no longer an
&#8220;emerging growth company&#8221; and therefore no longer eligible for reduced reporting requirements applicable to emerging growth
companies.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">It has
been twelve years since our first registered sale of common stock in 2012, so we are no longer eligible for the reduced disclosure requirements
applicable to &#8220;emerging growth companies.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Emerging
growth companies may take advantage of exemptions from various reporting requirements that are applicable to other public companies that
are not emerging growth companies, including not being required to comply with the auditor attestation requirements of Section 404 of
the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and
exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden
parachute payments not previously approved.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We are
also a smaller reporting company, and we will remain a smaller reporting company until the fiscal year following the determination that
our voting and non-voting common shares held by non-affiliates is more than $250 million measured on the last business day of our second
fiscal quarter, or our annual revenues are more than $100 million during the most recently completed fiscal year and our voting and non-voting
common shares held by non-affiliates is more than $700 million measured on the last business day of our second fiscal quarter. Similar
to emerging growth companies, smaller reporting companies are able to provide simplified executive compensation disclosure, are exempt
from the auditor attestation requirements of Section 404, and have certain other reduced disclosure obligations, including, among other
things, being required to provide only two years of audited financial statements and not being required to provide selected financial
data, supplemental financial information or risk factors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Since
we are no longer eligible for emerging growth company status, we will be subject to the reporting obligations of a smaller reporting company
and, if we continue grow, we may be subject to increased reporting requirements applicable to accelerated filers, which are more onerous
than those applicable to smaller reporting companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>As a smaller reporting
company and will be exempt from certain disclosure requirements, which could make our Common Stock less attractive to potential investors.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Rule
12b-2 of the Exchange Act defines a &#8220;smaller reporting company&#8221; as an issuer that is not an investment company, an asset-backed
issuer, or a majority-owned subsidiary of a parent that is not a smaller reporting company and that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

