<SEC-DOCUMENT>0001213900-22-022708.txt : 20220429
<SEC-HEADER>0001213900-22-022708.hdr.sgml : 20220429
<ACCEPTANCE-DATETIME>20220429160216
ACCESSION NUMBER:		0001213900-22-022708
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		18
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220429
DATE AS OF CHANGE:		20220429

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37945
		FILM NUMBER:		22875073

	BUSINESS ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>f10k2021a1_flexshopper.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM 10-K
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 29 16:11:56 UTC 2022 -->
<html xmlns:compsci="http://compsciresources.com" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:fpay="http://anchorfundingservices.com/20211231" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.w3.org/1999/xhtml" xmlns:xml="http://www.w3.org/XML/1998/namespace"><head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 2pt solid; border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>UNITED
STATES<br/>
SECURITIES AND EXCHANGE COMMISSION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Washington,
D.C. 20549</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <ix:nonNumeric contextRef="c0" name="dei:DocumentType">10-K/A</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Amendment No. 1</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric>&#160;<b>ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">For
the fiscal year ended <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric></ix:nonNumeric></span></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">or</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric>
<b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the transition period from ________ to ________</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
File Number: <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber">001-37945</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><img alt="" src="img_001.jpg" style="height: 42px; width: 250px"/></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 14pt"><b><span style="-sec-ix-hidden: hidden-fact-0">FLEXSHOPPER,
INC.</span></b></span></p><div>

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;"> <tr style="font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaware</span></ix:nonNumeric></td> <td style="width: 2%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:EntityTaxIdentificationNumber"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20-5456087</span></ix:nonNumeric></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification No.)</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1">901 Yamato Road</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2">Ste. 260</ix:nonNumeric></span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown">Boca Raton</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33431</span></ix:nonNumeric></td></tr> <tr style="font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&#8217;s
telephone number, including area code: <ix:nonNumeric contextRef="c0" name="dei:CityAreaCode">(855)</ix:nonNumeric> <ix:nonNumeric contextRef="c0" name="dei:LocalPhoneNumber">353-9289</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities&#160;registered
pursuant to Section 12(b) of the Act:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title of each class</span></td> <td style="text-align: center; width: 2%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name of each exchange on which registered</span></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF; font-family: Times New Roman, Times, Serif"> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $0.0001 per share</span></ix:nonNumeric></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="text-align: center; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The <ix:nonNumeric contextRef="c0" name="dei:SecurityExchangeName">NASDAQ</ix:nonNumeric> Stock Market LLC</span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered pursuant to Section 12(g) of the Act: None</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes&#160;&#9744;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes&#160;&#9744;&#160;&#160;&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric>&#160;&#9746;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric>&#160;&#9746;&#160;&#160;&#160;No&#160;&#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; width: 20%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer:</span></td> <td style="white-space: nowrap; text-align: justify; width: 37%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td> <td style="white-space: nowrap; text-align: justify; width: 23%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer:</span></td> <td style="white-space: nowrap; text-align: justify; width: 20%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td></tr> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric>:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></ix:nonNumeric></td></tr> <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif"> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company:</span></td> <td style="white-space: nowrap; text-align: justify; font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes&#160;&#9744;&#160;&#160;&#160;No&#160;<ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant, as of the last business day
of the Registrant&#8217;s most recently completed second fiscal quarter, was approximately $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="dei:EntityPublicFloat" scale="0" unitRef="usd">40,177,000</ix:nonFraction> (based on the price at which the
Registrant&#8217;s common stock was last sold on June 30, 2021 of $2.97 per share).</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The number of shares outstanding of the Registrant&#8217;s
common stock, as of April 27, 2022, was <ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">21,605,234</ix:nonFraction>.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Documents incorporated by reference</b>: None</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 35%; font-size: 10pt; text-align: justify"><span style="font-size: 10pt; "><b>Auditor Name: </b><ix:nonNumeric contextRef="c0" name="dei:AuditorName">EisnerAmper LLP</ix:nonNumeric></span></td> <td style="width: 40%; font-size: 10pt; text-align: justify"><span style="font-size: 10pt; "><b>Auditor Location: </b></span><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation"><span style="font-size: 10pt">Iselin, New Jersey</span></ix:nonNumeric></td> <td style="width: 25%; font-size: 10pt; text-align: justify"><span style="font-size: 10pt; "><b>Auditor Firm ID: </b><ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId">274</ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Rule-Page --><div style="width: 100%; font-family: Times New Roman, Times, Serif"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1pt solid; border-bottom: Black 2pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>