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    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">had a public float of less than $250 million as of the last business day of our most recently completed second fiscal quarter, computed by multiplying the aggregate worldwide number of shares of our voting and non-voting common equity held by non-affiliates by the price at which the common equity was last sold, or the average of the bid and asked prices of common equity, in the principal market for the common equity; or</span></td>
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  <tr style="vertical-align: top">
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    <td>&#160;</td>
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  <tr style="vertical-align: top">
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    <td>&#160;</td>
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    <td>&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">As a
smaller reporting company, we will not be required and may not include a Compensation Discussion and Analysis section in our proxy statements;
we will provide only two years of financial statements; and we need not provide the table of selected financial data. We also will have
other &#8220;scaled&#8221; disclosure requirements that are less comprehensive than issuers that are not smaller reporting companies which
could make our Common Stock less attractive to potential investors, which could make it more difficult for our stockholders to sell their
shares.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>If we fail to maintain
an effective system of internal control over financial reporting in the future, we may not be able to accurately report our financial
condition, results of operations or cash flows, which may adversely affect investor confidence in us and, as a result, the value of our
common shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We are
required, under Section 404 of the Sarbanes-Oxley Act, to furnish a report by management on, among other things, the effectiveness of
our internal control over financial reporting. This assessment includes disclosure of any&#160;material weaknesses&#160;identified by
our management in our internal control over financial reporting. A material weakness is a deficiency, or combination of deficiencies,
in internal control over financial reporting that results in more than a reasonable possibility that a material misstatement of annual
or interim financial statements will not be prevented or detected on a timely basis. Section 404 of the Sarbanes-Oxley Act also generally
requires an attestation from our independent registered public accounting firm on the effectiveness of our internal control over financial
reporting. However, for as long as we remain a smaller reporting company, we intend to take advantage of the exemption permitting us not
to comply with the independent registered public accounting firm attestation requirement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our compliance
with Section 404 will require that we incur substantial accounting expense and expend significant management efforts. We may not be able
to complete our evaluation, testing and any required remediation in a timely fashion. During the evaluation and testing process, if we
identify one or more&#160;material weaknesses&#160;in our internal control over financial reporting, we will be unable to assert that
our internal control over financial reporting is effective.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">As of
the date of our last Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, our management identified the following material
weaknesses in our internal control over financial reporting, which are indicative of many small companies with small staff: (i) inadequate
segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial
reporting with respect to the requirements and application of both US GAAP and SEC guidelines.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;We
cannot assure you that there will not be&#160;material weaknesses&#160;or significant deficiencies in our internal control over financial
reporting in the future. Any failure to maintain internal control over financial reporting could severely inhibit our ability to accurately
report our financial condition, results of operations or cash flows. This may expose us, including individual executives, to potential
liability which could significantly affect our business. If we are unable to conclude that our internal control over financial reporting
is effective, or if our independent registered public accounting firm determines we have a material weakness or significant deficiency
in our internal control over financial reporting once that firm begins its audits of internal control over financial reporting, we could
lose investor confidence in the accuracy and completeness of our financial reports, the market price of our common shares could decline,
and we could be subject to sanctions or investigations by FINRA, the SEC, or other regulatory authorities. Failure to remedy any material
weakness in our internal control over financial reporting, or to implement or maintain other effective control systems required of public
companies, could also restrict our future access to the capital markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our disclosure controls
and procedures may not prevent or detect all errors or acts of fraud.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our disclosure
controls and procedures are designed to reasonably assure that information required to be disclosed by us in reports we file or submit
under the Securities Exchange Act of 1934 is accumulated and communicated to management, recorded, processed, summarized and reported
within the time periods specified in the rules and forms of the SEC. We believe that any disclosure controls and procedures or internal
controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives
of the control system are met.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">These
inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple
error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people
or by an unauthorized override of the controls. Accordingly, because of the inherent limitations in our control system, misstatements
or insufficient disclosures due to error or fraud may occur and not be detected.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><b></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><b>&#160;</b><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Deficiencies in disclosure
controls and procedures and internal control over financial reporting could result in a material misstatement in our financial statements.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We could
be adversely affected if there are deficiencies in our disclosure controls and procedures or in our internal controls over financial reporting.
The design and effectiveness of our disclosure controls and procedures and our internal controls over financial reporting may not prevent
all errors, misstatements or misrepresentations. Consistent with other entities in similar stages of development, we have a limited number
of employees currently in the accounting group, limiting our ability to provide for segregation of duties and secondary review. A lack
of resources in the accounting group could lead to material misstatements resulting from undetected errors occurring from an individual
performing primarily all areas of accounting with limited secondary review. Deficiencies in internal controls over financial reporting
which may occur could result in material misstatements of our results of operations, restatements of financial statements, other required
remediations, a decline in the price of our common shares, or otherwise materially adversely affect our business, reputation, results
of operations, financial condition or liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Risks Related to Our Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We have the right to
issue additional common stock and preferred stock without consent of stockholders. This would have the effect of diluting investors&#8217;
ownership and could decrease the value of their investment.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
additional authorized, but unissued shares of our common stock that may be issued by us for any purpose without the consent or vote of
our stockholders that would dilute stockholders&#8217; percentage ownership of our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">In addition,
our certificate of incorporation authorizes the issuance of shares of preferred stock and/or the conversion of existing outstanding preferred
stock into common stock, the rights, preferences, designations and limitations of which may be set by the Board of Directors. Our certificate
of incorporation has authorized issuance of up 300,000,000 shares of common stock and up to 1,200,000 shares of preferred stock in the
discretion of our Board.</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The shares
of authorized but unissued preferred stock may be issued upon Board of Directors approval; no further stockholder action is required.
If issued, the rights, preferences, designations and limitations of such preferred stock would be set by our Board and could operate to
the disadvantage of the outstanding common stock. Such terms could include, among others, preferences as to dividends and distributions
on liquidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Our largest shareholders,
officers and directors and related parties, Leandro Iglesias and Alvaro Cardona, have substantial control over us and our policies as
a result of their holdings in Series A Preferred Stock, and will be able to influence all corporate matters, which might not be in other
shareholders&#8217; interests.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">There
were 10,000 shares of Series A Preferred Stock outstanding as of the date of this prospectus, with Mr. Iglesias holding 7,000 shares and
Mr. Cardona the other 3,000 shares. There were 175,319,832 shares of common stock outstanding as of the date of this prospectus, with
Mr. Iglesias holding 542,932 shares and Mr. Cardona holding 1,121,842 shares, which together accounts for just over 0.9% of our outstanding
common stock. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted
to shareholders at a rate of 51% of the total vote of shareholders, including the election of directors. Our common stock is entitled
to one vote per share on all matters submitted to a vote of the stockholders, including the election of directors. By virtue of their
ownership of Series A Preferred Stock and common stock, they are able to vote at a rate of approximately 51.47% of the total vote of shareholders.
They are therefore able to exercise significant influence over all matters requiring approval by our stockholders, including the election
of directors, the approval of significant corporate transactions, and any change of control of our company. They could prevent transactions,
which would be in the best interests of the other shareholders. Their interests may not necessarily be in the best interests of the shareholders
in general.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We do not expect to
pay dividends in the foreseeable future. Any return on investment may be limited to the value of our common stock.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We do
not anticipate paying cash dividends on our common stock in the foreseeable future. The payment of dividends on our common stock will
depend on earnings, financial condition and other business and economic factors affecting it at such time as the board of directors may
consider relevant. If we do not pay dividends, our common stock may be less valuable because a return on your investment will occur only
if our stock price appreciates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Risks Related to the Offering
and the Market for our Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>If a market for our
common stock does not develop, shareholders may be unable to sell their shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our common
stock is quoted under the symbol &#8220;IQST&#8221; on the OTCQX operated by OTC Markets Group, Inc., an electronic inter-dealer quotation
medium for equity securities. We do not currently have an active trading market. There can be no assurance that an active and liquid trading
market will develop or, if developed, that it will be sustained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our securities
are very thinly traded. Accordingly, it may be difficult to sell shares of our common stock without significantly depressing the value
of the stock. Unless we are successful in developing continued investor interest in our stock, sales of our stock could continue to result
in major fluctuations in the price of the stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>The market price of
our common stock is likely to be highly volatile and could fluctuate widely in price in response to various factors, many of which are
beyond our control.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our stock
price is subject to a number of factors, including:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technological
    innovations or new products and services by us or our competitors;</span></td></tr>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The establishment
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our stock
price may fluctuate widely as a result of any of the above. In addition, the securities markets have from time to time experienced significant
price and volume fluctuations that are unrelated to the operating performance of particular companies. These market fluctuations may also
materially and adversely affect the market price of our common stock.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>Because we are subject
to the &#8220;Penny Stock&#8221; rules, the level of trading activity in our stock may be reduced.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The Securities
and Exchange Commission has adopted regulations which generally define &#8220;penny stock&#8221; to be any listed, trading equity security
that has a market price less than $5.00 per share or an exercise price of less than $5.00 per share, subject to certain exemptions. The
penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized
risk disclosure document that provides information about penny stocks and the risks in the penny stock market. The broker-dealer must
also provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson
in the transaction, and monthly account statements showing the market value of each penny stock held in the customer&#8217;s account.
In addition, the penny stock rules generally require that prior to a transaction in a penny stock, the broker-dealer make a special written
determination that the penny stock is a suitable investment for the purchaser and receive the purchaser&#8217;s written agreement to the
transaction. These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for a
stock that becomes subject to the penny stock rules which may increase the difficulty Purchasers may experience in attempting to liquidate
such securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>We will likely conduct
further offerings of our equity securities in the future, in which case your proportionate interest may become diluted.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We will
likely be required to conduct equity offerings in the future to finance our current projects or to finance subsequent projects that we
decide to undertake. If our common stock shares are issued in return for additional funds, the price per share could be lower than that
paid by our current shareholders. We anticipate continuing to rely on equity sales of our common stock shares in order to fund our business
operations. If we issue additional common stock shares or securities convertible into shares of our common stock, your percentage interest
in us could become diluted.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b><i>If securities or industry
analysts do not publish research or reports about our business, or publish negative reports about our business, our share price and trading
volume could decline.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The trading
market for our common stock will, to some extent, depend on the research and reports that securities or industry analysts publish about
us or our business. We do not have any control over these analysts. If one or more of the analysts who cover us downgrade our shares or
change their opinion of our shares, our share price would likely decline. If one or more of these analysts cease coverage of us or fail
to regularly publish reports on us, we could lose visibility in the financial markets, which could cause our share price or trading volume
to decline.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b><span id="a_007"></span>MANAGEMENT</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The following
information sets forth the names, ages, and positions of our current directors and executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 60%; border-collapse: collapse; margin-right: auto">
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    <td style="width: 30%; text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Leandro Iglesias</span></td>
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    <td style="width: 10%; text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">58</span></td>
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    <td style="width: 1%; text-align: justify; line-height: 105%">&#160;</td>
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    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Alvaro Quintana Cardona</span></td>
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    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">52</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Chief Operating Officer, Chief Financial Officer and Director</span></td></tr>
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    <td style="line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Juan Carlos Lopez Silva</span></td>
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    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">56</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Chief Commercial Officer</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Raul Perez</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">72</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Jose Antonio Barreto</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">65</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Italo Segnini</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">58</span></td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%">&#160;</td>
    <td style="text-align: justify; line-height: 105%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 105%">Director</span></td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Set forth
below is a brief description of the background and business experience of each of our current executive officers and directors.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Leandro Iglesias</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Before
founding Etelix in year 2008, where he has acted as President and CEO, Mr. Iglesias was the International Business Manager at CANTV/Movilnet
(the Venezuelan biggest telecommunications services provider). He held this position between January 2003 and July 2008, while the company
was under the control of Verizon. Previous to his position in Cantv/Movilnet Mr. Iglesias was Executive Vice President and responsible
of the Latin America marketing division of American Internet Communications (August 1998 &#8211; December 2002). Leandro Iglesias has
developed a career for more than 20 years in the telecommunications industry with a particular emphasis in the international long-distance
traffic business, submarine cables, satellite communications and international roaming services. He is Electronic Engineer graduate from
Universidad Simon Bolivar and graduated from the Management Program at IESA Business School. He also holds an MBA from Universidad Nororiental
Gran Mariscal de Ayacucho.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Iglesias does not hold and has not held over the past five years any other directorships in any company
with a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the
Exchange Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We believe
that Mr. Iglesias is qualified to serve on our Board of Directors because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Alvaro Quintana Cardona</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Alvaro
Quintana has developed a career of more than twenty years of experience in the telecommunication industry with particular focus on regulatory
affairs, strategic planning, value added services and international interconnection agreements. Before joining Etelix in year 2013 as
Chief Operation Officer and Chief Financial Officer, Mr. Quintana acted between June 2004 and May 2013 as Interconnection and Value-Added
Services Manager at Digitel (a mobile service provider in Venezuela, formerly a Telecom Italia Mobile subsidiary). He holds a Bachelor
Degree in Business Administration and a Specialist Degree in Economics, both from the Universidad Catolica Andres Bello. He also holds
a Master in Telecommunications from the EOI Business School in Spain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Cardona does not hold and has not held over the past five years any other directorships in any company with
a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the Exchange
Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We believe
that Mr. Quintana is qualified to serve on our Board of Directors because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Juan Carlos Lopez Silva</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Juan
Carlos Lopez Silva is an Engineer graduated from Universidad de Los Andes, with a Master degree in Project Management from the Pontificia
Universidad Javeriana; and MBA from EADA Business School; with more than 20 years of experience in project management, negotiation, business
development and management on international companies. Previous to joining Etelix in August 2011 as Chief Commercial Officer, Juan Carlos
was International Carrier Relations Manager at Colombia Telecomunicaciones S.A. Esp. a subsidiary of Telefonica of Spain, between September
2003 and June 2011.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Aside
from that provided above, Mr. Silva does not hold and has not held over the past five years any other directorships in any company with
a class of securities registered pursuant to Section 12 of the Exchange Act or subject to the requirements of Section 15(d) of the Exchange
Act or any company registered as an investment company under the Investment Company Act of 1940.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Raul A Perez</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">From
December 1, 2014 to present, Mr. Perez serves as CFO of Deerbrook Family Dentistry, PC, Dental Practice in Humble, Texas. From November
1, 2017 to January 31, 2019, he served as Senior Accountant to Principrin School, PC, Day Care in Houston, Texas.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Perez
has been in finance for more than 40 years, starting in 1970 as analyst in treasury and finance departments and progressively assuming
different positions up to corporate treasurer for large corporations. He served for Sudamtex of Venezuela, C.A for 5 years and Polar Brewery
in Caracas, Venezuela for 10 year. Beginning in 2000, he accepted a position as a Director of the Security and Exchange Commission of
Venezuela to have the surveillance of Venezuelan stock market participants. Also, in 2004 he completed the requirements and received his
certification as a Venezuelan Investment Advisor. Later, as an independent contractor for three years, he was selected as the Corporate
Compliance Officer for an especially important stock market broker dealer in Venezuela, Activalores Casa de Bolsa, in which he developed
the Compliance Unit and manuals required by local and international anti money laundering laws. He also taught Advanced Institute of Finance
(IAF) in Caracas being a professor of Corporate Finance and Managerial Accounting for 5 years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Perez
has a Bachelor&#8217;s degree in accounting (1976), and MBA Finance (1982), gave me the overall knowledge of finance and how to plan,
start up, run, and control a business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
selected Mr. Perez to serve as an independent director because of his education, skills and experience in finance and his regulatory history.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Jose Antonio Barreto</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">From
2006 to the present, Mr. Barreto has been Chief Business Development Officer of Xpectra Remote Management / Mexico. There he was in charge
of directing all aspects of account development and sales effort to close specific private and government opportunities and developing
strategic accounts in Mexico and the LATAM region. From 2020 to present, he has been an advisor to our Board of Directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Barreto
has more than 30 years of experience working in telecommunications and technology companies. He has been directly responsible of leading
the business development and operational in several telecommunication and technology companies&#8217; acquisition activity, with the responsibility
of leading the technical, operation and financial analysis. Over the last 14 years, Jose Antonio has been the North and Central American
leader, spanning from Mexico to Panama, in the development of commercial processes in the technology security field, artificial intelligence,
Internet of Things (IoT) platforms, as well as cutting edge technology solutions and software systems.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">He studied
Electronic Engineering at the Universidad Sim&#243;n Bolivar followed by a Master of Science Degree in Electrical and Computer Engineering
at Rice University. He also completed the Master in Telecommunications Management offered by Universidad Simon Bolivar and the Telecom
SudParis Institute.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
selected Mr. Barreto to serve as an independent director because of his education, skills and experience in technology companies.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Italo R. Segnini </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">From
March 2020 to the present, Mr. Segnini has been serving as Global Carrier Partnership Director of Sierra Wireless. From June 2019 to February
2020, he served as an Independent Telecom Consultant. From 2017 to 2019, he served as Director of International Carrier Business for Televisa
Telecom. From 2012 to 2019, he served as Director International Carrier Business for Millicom.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Mr. Segnini
is a long time Telecommunicaction industry professional who has had high level positions at Global Tier Ones for more than 20 years, Telefonica,
Millicon and Televisa, Sierra Wireless to mention a few. Mr. Segnini has extensive executive experience in the Telecom areas like Voice,
A2P, SMS, Data, Roaming, Mobility Services, B2B, MNO, MVNO, IoT, Interconnection, etc., and a solid business performance record spanning
multiple functions including International commercial negotiations, management, sales, business development, sales, regulatory and operations.
Italo R. Segnini holds a Juris Doctor degree from the Andres Bello Catholic University, a Telecommunication Masters Degree from Madrid
Pontificia Comillas University and an MBA from IESA Business School</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white"><b>Term of Office</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Our Directors
are appointed for a one-year term to hold office until the next annual general meeting of our stockholders or until removed from office
in accordance with our bylaws. Our officers are appointed by our board of directors and hold office until removed by the board, subject
to their respective employment agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white"><b>Significant Employees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">We have
no significant employees other than our officers and directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white"><b>Family Relationships</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">There
are no family relationships between or among the directors, executive officers or persons nominated or chosen by us to become directors
or executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white"><b>Involvement in Certain
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">During
the past 10 years, none of our current directors, nominees for directors or current executive officers has been involved in any legal
proceeding identified in Item 401(f) of Regulation S-K, including:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">1. Any petition under
the Federal bankruptcy laws or any state insolvency law filed by or against, or a receiver, fiscal agent or similar officer was appointed
by a court for the business or property of such person, or any partnership in which he or she was a general partner at or within two years
before the time of such filing, or any corporation or business association of which he or she was an executive officer at or within two
years before the time of such filing;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">2. Any conviction
in a criminal proceeding or being named a subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">3. Being subject to
any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or
temporarily enjoining him or her from, or otherwise limiting, the following activities:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">i. Acting as a futures
commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant,
any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment
adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank,
savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">ii. Engaging in any
type of business practice; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">iii. Engaging in any
activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State
securities laws or Federal commodities laws;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">4. Being subject to
any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending
or otherwise limiting for more than 60 days the right of such person to engage in any type of business regulated by the Commodity Futures
Trading Commission, securities, investment, insurance or banking activities, or to be associated with persons engaged in any such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 12pt; text-align: justify; background-color: white">5. Being found by
a court of competent jurisdiction in a civil action or by the SEC to have violated any Federal or State securities law, and the judgment
in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">6. Being found by
a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities
law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed,
suspended or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt 12pt; text-align: justify; background-color: white">7. Being subject
to, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended
or vacated, relating to an alleged violation of:</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="width: 8%">&#160;</td>
  <td style="width: 2%">i.
</td>
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<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
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  <td>Any law or
regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction,
order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition
order; or</td>
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<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 25pt 12pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">8. Being subject to, or a
party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section
3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange
Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members
or persons associated with a member.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Director Independence</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The Board
of Directors reviews the independence of our directors on the basis of standards adopted by the NASDAQ Stock Market (&#8220;NASDAQ&#8221;).
As a part of this review, the Board of Directors considers transactions and relationships between our company, on the one hand, and each
director, members of the director&#8217;s immediate family, and other entities with which the director is affiliated, on the other hand.
The purpose of such a review is to determine which, if any, of such transactions or relationships were inconsistent with a determination
that the director is independent under NASDAQ rules. As a result of this review, the Board of Directors has determined that each of Messrs.
Perez, Barreto and Segnini are &#8220;independent directors&#8221; within the meaning of applicable NASDAQ listing standards.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Committees of the Board</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">On August 25, 2021, the Board
authorized the creation of an&#160;Audit Committee. Raul Perez (chair), Italo Segnini and Jose Antonio Barreto were appointed to serve
on the&#160;Audit Committee.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Each of Messrs Perez, Segnini
and Barreto have been determined by the Board to be independent directors within the meaning of NASDAQ Rule 5605. Mr. Perez was identified
and designated by the Board as an &#8220;audit committee&#160;financial expert,&#8221; as defined by the SEC in Item 407 of Regulation
S-K.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On November
17, 2022, we authorized the creation of a Compensation Committee. The Compensation Committee&#8217;s responsibilities, which are discussed
in detail in its Charter, include the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; border-collapse: collapse">
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    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In consultation with our senior management, establish our general compensation philosophy and oversee the development and implementation of our compensation programs;</span></td>
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    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recommend the base salary, incentive compensation and any other compensation for our Chief Executive Officer to the Board of Directors and review and approve the Chief Executive Officer&#8217;s recommendations for the compensation of all other officers of our company and its subsidiary;</span></td>
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    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Review and approve any severance or termination payments proposed to be made to any current or former officer of our company; and</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
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<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"></p>

<p style="font: 12pt Aptos; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Calibri, Helvetica, Sans-Serif">&#160;</span></p>

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<p style="font: 12pt Aptos; margin: 0; text-align: justify; background-color: white"><span style="font-family: Calibri, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="font-family: Calibri, Helvetica, Sans-Serif"></span></p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Calibri, Helvetica, Sans-Serif"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Committee is comprised of, Raul Perez, Jose Antonio Barreto, and Italo Segnini, with Mr. Segnini serving as Chairperson. Each of Messrs.
Perez, Barreto and Segnini have been determined by the Board to be an independent director within the meaning of NASDAQ Rule 5605.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On June 12, 2023, our Board
of Directors adopted a charter for our newly created Nominating and Governance Committee (the &#8220;Committee&#8221;). The Committee
is responsible for the oversight of our director nominations process, including recommending nominees to the Board of Directors for approval
and for the development and maintenance of our corporate governance policies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our Board of Directors appointed
the following persons to the Committee: Raul Perez, Jose Antonio Barreto and Italo Segnini, with Mr. Barreto serving as Chairperson.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt"><b>Section
16(a) Beneficial Ownership Reporting Compliance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="letter-spacing: -0.1pt">Section
16(a) of the Exchange Act requires our directors and executive officers and persons who beneficially own more than ten percent of a registered
class of the Company&#8217;s equity securities to file with the SEC initial reports of ownership and reports of changes in ownership of
common stock and other equity securities of the Company. Officers, directors and greater than ten percent beneficial stockholders are
required by SEC regulations to furnish us with copies of all Section 16(a) forms they file. To the best of our knowledge based solely
on a review of Forms 3, 4, and 5 (and any amendments thereof) received by us, no persons have failed to file, on a timely basis, the identified
reports required by Section 16(a) of the Exchange Act during fiscal year ended December 31, 2023. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><span style="letter-spacing: -0.1pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Code of Ethics</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On October 31, 2022, our Board
of Directors approved and adopted a Code of Business Conduct and Ethics (the &#8220;Code of Ethics&#8221;). The Code of Ethics is applicable
to all directors, officers and employees of our company, our company&#8217;s subsidiaries and any subsidiaries that may be formed in the
future. The Code of Ethics addresses such individuals&#8217; conduct with respect to, among other things, conflicts of interests; compliance
with applicable laws, rules, and regulations; full, fair, accurate, timely, and understandable disclosure; competition and fair dealing;
corporate opportunities; confidentiality; insider trading; protection and proper use of our assets; fair treatment; and reporting suspected
illegal or unethical behavior.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">A copy of our Code of Ethics
is posted on our website at http://iqstel.com/. We will make any legally required disclosures regarding amendments to, or waivers of,
provisions of our Code of Business Conduct and Ethics on our website. The reference to the iQSTEL website address does not constitute
incorporation by reference of the information contained at or available through our website, and you should not consider it to be part
of this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><span style="letter-spacing: -0.15pt"><b></b></span></p>

<p style="font: 12pt Aptos; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="a_008"></span>EXECUTIVE
COMPENSATION</b></span><span style="font-size: 8pt">&#160;&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in">The table below summarizes all compensation awarded
to, earned by, or paid to our former or current executive officers for the fiscal years ended December 31, 2023 and 2022.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border: black 1pt solid; width: 33%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Name and principal</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Position</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Salary ($)</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 8%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Bonus</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Stock</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Option</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>All Other</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Compensation</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($) (1)(2)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>President, CEO and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2022</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">268,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">204,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">268,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">204,000</p></td></tr>
  <tr style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Alvaro Quintana</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Treasury, Secretary and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2022</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">156,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">144,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">156,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">144,000</p></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Juan Carlos L&#243;pez</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Chief Commercial Officer</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2022</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">60,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">120,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <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">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">60,000</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">120,000</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On May
2, 2019, the Company entered into Employment Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson
of the Company&#8217;s Board of Directors with an annual salary of $168,000 with an annual bonus of 3% of our net income; (ii) Juan Carlos
Lopez Silva as Chief Commercial Officer with an annual salary of $120,000 with an annual bonus of 3% of our net income; and Alvaro Quintana
Cardona as Chief Operating Officer and Chief Financial Officer with an annual salary of $144,000 with an annual bonus of 3% of our net
income. The Employment Agreements have a term of 36 months, are renewable automatically for 24-month periods, unless the Company gives
written notice at least 90 days prior to termination of the initial 36-month term. The Company shall have the right to terminate any of
the employment agreements at any time without prior notice, but in that event, the Company shall pay these persons salaries and other
benefits they are entitled to receive under their respective agreements for three years. The above executive officers agreed to two year
non-compete and non-solicit restrictive covenants with the Company. If any of the executive officers are terminated for cause they shall
forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On November
1, 2020, our board of directors approved amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial
Officer, Alvaro Quintana, and our Chief Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Iglesias extended the term of employment from 36 months to 60 months. The now five year employment
agreement with Mr. Iglesias provides that we will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus
of 250,000 shares of our common stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his
accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common shares, the amount of accrued
salary to be converted into shares must be determined by considering the average price per share of the Company&#8217;s common stock on
the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary
to be converted into shares is the per share conversion price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a
further right to convert any common shares under his control into Series A Preferred shares at any time at a rate of ten (10) common shares
for each Series A Preferred share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Quintana extended the term of employment from 36 months to 60 months. The now five year employment
agreement with Mr. Quintana provides that he is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have
the cash available, the agreement provides that Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly
created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined by considering
the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of
25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion price
for common shares multiplied by ten US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The amended
employment agreement in favor of Mr. Silva extended the term of employment from 36 months to 60 months. Mr. Silva is eligible for quarterly
bonuses of 150,000 shares of our common stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert
his accrued salary/bonus into shares of our common stock at the average price of our common stock during the last 10 days after applying
a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Option Grants</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
not granted any options or stock appreciation rights to our named executive officers or directors since inception. We do not have any
stock option plans.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Compensation of Directors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">All Directors
shall receive reimbursement for reasonable travel expenses incurred to attend Board and committee meetings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Effective
on July 1, 2021 and thereafter, all Directors shall be compensated monthly up to 4,000 shares of common stock cash of $1,000 for their
service as Directors. The Chairman and Secretary of the Board shall receive an additional $2,000 per month in addition to the Director
compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">In lieu
of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's Common Stock equal to the total
cash compensation divided by the average market value of the Company's Common Stock during the last 10 trading days and applying a discount
of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Pension, Retirement or
Similar Benefit Plans</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">There
are no arrangements or plans in which we provide pension, retirement or similar benefits to our directors or executive officers. We have
no material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive
officers, except that stock options may be granted at the discretion of the board of directors or a committee thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Compensation Committee</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We do
not currently have a compensation committee of the board of directors or a committee performing similar functions. The board of directors
as a whole participates in the consideration of executive officer and director compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Indebtedness of Directors,
Senior Officers, Executive Officers and Other Management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">None
of our directors or executive officers or any associate or affiliate of our company during the last two fiscal years is or has been indebted
to our company by way of guarantee, support agreement, letter of credit or other similar agreement or understanding currently outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