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



</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: normal 10pt Times New Roman, Times, Serif">&#160;</p></div><div>
    </div><div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><ix:nonNumeric contextRef="c0" continuedAt="_AmendmentDescription-c0_cont_1" name="dei:AmendmentDescription"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">This Amendment No.&#160;1 on Form 10-K/A amends the FlexShopper, Inc.
(&#8220;FlexShopper&#8221; or the &#8220;Company&#8221;) Annual Report on Form 10-K for the fiscal year ended December 31, 2021, as filed
with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 30, 2022 (the &#8220;Original Filing&#8221;). We are filing this
Amendment No.&#160;1 to include the information required by Part III of Form 10-K that was not included in the Original Filing, as we
did not file our definitive proxy statement within 120 days after the end of our fiscal year ended December 31, 2021. As required by Rule
12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer
are being filed as exhibits to this Amendment No.&#160;1 on Form 10-K/A.</p></ix:nonNumeric><div>

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

</div><ix:continuation id="_AmendmentDescription-c0_cont_1"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Except as described
above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original
Filing, and we have not updated the disclosures contained therein to reflect any events which occurred at a date subsequent to the filing
of the Original Filing. Accordingly, this Amendment No.&#160;1 should be read in conjunction with our filings with the SEC subsequent
to the date of the Original Filing.</p></ix:continuation><div>

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

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

</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Table of Contents</b></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="padding-bottom: 1.5pt; vertical-align: top; text-align: justify">&#160;</td>
    <td style="padding-bottom: 1.5pt; vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><b>Page</b></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify; width: 10%"><a href="#A_019"><span style="font-size: 10pt"><b>PART III</b></span></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt; width: 81%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: bottom; text-align: center; width: 8%">1</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 10.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_020"><span style="font-size: 10pt">Directors,
    Executive Officers and Corporate Governance</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">1</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 11.</span></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt"><a href="#A_021"><span style="font-size: 10pt">Executive
    Compensation</span></a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">8</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 12.</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: justify"><a href="#A_022">Security Ownership
    of Certain Beneficial Owners and Management and Related Stockholder Matters</a></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">12</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 13.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_023">Certain
                                            Relationships and Related Transactions, and Director Independence</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">14</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 14.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_024">Principal
                                            Accounting Fees and Services</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">16</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><b><a href="#A_025">PART IV</a></b></td><td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">17</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Item 15.</span></td>
    <td style="vertical-align: top; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="#A_026">Exhibits
                                            and Financial Statement Schedules</a></p></td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">17</span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: justify"><a href="#A_027"><span style="font-size: 10pt"><b>SIGNATURES</b></span></a></td>
    <td style="vertical-align: top; padding-left: 9pt; text-align: justify; text-indent: -9pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">18</td></tr>
  </table><div>
</div><div><a id="A_002"></a></div><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

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

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

</div><!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
III</b></span></p><div>