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    <!-- Field: /Page -->

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

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

<p style="font: 12pt Aptos; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="a_009"></span>CERTAIN
RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</b></span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Other than described below or
the transactions described under the heading &#8220;Executive Compensation&#8221; (or with respect to which such information is omitted
in accordance with SEC regulations), there have not been, and there is not currently proposed, any transaction or series of similar transactions
to which we were or will be a participant in which the amount involved exceeded or will exceed the lesser of $120,000 or one percent of
the average of our total assets at year-end for the last two completed fiscal years, and in which any director, executive officer, holder
of 5% or more of any class of our capital stock or any member of the immediate family of any of the foregoing persons had or will have
a direct or indirect material interest.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b><i>Due from related parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><span style="background-color: white">As of September
30, 2023 and December 31, 2022, the Company had amounts due from related parties of&#160;$427,194&#160;and&#160;$326,324, respectively.
The loans are unsecured, non-interest bearing and due on demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b><i>Due to related parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><span style="background-color: white">As of September
30, 2023 and December 31, 2022, the Company had amounts due to related parties of&#160;$26,613. The amounts are unsecured, non-interest
bearing and due on demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="a_010"></span>PRINCIPAL
STOCKHOLDERS</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span><span style="font-size: 8pt">&#160;&#160;</span></p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: center"><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; background-color: white">The following table sets forth,
as of February 12, 2024, certain information as to shares of our voting stock owned by (i) each person known by us to beneficially own
more than 5% of our outstanding voting stock, (ii) each of our directors, and (iii) all of our executive officers and directors as a group.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; background-color: white">Unless otherwise indicated
below, to our knowledge, all persons listed below have sole voting and investment power with respect to their shares of voting stock,
except to the extent authority is shared by spouses under applicable law. Unless otherwise indicated below, each entity or person listed
below maintains an address of&#160;<span style="letter-spacing: -0.15pt">300 Aragon Avenue, Suite 375, Coral Gables, FL 33134.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; background-color: white"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; background-color: white">The number of shares beneficially
owned by each stockholder is determined under rules promulgated by the SEC. The information is not necessarily indicative of beneficial
ownership for any other purpose. Under these rules, beneficial ownership includes any shares as to which the individual or entity has
sole or shared voting or investment power and any shares as to which the individual or entity has the right to acquire beneficial ownership
within 60&#160;days through the exercise of any stock option, warrant or other right. The inclusion in the following table of those shares,
however, does not constitute an admission that the named stockholder is a direct or indirect beneficial owner.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 60%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td colspan="7" style="text-align: center; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common Stock</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Beneficial Owner</b></span></td>
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    <td style="line-height: 11.75pt">&#160;</td>
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    <td style="width: 72%; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Iglesias</span></td>
    <td style="width: 1%; line-height: 11.55pt">&#160;</td>
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    <td style="width: 1%; line-height: 11.55pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="line-height: 11.55pt">&#160;</td>
    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,121,842</span></td>
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    <td style="line-height: 11.55pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan Carlos Lopez Silva</span></td>
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    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">925,497</span></td>
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    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.528</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raul Perez</span></td>
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    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="line-height: 11.55pt">&#160;</td>
    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,000</span></td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.005</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,000</span></td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
    <td style="text-align: right; line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.005</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 11.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All Directors and Executive Officers as a Group (6 persons)</span></td>
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    <td style="line-height: 11.55pt">&#160;</td>
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    <td style="line-height: 11.55pt">&#160;</td>
    <td style="line-height: 11.55pt">&#160;</td>
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  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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

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    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 60%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td colspan="7" style="text-align: center; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Series A Preferred Stock(4)</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Beneficial Owner</b></span></td>
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    <td colspan="3" style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of Shares Owned</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(1)</b></p></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Percent of Class</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;(3)</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 72%; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Iglesias</span></td>
    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
    <td style="width: 12%; text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,000</span></td>
    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
    <td style="width: 10%; text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">70.00</span></td>
    <td style="width: 1%; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,000</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30.00</span></td>
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan Carlos Lopez Silva</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raul Perez</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose Antonio Barreto</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italo Segnini</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All Directors and Executive Officers as a Group (6 persons)</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000</span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100.00</span></td>
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 60%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td colspan="5" style="text-align: center; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total Voting Power</b></span></td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Beneficial Owner</b></span></td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; line-height: 11.75pt">&#160;</td>
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    <td style="width: 1%; line-height: 11.75pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="line-height: 11.75pt">&#160;</td>
    <td style="text-align: right; line-height: 11.75pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">(1) Unless otherwise
indicated, each person or entity named in the table has sole voting power and investment power (or shares that power with that person&#8217;s
spouse) with respect to all shares of voting stock listed as owned by that person or entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">(2) Pursuant to Rules
13d-3 and 13d-5 of the Exchange Act, beneficial ownership includes any shares as to which a shareholder has sole or shared voting power
or investment power, and also any shares which the shareholder has the right to acquire within 60 days, including upon exercise of common
shares purchase options or warrants. The percent of class is based on 175,319,832 voting shares as of February 12, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">(3) Pursuant to Rules
13d-3 and 13d-5 of the Exchange Act, beneficial ownership includes any shares as to which a shareholder has sole or shared voting power
or investment power, and also any shares which the shareholder has the right to acquire within 60 days, including upon exercise of common
shares purchase options or warrants. The percent of class is based on 10,000 voting shares as of February 12, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">(4) Under the Certificate
of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any
distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the
holders of our common stock on all matters submitted to shareholders at a rate of 51% of the total vote of shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">(5) There are
175,319,832 total shares of common stock outstanding entitled to one vote per share. Holders of Series A Preferred Stock are
entitled to vote together with the holders of our common stock on all matters submitted to shareholders at a rate of 51% of the
total vote of shareholders, including the election of directors. Our common stock is entitled to one vote per share on all matters
submitted to a vote of the stockholders, including the election of directors. As a result of voting feature of the Series A
Preferred Stock, there are 175,319,832 votes represented by the common stock, which means that there are approximately 182,475,744
votes available to the holders of the 10,000 shares of Series A Preferred Stock for 51% of the total vote. Combining the common
stock and the Series A Preferred Stock, there are a total of 357,795,576 votes that may be cast.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 12pt Aptos; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="a_011"></span>DESCRIPTION
OF CAPITAL STOCK</b></span><span style="font-size: 8pt">&#160;&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our authorized
capital stock consists of 300,000,000 shares of common stock, with a par value of $0.001 per share, and 1,200,000 shares of preferred
stock, with a par value of $0.001 per share. As of the date of this prospectus, there were 175,319,832 shares of our common stock issued
and outstanding, 10,000 shares of Series A Preferred Stock issued and outstanding, 31,080 shares of Series B Preferred Stock issued and
outstanding , 0 shares of Series C Preferred Stock issued and outstanding and 0 shares of our Series D Preferred Stock issued and outstanding.
Our shares of common stock are held by 16 stockholders of record.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our common
stock is entitled to one vote per share on all matters submitted to a vote of the stockholders, including the election of directors. The
holders of our common stock possess all voting power. Generally, all matters to be voted on by stockholders must be approved by a majority
(or, in the case of election of directors, by a plurality) of the votes entitled to be cast by all shares of our common stock that are
present in person or represented by proxy, subject to any voting rights granted to holders of any preferred stock. Holders of our common
stock representing a majority of our capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary
to constitute a quorum at any meeting of our stockholders. A vote by the holders of a majority of our outstanding shares is required to
effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to our Articles of Incorporation. Our Articles
of Incorporation do not provide for cumulative voting in the election of directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our board
of directors may become authorized to authorize preferred shares of stock and to divide the authorized shares of our preferred stock into
one or more series, each of which must be so designated as to distinguish the shares of each series of preferred stock from the shares
of all other series and classes. Our board of directors is authorized, within any limitations prescribed by law and our articles of incorporation,
to fix and determine the designations, rights, qualifications, preferences, limitations and terms of the shares of any series of preferred
stock including, but not limited to, the following:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">1. The number of
shares constituting that series and the distinctive designation of that series, which may be by distinguishing number, letter or title;
&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">2. The dividend
rate on the shares of that series, whether dividends will be cumulative, and if so, from which date(s), and the relative rights of priority,
if any, of payment of dividends on shares of that series; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">3. Whether that
series will have voting rights, in addition to the voting rights provided by law, and, if so, the terms of such voting rights; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">4. Whether that
series will have conversion privileges, and, if so, the terms and conditions of such conversion, including provision for adjustment of
the conversion rate in such events as the Board of Directors determines; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">5. Whether or not
the shares of that series will be redeemable, and, if so, the terms and conditions of such redemption, including the date or date upon
or after which they are redeemable, and the amount per share payable in case of redemption, which amount may vary under different conditions
and at different redemption dates; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">6. Whether that
series will have a sinking fund for the redemption or purchase of shares of that series, and, if so, the terms and amount of such sinking
fund; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">7. The rights of
the shares of that series in the event of voluntary or involuntary liquidation, dissolution or winding up of the corporation, and the
relative rights of priority, if any, of payment of shares of that series; and &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; text-indent: -27pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 45pt; text-align: justify; background-color: white">8. Any other relative
rights, preferences and limitations of that series. &#160;</p>

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

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Series A Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On November
1, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series A Preferred Stock, consisting of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of
Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding
up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock
on all matters submitted to shareholders at a rate of 51% of the total vote of shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Series B Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On November
11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series B Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of
Series B Preferred Stock will receive $81 per share in any distribution upon winding up, dissolution, or liquidation before junior security
holders. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in
kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred
Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting
rights but may convert into common stock after twelve months from the issuance date. Upon conversion, the shares are subject to a one-year
leak-out restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On January
15, 2021, we entered into Conversion Agreements with Leandro Iglesias, our Chief Executive Officer and director, Alvaro Quintana, Chief
Financial Officer and director, and Juan Carlos Lopez, our Chief Commercial Officer, pursuant to which we agreed to convert 21,000,000
shares of common stock from each officer into 21,000 shares of our Series B Preferred Stock, as follows:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
  <tr>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Number of Shares of Common</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Stock Converting Into Series B Preferred Stock</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 26%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of shares of Series B Preferred Stock acquired in conversion</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 26%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of shares of Serie B Preferred Stock received as dividend</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Iglesias</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,200,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,200</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,856</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Cardona</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,300,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,300</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,544</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan Carlos Lopez</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,500,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,500</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,680</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21,000,000</b></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21,000</b></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10,080</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The parties
entered into these Conversion Agreements to, among other things, allow more common stock to be available for future issuances in connection
with note conversions and as a means to lock-up the shares of common stock underlying the Series B Preferred held by our officers from
trading and to establish a leak-out agreement upon any future conversions back to common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Series C Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">On January
7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock
entitled Series C Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of
Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in
any distribution upon winding up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of
Series C Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds
legally available for that purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year leak-out restriction on sales into the market of no
more than 5% previous month&#8217;s stock liquidity.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Series D Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">On November 3, 2023, pursuant
to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series
D Preferred Stock, consisting of up 75,000 shares, par value $0.001. Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders. The holders of shares of Series D Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose. Holders of Series D Preferred Stock do not have voting rights but may convert into common stock at a conversion rate
of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Dividend Policy</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">We have
never declared or paid any cash dividends on our common stock. We currently intend to retain future earnings, if any, to finance the expansion
of our business. As a result, we do not anticipate paying any cash dividends in the foreseeable future.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Nevada Anti-Takeover Laws</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Nevada
Revised Statutes sections 78.378 to 78.379 provide state regulation over the acquisition of a controlling interest in certain Nevada corporations
unless the articles of incorporation or bylaws of the corporation provide that the provisions of these sections do not apply. Our articles
of incorporation and bylaws do not state that these provisions do not apply. The statute creates a number of restrictions on the ability
of a person or entity to acquire control of a Nevada company by setting down certain rules of conduct and voting restrictions in any acquisition
attempt, among other things. The statute is limited to corporations that are organized in the state of Nevada and that have 200 or more
stockholders, at least 100 of whom are stockholders of record and residents of the State of Nevada; and does business in the State of
Nevada directly or through an affiliated corporation. Because of these conditions, the statute currently does not apply to our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Listing of Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Our Common
Stock is currently quoted on the OTCQX under the trading symbol &#8220;IQST.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Transfer Agent and Registrar</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The transfer
agent and registrar of our Common Stock is VStock Transfer, LLC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white"><b>Penny Stock Regulation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The SEC
has adopted regulations which generally define &#8220;penny stock&#8221; to be any equity security that has a market price (as defined)
of less than $5.00 per share or an exercise price of less than $5.00 per share. Such securities are subject to rules that impose additional
sales practice requirements on broker-dealers who sell them. For transactions covered by these rules, the broker-dealer must make a special
suitability determination for the purchaser of such securities and have received the purchaser&#8217;s written consent to the transaction
prior to the purchase. Additionally, for any transaction involving a penny stock, unless exempt, the rules require the delivery, prior
to the transaction, of a disclosure schedule prepared by the SEC relating to the penny stock market. The broker-dealer also must disclose
the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and, if the
broker-dealer is the sole market-maker, the broker-dealer must disclose this fact and the broker-dealer&#8217;s presumed control over
the market. Finally, among other requirements, monthly statements must be sent disclosing recent price information for the penny stock
held in the account and information on the limited market in penny stocks. As the Shares immediately following this Offering will likely
be subject to such penny stock rules, purchasers in this Offering will in all likelihood find it more difficult to sell their Shares in
the secondary market.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center; background-color: white"><b><span id="a_012"></span>PRIVATE
PLACEMENT OF NOTE AND OPTION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">On January 24, 2024, we entered
into a securities purchase agreement (the &#8220;SPA&#8221;) with M2B Funding Corp., a Florida corporation, for it to purchase up to the
principal amount of US $3,888,888.89 in a 12 moth secured convertible promissory notes for an aggregate purchase price of US $3,500,000.00
(the &#8220;Purchase Price&#8221;), which notes are convertible into shares of our common stock with an initial conversion price of $0.11
per share. Each noteholder shall receive shares of common stock (&#8220;Kicker Shares&#8221;) in an amount equal to ten percent of the
principal amount of any Note issued divided by $0.11. The notes are secured by all of our assets under a Security Agreement signed with
the SPA.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The initial tranche will be for
US $2,222,222.22 in face value of notes and Kicker Shares, with an original issue discount of US $222,222.22, and the second tranche will
be for US $1,666,666.67 in face value of Notes and Kicker Shares, with an original issue discount of US $166,666.67. Each one-year note
bears interest at 18% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Provided no default has occurred,
we may prepay the notes at 110% of the outstanding principal amounts plus all other sums due and owing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We have agreed with certain covenants
in connection with the financing, including a prohibition on us entering any variable rate transactions, restrictions on future offerings
or incurring indebtedness, and a most favored nation clause, among other provisions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; text-align: justify">We have also agreed, pursuant
to a Registration Rights Agreement, to register the shares of common stock underlying the notes and the Kicker Shares with the Securities
and Exchange Commission in a registration statement.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-indent: 0.5in; text-align: justify">We have received the initial tranche
under the Note, and we have registered 20,202,020 shares of common stock issuable upon conversion of the Note and 2,020,202 Kicker Shares
in favor of the selling shareholder as required by the Registration Rights Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">On February 12, 2024, we issued
a Common Stock Purchase Option (the &#8220;Option&#8221;) to&#160;ADI Funding LLC (&#8220;ADI Funding&#8221;) for $100,000 that expires
on December 31, 2024, for the right to acquire up to 10,000,000 shares of common stock. The exercise price per share of the common stock
under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding, but not including
the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during the then 10
Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">ADI Funding has the right and
the obligation to exercise, on a &#8220; cash basis&#8221;, not less than (i) 2,000,000 of the shares of common stock underlying the option
not later than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of
the shares by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall
be in an amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis.
ADI Funding&#8217;s obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11
per share on the relevant option exercise date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Exercises are required to be made
in recognition of ADI Funding&#8217;s beneficial ownership limitation of 4.99% of our outstanding common stock, which upon notice may
be increased to 9.99%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">If we issued securities less than
the exercise price option, ADI Funding has a right to also use that lesser price in the exercise of its Option. The Option also contains
rights to any company distributions and consideration in fundamental transactions, subject to the beneficial ownership limitation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_013"></span>USE OF PROCEEDS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We will not receive any of the
proceeds from the sale of the shares of common stock pursuant to this prospectus. We will not receive any proceeds from the conversion
of Note. We will receive cash from the sale of the Option, if exercised, which we intend to use as working capital.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_014"></span>SELLING SHAREHOLDERS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The shares of common stock being
offered by the selling shareholders are those currently held by the selling shareholders and those issuable to the selling shareholders
pursuant to the terms of the Note and Option.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">For purposes of this prospectus,
&#8220;selling shareholders&#8221; mean the shareholders listed below and their permitted transferees, pledgees, assignees, distributees,
donees or successors or others who later hold any of the selling shareholders&#8217; interests in the securities. To the extent required,
we will file a supplement to this prospectus (or a post-effective amendment hereto, if necessary) to name successors to the named selling
shareholder who are able to use this prospectus to resell the common shares registered hereby.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Except for the ownership of the
Note and Option, the selling shareholders have not had any material relationship with us within the past three years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The table below lists the selling
shareholders and other information regarding the beneficial ownership of the shares of common stock by each of the selling shareholders.
The second column lists the number of shares of common stock beneficially owned by the selling shareholders, based on their ownership
of the shares of common stock, the Note and Option, as of the date of this prospectus, assuming full conversion of the Note and full exercise
of the Option held by the selling shareholders on that date, without regard to any limitation on conversion.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">In accordance with the terms of
the Registration Rights Agreement with the holder of the Note and the agreement to register the shares underlying the Option, this prospectus
generally covers the resale of that number of shares of common stock equal to the number of shares of common stock currently held by the
selling shareholders and the number of shares of common stock issuable upon conversion and exercise of the Note and Option, respectively,
until all of the shares may be sold without any restrictions pursuant to Rule 144 of the Securities Act.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The amounts listed in the third
and fourth columns reflect the number of shares being offered by the selling shareholders and the number of shares remaining following
the sale of such shares, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Under the terms of the Note and
Option, the selling shareholders may not convert or be issued shares of common stock to the extent such conversion or issuance would cause
such selling shareholder, together with its affiliates and attribution parties and any group of which it is a member, to beneficially
own a number of shares of common stock which would exceed 4.99% of our then outstanding common stock following such conversion or issuance.
The number of shares in the second and fourth columns do not reflect this limitation. The selling shareholders may sell all, some or none
of their shares in this offering. See &#8220;Plan of Distribution.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Aptos; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
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Number of Shares of Common Stock to be Sold Pursuant to this Prospectus</b></span></td>
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Common Stock to be Owned After Offering (1)</b></span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;&#160;</p><table cellspacing="0" cellpadding="0" style="font: 11pt Aptos; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
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    <td style="width: 1%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td>
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    defined in Rule 13d-3 under the Exchange Act and includes more than the typical form of stock ownership, that is, stock held in a person&#8217;s
    name. The term also includes what is referred to as &#8220;indirect ownership,&#8221; meaning ownership of shares as to which a person
    has or shares investment power. For purposes of this column, a person or group of persons is deemed to have &#8220;beneficial ownership&#8221;
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amounts listed do not give effect to any limitation
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    discussed above).</p></td>
    <td style="width: 25pt">&#160;</td></tr>
  <tr style="vertical-align: top">
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    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Yohan Naraine holds voting and dispositive power over the shares of common stock beneficially owned by ADI Funding LLC. Includes 10,000,000 shares issuable upon exercise of the Option held by the selling stockholder (but without giving effect to the limitation on beneficial ownership contained therein).</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="margin-top: 0; margin-bottom: 0"></p>