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

</div><div><a id="A_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
10. Directors, Executive Officers and Corporate Governance</span>.</span></p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Set forth below is background
information for each current director, as well as information regarding additional experience, qualifications,
attributes or skills that led the Board of Directors to conclude that such director should serve on the Board.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>Howard S. Dvorkin</b>
has been a director since December 2018 and serves as the Chairman of the Board. Mr. Dvorkin is a serial entrepreneur, a two-time author,
personal finance expert and Chairman of Debt.com. He has focused his professional endeavors in the consumer finance, technology, media
and real estate industries. He has created successful businesses in these sectors including Debt.com, Financial Apps, Consolidated Credit,
Start Fresh Today and Lifestyle Magazines, among others. He has played an instrumental role in the drafting of both state and federal
legislation and was a consultant to the Board of Directors for the Association of Credit Counseling Professionals and the past president
of the Association of Independent Consumer Credit Counseling Agencies (AICCCA). Mr. Dvorkin dedicates time to the National Leadership
Council at American University, and the Kogod School of Business has inducted him into the prestigious 1923 Society at American University.
He graduated from the University of Miami with a Master&#8217;s degree in Business Administration and received his Bachelor of Science
degree in Accounting from American University. He is currently listed in the Marquis Who&#8217;s Who in the Finance Industry and is part
of the premier group of certified public accountants who are recognized with the Chartered Global Management Accountant (CGMA) designation.
Mr. Dvorkin brings to the Board his extensive knowledge of financial, accounting and operational issues highly relevant to our company&#8217;s
business. He also brings a proven track record growing successful businesses and a deep background in the consumer finance market.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>James D. Allen</b> has
been a director since February 2016. Mr. Allen is currently Executive Vice President and CFO of Forestar Group, Inc., a publicly traded
residential lot development company with operations in 50 markets and 21 states, since March 2020. Mr. Allen was a Senior Operating Partner
of Palm Beach Capital, a private equity investment firm that partners with management teams in middle-market buyouts, recapitalizations
and growth equity investments, from November 2018 to February 2020. Mr. Allen previously served as Chief Financial Officer of Hollander
Sleep Products, LLC, the largest supplier of utility bedding products in North America, from July 2015 to October 2018. From July 2003
through November 2014, Mr. Allen served as VP Operations and Group CFO of Sun Capital Partners, a leading global private equity firm.
From August 2008 through September 2014, Mr. Allen was a Partner and Group CFO of London-based Sun European Partners, the European affiliate
of Sun Capital Partners. From July 2002 to July&#160;2003, Mr. Allen was CAO of Mattress Firm, Inc., a leading bedding specialty retailer.
Prior to joining Mattress Firm, Inc., Mr. Allen served for eight years in various capacities (President and COO, CFO and President of
two operating divisions) at Tandycrafts, Inc., which operated a diversified portfolio of retail and consumer products businesses. Prior
to Tandycrafts, Inc., Mr. Allen was a Senior Manager at the accounting firm of Price Waterhouse (now PwC). Mr. Allen received a B.B.A.
degree, majoring in management and accounting, from Evangel University in Springfield, Missouri. Mr. Allen brings to the Board proven
leadership and management experience and a deep knowledge in audit and accounting matters that make him well qualified to serve as an
independent director and as a financial expert on the Board</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>Sean Hinze</b> has been
a director since November 2018. Mr. Hinze is a Senior Vice President in the portfolio management group at PIMCO, focusing on special
situations and private equity investments, since 2013. Prior to joining PIMCO, he was an investment banker at Goldman Sachs, covering
the technology and financial sectors. He also served six years in the U.S. Army and Air Force, with his last assignment as a Captain
and combat adviser to the Iraqi Army. He has eight years of investment and financial services experience and holds an M.B.A. from the
Anderson School of Management at the University of California, Los Angeles, and an undergraduate degree in aerospace engineering from
the University of Texas at Austin.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Mr. Hinze was appointed
to the Board pursuant to the Investor Rights Agreement, dated June 10, 2016 (the &#8220;B2 FIE Investor Rights Agreement&#8221;), among
our company, Brad Bernstein and B2 FIE in connection with B2 FIE&#8217;s purchase of our series 2 preferred stock. Pursuant to the B2
FIE Investor Rights Agreement, so long as B2 FIE and its affiliate transferees&#8217; ownership percentage of our outstanding common
stock, determined on a fully-diluted basis taking into account the conversion of all outstanding shares of series 1 preferred stock and
series 2 preferred stock, exceeds 10%, B2 FIE will have the right to nominate one director to the Board. For more information regarding
the B2 FIE Investor Rights Agreement, please refer to our Form 8-K filed with the SEC on June 13, 2016. Mr. Hinze&#8217;s extensive knowledge
of capital markets and private equity investing in particular makes him well qualified to be a member of the Board.</p><div>