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

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    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_015"></span>PLAN OF DISTRIBUTION</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We are registering the shares
of common stock described in this prospectus to permit the resale of these shares of common stock by the selling shareholders from time
to time after the date of this prospectus. We will not receive any of the proceeds from the sale of the shares of common stock or conversion
of the Note by the selling shareholders. We will receive cash from the sale of the Option, if exercised, which we intend to use as working
capital. We will bear all fees and expenses incident to our obligation to register the shares of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Sales of shares of our common
stock by the selling shareholders named in this prospectus may be made from time to time in one or more transactions in the over-the-counter
market, on any exchange or quotation system on which shares of our common stock may be listed or quoted, in negotiated transactions or
in a combination of any such methods of sale, at fixed prices that may be changed, at market prices prevailing at the time of sale, at
prices related to such prevailing market prices or at negotiated prices. The shares may be offered directly, to or through agents designated
from time to time or to or through brokers or dealers, or through any combination of these methods of sale. The methods by which the shares
may be sold include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 8%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">block trades (which may involve crosses) in which the broker or dealer will attempt to sell the shares as agent but may position and resell a portion of the block as principal to facilitate the transaction;</span></td>
    <td style="width: 25pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases by a broker or dealer as principal and resales by the broker or dealer for its own account pursuant to this prospectus;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary brokerage transactions and transactions in which the broker or dealer solicits purchasers;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately negotiated transactions;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the settlement of short sales;</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a combination of any of the foregoing methods of sale; and</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
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    <td>&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">An agent, broker or dealer may
receive compensation in the form of discounts, concessions or commissions from the selling shareholders or the purchasers of the shares
for whom such brokers or dealers may act as agents or to whom they sell as principals, or both (which compensation as to a particular
broker or dealer might be in excess of customary commissions). A member firm of an exchange on which our common stock is traded may be
engaged to act as the selling shareholder&#8217;s agent in the sale of shares by the selling shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">In connection with distributions
of the shares of our common stock offered by this prospectus or otherwise, the selling shareholders may enter into hedging transactions
with brokers or dealers or other financial institutions with respect to our common stock. In connection with these transactions, the brokers
or dealers or other financial institutions may engage in short sales of our common stock in the course of hedging the positions they assume
with the selling shareholder. The selling shareholder may also sell our common stock short to effect its hedging transactions and deliver
shares of common stock covered by this prospectus to close out short positions and to return borrowed shares in connection with such short
sales. The selling shareholder may also loan or pledge shares of common stock to broker-dealers that in turn may sell such shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">In addition, any shares of our
common stock covered by this prospectus that qualify for sale pursuant to Rule 144 of the Securities Act may be sold under Rule 144 rather
than pursuant to this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The aggregate proceeds to the
selling shareholders from the sale of the shares of common stock offered by them pursuant to this prospectus will be the purchase price
of the shares less discounts or commissions, if any. The selling shareholders reserve the right to accept and, together with its agents
from time to time, to reject, in whole or in part, any proposed purchase of shares of common stock to be made directly or through agents.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">To the extent required, the shares
to be sold, the name of the selling shareholders, the respective purchase prices and public offering prices, the names of any agents,
dealers or underwriters, any applicable commissions or discounts with respect to a particular offer will be set forth in an accompanying
prospectus supplement or, if appropriate, a post-effective amendment to the registration statement that includes this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Each broker-dealer that receives
our common stock for its own account pursuant to this prospectus must acknowledge that it will deliver the prospectus in connection with
any sale of our common stock. If required, this prospectus may be amended or supplemented on a continual basis to describe a specific
plan of distribution. We will make copies of this prospectus available to the selling shareholder, brokers and dealers for purposes of
satisfying the prospectus delivery requirements of the Securities Act, if applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">In order to comply with the securities
laws of some states, if applicable, the shares of common stock offered by this prospectus may be sold in these jurisdictions only through
registered or licensed brokers or dealers. In addition, in some states the shares may not be sold unless they have been registered or
qualified for sale or an exemption from registration or qualification requirements is available and is complied with as part of such sale.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The selling shareholders and any
other person participating in such distribution will be subject to certain provisions of the Exchange Act. The Exchange Act rules include
Regulation M, which may limit the timing of purchases and sales of any of our common stock by the selling shareholders and any other such
person. In addition, Regulation M of the Exchange Act may restrict the ability of any person engaged in the distribution of our common
stock to engage in market-making activities with respect to the common stock. In addition, the anti-manipulation rules under the Exchange
Act may apply to sales of the securities in the market. All of the foregoing may affect the marketability of the securities and the ability
of any person to engage in market-making activities with respect to the securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The selling shareholders and any
brokers, dealers, agents or others that participate with the selling shareholders in the distribution of the shares offered by this prospectus
may be deemed to be &#8220;underwriters&#8221; within the meaning of the Securities Act, and any underwriting discounts, commissions or
fees received by such persons and any profit on the resale of the shares purchased by such persons may be deemed to be underwriting commissions
or discounts under the Securities Act. If the selling shareholders are deemed to be an &#8220;underwriters&#8221; within the meaning of
the Securities Act, they will be subject to the prospectus delivery requirements of the Securities Act. We will make copies of this prospectus
(as it may be supplemented or amended from time to time) available to the selling shareholders, brokers and dealers for the purpose of
satisfying the prospectus delivery requirements of the Securities Act, if applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">There can be no assurance that
the selling shareholders will sell any or all of the shares of our common stock offered hereby.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We will bear all fees and expenses
in connection with the preparation and filing of the registration statement of which this prospectus is a part. The fees and expenses
of registration to be borne by us referred to in the foregoing sentence shall include registration, filing and qualification fees, word
processing, duplicating, printers&#8217; and accounting fees, listing fees, messenger and delivery expenses, all fees and expenses of
complying with state securities or blue sky laws, fees and disbursements of our counsel. We will indemnify the selling shareholder against
liabilities, including certain liabilities under the Securities Act. We may be indemnified by the selling shareholder against liabilities,
including certain liabilities under the Securities Act, that may arise from any written information furnished to us by the selling shareholder
specifically for use in this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Any underwriter, dealers and agents
engaged by the selling shareholders may engage in transactions with us or the selling shareholders, or perform services for us or the
selling shareholders, in the ordinary course of business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_016"></span>LEGAL MATTERS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The validity of the rights and
the shares of common stock offered by this prospectus have been passed upon for us by The Doney Law Firm, Las Vegas, Nevada.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_017"></span>EXPERTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The financial statements of IQSTEL
Inc. as of December 31, 2022 and 2021, and for the years then ended, appearing in iQSTEL Inc.&#8217;s Annual Report on Form 10-K for the
year ended December 31, 2022, have been audited by Urish Popeck &amp; Co., LLC, independent registered public accounting firm, as set
forth in their report thereon (which contains an explanatory paragraph describing conditions that raise substantial doubt about the Company&#8217;s
ability to continue as a going concern), included therein, and incorporated herein by reference. The financial statements of Qxtel Limited
as of December 31, 2022 and 2021, and for the years then ended, appearing in iQSTEL Inc.&#8217;s Current Report on Form 8-K, have been
audited by Urish Popeck &amp; Co., LLC, independent registered public accounting firm, as set forth in their report thereon (which contains
an explanatory paragraph describing conditions that raise substantial doubt about the Company&#8217;s ability to continue as a going concern),
included therein, and incorporated herein by reference. Such financial statements are incorporated herein by reference in reliance upon
such report of Urish Popeck &amp; Co., LLC pertaining to such financial statements given on the authority of such firm as experts in auditing
and accounting.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_018"></span>MATERIAL CHANGES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">There have been no material changes
in the registrant&#8217;s affairs which have occurred since the end of the latest fiscal year ended December 31, 2022 for which audited
financial statements were included in the latest Form 10-K and that have not been described in a Form 10-Q or Form 8-K filed under the
Exchange Act.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center"><b><span id="a_019"></span>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling us pursuant to the foregoing
provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable. In addition, indemnification may be limited by state securities laws.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 12pt Aptos; margin: 0; text-align: center"><img src="image_001.jpg" alt="" style="height: 66pt; width: 170.25pt"/></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>32,222,222&#160;Shares of Common Stock</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">February 13, 2024</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/115% Times New Roman, Times, Serif; margin: 0pt"><b>&#160;</b></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>INFORMATION NOT REQUIRED IN PROSPECTUS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>Item 13. Other Expenses of Issuance and Distribution.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">The following table sets forth
the estimated costs and expenses to be incurred in connection with the issuance and distribution of the securities of IQSTEL Inc. (the
&#8220;Registrant&#8221;) which are registered under this Registration Statement on Form S-1 (this &#8220;Registration Statement&#8221;).
All amounts are estimates except the Securities and Exchange Commission registration fee.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 12pt Aptos; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following expenses will be borne solely by the Registrant.</span><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 12pt Aptos; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 8pt">&#160;</span></p>

<p style="font: 12pt Aptos; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 8pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount to</b></span></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>be Paid</b></span></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="width: 85%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SEC Registration fee</span></td>
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    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;1,260.34</span></td>
    </tr>
  <tr style="vertical-align: bottom">
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</span></td>
    </tr>
  <tr style="vertical-align: bottom">
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    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</span></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td>
    <td>&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,260.34</span></td>
    </tr>
  </table>
<p style="font: 12pt Aptos; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 8pt">&#160;</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>Item 14. Indemnification of Directors and Officers.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Under our bylaws, every person
who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit, or proceeding, whether civil, criminal,
administrative, or investigative, by reason of the fact that he is or was our director or officer, or is or was serving at our request
as a director or officer of another corporation, or as its representative in a partnership, joint venture, trust, or other enterprise,
shall be indemnified and held harmless to the fullest extent legally permissible under the laws of the State of Nevada from time to time
against all expenses, liability, and loss (including attorneys&#8217; fees judgments, fines, and amounts paid or to be paid in settlement)
reasonably incurred or suffered by him or her in connection therewith. Such right of indemnification shall be a contract right, which
may be enforced in any manner desired by such person. The expenses of officers and directors incurred in defending a civil or criminal
action, suit, or proceeding must be paid by us as they are incurred and in advance of the final disposition of the action, suit, or proceeding,
upon receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately determined by a court
of competent jurisdiction that he is not entitled to be indemnified by us. Such right of indemnification shall not be exclusive of any
other right which such directors, officers, or representatives may have or hereafter acquire, and, without limiting the generality of
such statement, they shall be entitled to their respective rights of indemnification under any bylaw, agreement, vote of shareholders,
provision of law, or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Without limiting the application
of the foregoing, our board of directors may adopt bylaws from time to time with respect to indemnification, to provide at all times the
fullest indemnification permitted by the laws of the State of Nevada, and may cause us to purchase and maintain insurance on behalf of
any person who is or was our director or officer, or is or was serving at our request as a director or officer of another corporation,
or as its representative in a partnership, joint venture, trust, or other enterprise against any liability asserted against such person
and incurred in any such capacity or arising out of such status, whether or not we would have the power to indemnify such person. The
indemnification provided shall continue as to a person who has ceased to be a director, officer, employee, or agent, and shall inure to
the benefit of the heirs, executors and administrators of such person.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing
provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">We have not entered into any agreements
with our directors and executive officers that require us to indemnify these persons against expenses, judgments, fines, settlements and
other amounts actually and reasonably incurred (including expenses of a derivative action) in connection with any proceeding, whether
actual or threatened, to which any such person may be made a party by reason of the fact that the person is or was our director or officer
or any of our affiliated enterprises. We have an insurance policy covering our officers and directors with respect to certain liabilities,
including liabilities arising under the Securities Act, or otherwise.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>Item 15. Recent Sales of Unregistered Securities.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>&#160;</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="background-color: white">During
the nine months ended September 30, 2023, the Company issued&#160;8,635,884&#160;shares of common stock, valued at fair market value on
issuance as follows:</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">180,000 shares for compensation to our directors valued at $30,945; and</span></td>
    <td style="width: 25pt">&#160;</td></tr>

<tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">8,455,884 shares for exercise of warrants for $1,150,000.&#160;</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="background-color: white">During
the year ended December 31, 2022, the Company issued&#160;14,118,153&#160;shares of common stock, valued at fair market value on issuance
as follows:</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">2,000,000
    shares issued for cash of $1,000,000</span></td>
    <td style="width: 25pt">&#160;</td></tr>

<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">5,066,667
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">550,000
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">240,000
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    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">161,367
    shares for settlement of debt valued at $80,674</span></td>
    <td>&#160;</td></tr>

<tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">6,100,119
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    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">During
the year ended December 31, 2021, the Company issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41,562,500
    shares issued for cash of $6,536,250, of which $100,000 was recorded as subscription receivable as of December 31, 2021. The Company
    received the $100,000 on January 3, 2022.</span></td>
    <td style="width: 25pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,230,394 shares, valued
    at $2,056,530, issued for settlement of debt of $1,516,667</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">195,000 shares for services
    valued at $284,700</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,320,000 shares issued
    to our management for compensation valued at $1,037,568</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">250,000 shares for forbearance
    of debt valued at $49,925</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,080,632 shares issued
    for conversion of debt of $422,295</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">The offers,
sales, and issuances of the securities described above were deemed to be exempt from registration under the Securities Act in reliance
on Section 4(a)(2) of the Securities Act or Regulation D promulgated thereunder as transactions by an issuer not involving a public offering.
The recipients of securities in each of these transactions acquired the securities for investment only and not with a view to or for sale
in connection with any distribution thereof and appropriate legends were affixed to the securities issued in these transactions. Each
of the recipients of securities in these transactions was an accredited or sophisticated person and had adequate access, through employment,
business or other relationships, to information about us.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>Item 16. Exhibits and Financial Statement Schedules.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">See Exhibit Index attached hereto
and incorporated herein by this reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>Item 17. Undertakings</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">(A) The
undersigned registrant hereby undertakes:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(i)
To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increases or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
Fee&#8221; table in the effective registration statement;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement.</p>

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



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">(2) That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">(3) To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">(4) That,
for the purpose of determining liability under the Securities Act of 1933 to any purchaser:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(i)
If the registrant is relying on Rule 430B:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(A)
Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the
date the filed prospectus was deemed part of and included in the registration statement; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(B)
Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on
Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required
by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier
of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering
described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter,
such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement
or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the
registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement
that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
prior to such effective date; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(ii)
If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating
to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall
be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however,
that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated
or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as
to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration
statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first
use.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">(5) That,
for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution
of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant
to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(i)
Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(ii)
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(iii)
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">(6) To
provide to the underwriter at the closing specified in the underwriting agreements certificates in such denominations and registered in
such names as required by the underwriter to permit prompt delivery to each purchaser.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">(B)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
of such issue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">(C)
The undersigned registrant hereby undertakes that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(1)
For purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed
as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant
to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it
was declared effective.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 1in; text-align: justify; text-indent: 0.5in; background-color: white">(2)
For the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof.</p>

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


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<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt"><b>&#160;</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on February 13, 2024.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 6%">&#160;</td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IQSTEL Inc.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer, Principal Executive Officer and Director</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
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    <td>&#160;</td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal Financial Officer, Principal Accounting Officer and Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><b>POWER OF ATTORNEY</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Each
person whose signature appears below constitutes and appoints Leandro Iglesias and Alvaro Quintana Cardona with full power to act alone
and without the others, his true and lawful attorney-in-fact, with full power of substitution, and with the authority to execute in the
name of each such person, any and all amendments (including without limitation, post-effective amendments) to this registration statement,
to sign any and all additional registration statements relating to the same offering of securities as this registration statement that
are filed pursuant to Rule 462(b) of the Securities Act of 1933, as amended, and to file such registration statements with the Securities
and Exchange Commission, together with any exhibits thereto and other documents therewith, necessary or advisable to enable the registrant
to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission
in respect thereof, which amendments may make such other changes in the registration statement as the aforesaid attorney-in-fact executing
the same deems appropriate.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
the capacities and on the dates indicated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white; border-collapse: collapse">
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    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
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    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 10.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 13, 2024</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal
    Financial Officer, Principal Accounting Officer and Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td style="line-height: 10.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 13, 2024</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Raul Perez&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raul Perez&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td style="line-height: 10.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 13, 2024</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Jose Antonio Barreto&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose Antonio Barreto</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td style="line-height: 10.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 13, 2024</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; width: 100%; background-color: white">
  <tr style="vertical-align: top">
    <td style="width: 6%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Italo Segnini&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italo Segnini</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</span></td>
    <td style="line-height: 10.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 13, 2024</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>&#160;</b></p>

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    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>EXHIBIT INDEX</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; text-align: justify; text-indent: 0.5in">(a) Exhibits:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 13%; padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit No.</b></span></td>
    <td style="width: 1%; padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 86%; padding-bottom: 8pt; text-align: justify; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description of Exhibit</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-bottom: 8pt">&#160;</td>
    <td style="padding-bottom: 8pt; line-height: 115%">&#160;</td>
    <td style="padding-bottom: 8pt; line-height: 115%">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex2z1.htm" style="-sec-extract: exhibit">Membership
    Interest Purchase Agreement(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000138/f8k022120_ex2z1.htm" style="-sec-extract: exhibit">Memorandum
    of Understanding and Shareholders Agreement dated February 21, 2020(5) </a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000128/f8k021920_ex2z1.htm" style="-sec-extract: exhibit">Memorandum
    of Understanding and Shareholders Agreement dated February 12, 2020(6) </a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000290/f8k040319_ex2z1.htm" style="-sec-extract: exhibit">Company
    Purchase Agreement, dated April 1, 2019(11)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 2.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357724000016/ex2_1.htm" style="-sec-extract: exhibit">Share
    Purchase Agreement, dated January 19, 2024(23)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878211002345/bmavens1ex31.htm" style="-sec-extract: exhibit">Articles
    of Incorporation of the Registrant(2)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000942/f8k083018_ex3z1.htm" style="-sec-extract: exhibit">Certificate
    of Amendment(3)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000316/def14c051120_def14c.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment(18)</span></a></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878221000023/f8k010721_ex3z1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Designation(20)</span></a></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000855/f8k111120_ex3z1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Designation(21)</span></a></p></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000821/f8k110120_ex3z1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Designation(22)</span></a></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 3.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000700/ex3_1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Bylaws of the Registrant(19)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #2 to the Crown Capital Note dated March 2, 2020(4)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z2.htm" style="-sec-extract: exhibit">Amendment
    #2 to the Auctus Fund Note dated March 2, 2020(4)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000102/f8k021120_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Labrys Fund Note dated February 11, 2020(7)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z1.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 23, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z2.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z3.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z4.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z5.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.8</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z6.htm" style="-sec-extract: exhibit">Amendment
    #1 to the ADI Funding Note dated December 24, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.9</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z7.htm" style="-sec-extract: exhibit">Amendment
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.10</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z2.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Crown Capital Note dated December 23, 2019(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.11</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z3.htm" style="-sec-extract: exhibit">Amendment
    #1 to the Auctus Fund Note dated January 1, 2020(8)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.12</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex4z1.htm" style="-sec-extract: exhibit">Senior
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<tr style="vertical-align: top; background-color: White">
    <td style="width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.13</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 86%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000259/ex10_1.htm" style="-sec-extract: exhibit">Purchase
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 4.14</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000279/ex2_1.htm" style="-sec-extract: exhibit">Purchase
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<tr style="vertical-align: top; background-color: White">
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    Stock Purchase Option with ADI Funding  dated April 5, 2022(14)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    Common Stock Purchase Option with ADI Funding  dated September 29, 2022(15)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 5.1</span></td>
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.1</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z1.htm" style="-sec-extract: exhibit">Conversion
    Agreement with Carmen Cabell(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.2</span></td>
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    Agreement with Patrick Gosselin(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z3.htm" style="-sec-extract: exhibit">Conversion
    Agreement with Mark Engler(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z4.htm" style="-sec-extract: exhibit">Employment
    Agreement with Leandro Iglesias(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.5</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z5.htm" style="-sec-extract: exhibit">Employment
    Agreement with Alvaro Quintana Cardona(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
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    Agreement with Juan Carlos Lopez Silva(1)</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.7</span></td>
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<tr style="vertical-align: top; background-color: White">
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.9</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex10z1.htm" style="-sec-extract: exhibit">Securities
    Purchase Agreement, dated December 3, 2019(9)</a></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.10</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z1.htm" style="-sec-extract: exhibit">Employment
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z2.htm" style="-sec-extract: exhibit">Employment
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<tr style="vertical-align: top; background-color: White">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z3.htm" style="-sec-extract: exhibit">Employment
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<tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000585/ex10_13.htm" style="-sec-extract: exhibit">Registration
    Rights Agreement with ADI Funding  dated April 5, 2022(16)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 10.14 &#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000166357724000016/ex10_1.htm" style="-sec-extract: exhibit">Securities
    Purchase Agreement, dated January 24, 2024(23)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000166357724000016/ex10_2.htm" style="-sec-extract: exhibit">Registration
    Rights Agreement with M2B Funding Corp., dated January 24, 2024(23)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1527702/000166357724000016/ex10_3.htm" style="-sec-extract: exhibit">Security
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 14.1</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1527702/000166357722000612/ex14_1.htm" style="-sec-extract: exhibit">Code
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<tr style="vertical-align: top; background-color: White">
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    <td><a href="ex23_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Independent Registered Public Accounting Firm**</span></a></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 23.2</span></td>
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<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 23.3</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex5_1.htm">Consent of The Doney Law Firm (included in Exhibit 5.1)**</a></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 24.1</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included on signature page)</span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 107</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex107.htm">Filing fee table**</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25pt; background-color: white">Filed herewith**</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 12pt Aptos; margin-left: auto; width: 90%; background-color: white; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="width: 2%; padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; width: 2%; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td>
    <td style="width: 96%; padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on June 28, 2018.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Registration Statement on Form S-1 filed with the US Securities and Exchange Commission on August 18, 2011.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on August 31, 2018.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on March 30, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 25, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 19, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 13, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on January 6, 2020.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on December 11, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on May 6, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on April 4, 2019.</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 8pt; line-height: 11.75pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 8pt; line-height: 11.75pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</span></td>
    <td style="padding-bottom: 8pt; line-height: 11.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on May 10, 2022.</span></td></tr>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:us-gaap="http://fasb.org/srt-sup/2022q3" xmlns:srt="http://fasb.org/srt/2022" xmlns:srt-types="http://fasb.org/srt-types/2022" xmlns:IQST="http://iqstel.com/20221231" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20221231">
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          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2022" schemaLocation="https://xbrl.sec.gov/dei/2022/dei-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd" />
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    <import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
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    <import namespace="http://fasb.org/srt/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd" />
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>iqst-20221231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>iqst-20221231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
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    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
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<DOCUMENT>
<TYPE>EX-99.11 OPIN COUNSL
<SEQUENCE>6
<FILENAME>ex5_1.htm
<TEXT>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: left"><BR>
<IMG SRC="image_003.jpg" ALT="" STYLE="height: 64.5pt; width: 453.75pt"></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">February 13, 2024</P>

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">300 Aragon Avenue, Suite 375</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Coral Gables, FL 33134</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>Re: IQSTEL Inc. Registration Statement on Form S-1</I></B></P>

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

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">We have acted as counsel iQSTEL Inc., a Nevada corporation (the &ldquo;Company&rdquo;),
in connection with the registration statement on Form S-1 (the &ldquo;Registration Statement&rdquo;) filed with the Securities and Exchange
Commission (the &ldquo;Commission&rdquo;), and any amendments thereto, pursuant to the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;),
relating to the offering for resale, on a delayed or continuous basis, by the selling shareholders named in the Registration Statement,
up to an aggregate of 32,222,222 shares of our common stock, of which 2,020,202 shares (the &ldquo;Shares&rdquo;) are currently outstanding,
20,202,020 shares (the &ldquo;Note Shares&rdquo;) are issuable upon conversion of the Company&rsquo;s secured convertible promissory note
(the &ldquo;Note&rdquo;) and 10,000,000 shares (the &ldquo;Option Shares&rdquo;) are issuable upon exercise of the Company&rsquo;s common
stock purchase option (the &ldquo;Option&rdquo;).</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">In rendering the opinion set forth below, we have reviewed: (a) the Registration
Statement and the exhibits attached thereto; (b) the Company's Articles of Incorporation; (c) the Company's Bylaws; (d) certain records
of the Company's corporate proceedings as reflected in its minute books; and (e) such statutes, records and other documents as we have
deemed relevant. In our examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to
us as originals, and conformity with the originals of all documents submitted to us as copies thereof.&nbsp;&nbsp;&nbsp;&nbsp;In addition,
we have made such other examinations of law and fact, as we have deemed relevant in order to form a basis for the opinion hereinafter
expressed.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Based upon such examination, and subject to the further assumptions, qualifications
and limitations contained herein, it is our opinion that (i) the Shares are validly issued, fully paid and non-assessable, (ii) the Note
Shares, when issued upon conversion of the Note pursuant to its terms, will be validly issued, fully paid and non-assessable, and (iii)
the Option Shares, when issued upon exercise of the Option pursuant to its terms, will be validly issued, fully paid and non-assessable.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">This opinion is based on Nevada general corporate law, including the statutory
provisions, all applicable provisions of the Nevada constitution and reported judicial decisions interpreting those laws.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The foregoing opinion is qualified to the extent that the enforceability
of any applicable agreement, document, or instrument discussed herein may be limited by or subject to bankruptcy, insolvency, fraudulent
transfer or conveyance, reorganization, moratorium or other similar laws relating to or affecting creditors&rsquo; rights generally, and
general equitable or public policy principles.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Our opinion letter is expressly limited to the matters set forth above,
and we render no opinion, whether by implication or otherwise, as to any other matters relating to the Company, the shares of common stock
or the agreements and instruments addressed herein, or in the Registration Statement. This opinion is based upon currently existing statutes,
regulations, rules and judicial decisions, and we disclaim any obligation to advise you of any change in any of these sources of law or
subsequent legal or factual developments which might affect any matters or opinions set forth herein.</P>

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

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ The Doney Law Firm</U></P>

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


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CONSENT</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">WE HEREBY CONSENT to the use of the firm&rsquo;s opinion
and reference in &ldquo;Experts&rdquo; in connection with the Registration Statement on Form S-1 Registration Statement and any amendments
thereto filed with the Securities and Exchange Commission as counsel for the registrant, iQSTEL Inc.</P>

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

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

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

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ The Doney Law Firm</U></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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M*I** ,'6]=FL+G^S[:RN9;J>$F"1(R4WDX )[8ZGVK4TVR73M-M[-&W"% I8
M_P 1[G\3DU:HH 8\,4I!DC1B.FY0<421)*A21%=3_"PR*?10!"MI;K'Y:P1!
M,YVA!C\JFQ@8%%% "  =*  "?>EHH 9)%'+CS(T?'3<N<4[:"NW VXQBEHH
M8D,<0(CC5 >NT 4)#%$28XT0GKM4#-/HH 9)%'*,2(K@=F&:#$C)L9%*?W2.
M*?10 P1((_+"*$Z;0./RH2*.(8C14![*,4^B@!J1I&NU%51UPHQ3)K:"X $T
M,<@'0.H/\ZEHH :D:1J%1551T"C %,EM;><@S012$="Z X_.I:* $50JA5
M'0 4WR8A)Y@C3?\ WMHS^=/HH 8T,3N':-&8=&*@D420QRX\R-'QTW*#BGT4
C  &!@=**** "BBB@ HHHH **** "BBB@ HHHH **** /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>8
<FILENAME>ex23_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0.8pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><U>Consent of Independent Registered Public
Accounting <FONT STYLE="letter-spacing: -0.2pt">Firm</FONT></U></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.1pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 5pt; text-align: justify">iQSTEL, <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></P>

<P STYLE="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 5pt; text-align: justify">Coral Gables, <FONT STYLE="letter-spacing: -0.1pt">Florida</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 5.55pt 0 5pt; text-align: justify">We hereby consent to the use in
the Preliminary Prospectus constituting a part of this Registration Statement of our report dated April 15, 2022, relating to the consolidated
financial statements of iQSTEL, Inc., which is incorporated by reference to that Prospectus. Our report contains an explanatory paragraph
regarding the Company&rsquo;s ability to continue as a going <FONT STYLE="letter-spacing: -0.1pt">concern.</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 5.6pt 0 5pt; text-align: justify">We also consent to the reference
to us under the caption &ldquo;Experts&rdquo; in the Preliminary <FONT STYLE="letter-spacing: -0.1pt">Prospectus.</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 11.8pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 274.5pt 0 5pt">/s/ Urish Popeck &amp; Co., LLC Pittsburgh, PA</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12pt 0 0 5pt">February 13, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 0 0 5pt; text-align: justify"></P>

</BODY>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>9
<FILENAME>ex23_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><U>Consent of Independent Registered Public
Accounting <FONT STYLE="letter-spacing: -0.2pt">Firm</FONT></U></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.1pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 5pt">Qxtel <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></P>

<P STYLE="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 5pt">London, United <FONT STYLE="letter-spacing: -0.1pt">Kingdom</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 5.65pt 0 5pt; text-align: justify">We hereby consent to the use in
the Preliminary Prospectus constituting a part of this Registration Statement of our report dated February 5, 2024, relating to the financial
statements of Qxtel Limited, which is incorporated by reference to that Prospectus.</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 5.6pt 0 5pt; text-align: justify">We also consent to the reference
to us under the caption &ldquo;Experts&rdquo; in the Preliminary <FONT STYLE="letter-spacing: -0.1pt">Prospectus.</FONT></P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 11.7pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 274.5pt 0 5pt">/s/ Urish Popeck &amp; Co., LLC Pittsburgh, PA</P>

<P STYLE="font: 10.5pt Trebuchet MS, Times, Serif; margin: 12.05pt 0 0 5pt; text-align: justify">February 13, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></P>


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>10
<FILENAME>ex107.htm
<TEXT>
<HTML>
<HEAD>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 107</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Calculation of Filing Fee Table</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><U>Form S-1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Form Type)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><U>iQSTEL Inc.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of Registrant as Specified in its Charter)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Table I: Newly Registered Securities</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Aptos; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Estimated</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Maximum</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Maximum</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Aggregate</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount of</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registered</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Offering</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title of Each&nbsp;Class of Securities&nbsp;to be Registered</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(1)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>per Share</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fee</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Secondary Offering by Selling Shareholders:</I></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock, par value $0.001 per share</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,020,202</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.265</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">535,353.53</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">79.02</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock, par value $0.001 per share, underlying a secured convertible note</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,202,020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.265</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,353,535.30</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">790.18</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock, par value $0.001 per share, underlying an option</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.265</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,650,000</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">391.14</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32,222,222&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,538,888.83</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,260.34</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(1) The offering reflects the number of shares of
common stock that the selling shareholders may offer for resale from time to time pursuant to this registration statement. Pursuant to
Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement also covers any additional number
of shares of common stock issuable upon stock splits, stock dividends, dividends or other distribution, recapitalization or similar events
with respect to the shares of common stock being registered pursuant to this registration statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(2) In accordance with Rule 457(c) under the Securities
Act of 1933, as amended, the aggregate offering price of the shares of common stock is calculated on the basis of the last reported price
as of February 9, 2024.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(3) In accordance with Rule 457(g) under the Securities
Act of 1933, as amended, the aggregate offering price of the shares of common stock is estimated solely for the calculation of the registration
fee due for this filing.</P>

<P STYLE="font: 12pt/115% Aptos; margin: 0 0 8pt">&nbsp;</P>

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<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140573224592720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">S-1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="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="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_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="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="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_EntityFilerCategory</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:filerCategoryItemType</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_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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>
</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:edgarStateCountryItemType</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_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="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="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_EntitySmallBusiness</td>
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<td>xbrli:booleanItemType</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
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<a href="javascript:void(0);" onclick="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="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="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_EntityTaxIdentificationNumber</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td>xbrli:normalizedStringItemType</td>
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<td>na</td>
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<td>duration</td>
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