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

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

</div><!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>Thomas O. Katz</b> has
been a director since July 2020. He is a member of the law firm of Katz Baskies &amp; Wolf PLLC, in Boca Raton, Florida, where he has
been in practice since July 2007, specializing in federal and state tax law. Mr. Katz&#8217;s diverse tax practice includes expertise
in structuring business transactions. He received a B.S. degree in economics from the Wharton School of the University of Pennsylvania
and a J.D. degree from Georgetown University Law Center. Mr. Katz has received numerous honors and recognition as a top tax lawyer in
Florida. He has also chaired and been a member of several boards of private foundations and public charities, and their finance and investment
committees. Mr. Katz is well qualified to serve as a director of our company due to his substantial knowledge and more than 30 years
of working experience in business transactions, as well as corporate controls and governance.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>T. Scott King</b> has
been a director since November 2014. Mr. King is currently an independent consultant. From April to September 2014, Mr. King served as
interim Chief Executive Officer of Gordmans Stores, Inc., an Omaha, Nebraska-based apparel and home d&#233;cor retailer with approximately
100 stores. Mr. King also served as Chairman of the Board of Gordmans Stores, Inc. during that period. From 2003 through 2014, Mr. King
served as Senior Managing Director of Operations of Sun Capital Partners, a Boca Raton-based private equity firm. From 1999 to 2003,
he served as President and Chief Executive Officer of Waterlink Inc., an Ohio-based international provider of water and waste water solutions.
Prior to his tenure at Waterlink Inc., Mr. King was employed for approximately 20 years with Sherwin-Williams Company, an international
manufacturer and retailer of paint and coatings. Mr. King has previously served on the Board of Directors of The Limited, ShopKo, Furniture
Brands Inc. and Boston Market. He also served on the Board of Advisors of the State University of New York at Oswego School of Business,
where he received his Bachelor of Arts degree in Business. Mr. King brings to the Board his financial and business experience, as well
as serving as a director on various boards of directors of public companies, making him a well-qualified candidate to serve on the Board.</p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Set forth below is background
information relating to our executive officers:</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 38%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="padding-bottom: 1.5pt; white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="padding-bottom: 1.5pt; white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 46%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position
    </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard House Jr.</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Russell Heiser Jr.</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">47</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td></tr>
  </table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>Richard House Jr. </b>has
served as our Chief Executive Officer since October 2019. Mr. House has more than 30 years of experience in consumer lending across a
multitude of disciplines and has led businesses from inception to becoming stock exchange-listed public companies. In 1997, he was a
co-founder and then President of Atlanticus Holdings (formerly Compucredit Corp.), which has been a significant lender in the prime and
non-prime markets in both the United States and the United Kingdom. Under his leadership, Compucredit Corp. became one of the nation&#8217;s
largest sub-prime issuers of consumer credit. After leaving Atlanticus Holdings in April 2014 and through September 2019, Mr. House was
the Chief Executive Officer of Veta Finance, Ltd., a provider of technology solutions to lenders in the United States and the United
Kingdom. Prior to Atlanticus Holdings, Mr. House was a Managing Director of the Quantitative Solutions and Consulting Division of Equifax.
Mr. House earned a B.S. degree in economics from Georgia Institute of Technology (Georgia Tech) and an M.A. degree in economics from
Southern Methodist University.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>H. Russell Heiser Jr.
</b>has served as our Chief Financial Officer since December 2015. From July 2015 to December 2015, Mr. Heiser served as a consultant
to the Company. From 2008 to 2015, Mr. Heiser served as an advisor to family offices in South Florida. In this role, Mr. Heiser focused
on venture capital and private equity investments and was responsible for sourcing, financial analysis, transaction execution and management
of portfolio companies across a variety of sectors. From 2004 to 2008, Mr. Heiser was an Executive Director in the Investment Banking
Division at UBS in New York and, from 2001 to 2004, was an Associate in the Investment Banking Division at Bear, Stearns &amp; Co. in
New York. Mr. Heiser received his B.S. degree in Accounting from the University of Richmond and an M.B.A. from Columbia Business School.
Over the course of his career, Mr. Heiser has earned both CPA and CFA designations.</p><div>

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

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

</div><!-- Field: Page; Sequence: 5; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CORPORATE GOVERNANCE PRINCIPLES AND BOARD MATTERS</b></p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Board of Directors has
determined that each of James D. Allen, Sean Hinze, Thomas O. Katz and T. Scott King is an independent director within the meaning of
the director independence standards of The Nasdaq Stock Market. Further, the Board has determined that all the members of the Audit Committee,
Compensation Committee and Corporate Governance and Nominating Committee are independent within the meaning of the director independence
standards of Nasdaq and the rules of the SEC applicable to each such committee.</p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have a Chairman of the
Board who presides at all meetings of the Board. Mr. Dvorkin has served as the Chairman of the Board since January 2019.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have no formal policy
with respect to the separation of the offices of the Chairman of the Board and Chief Executive Officer. Our Bylaws permit these positions
to be held by the same person, and the Board believes that it is in the best interests of our company to retain flexibility in determining
whether to separate or combine the roles of Chairman and Chief Executive Officer based on our circumstances. Similarly, our Bylaws do
not require our Board of Directors to appoint a lead independent director and it has not otherwise determined to do so. Our Board of
Directors believes that the current leadership structure, which separates the roles of Chairman and Chief Executive Officer, is appropriate.
In particular, our Board of Directors believes this structure clearly establishes the individual roles and responsibilities of the Chairman
and Chief Executive Officer, streamlines decision-making, enhances accountability of the senior management team to our Board of Directors
and emphasizes the independence of our Board of Directors from management. Our Board of Directors recognizes that one of its key responsibilities
is to evaluate and determine its optimal leadership structure to provide strong, independent oversight of senior management, a highly
engaged Board of Directors, and the right balance among (i) effective independent oversight of our business, (ii) our Board&#8217;s activities
and (iii) consistent corporate leadership. Our Board of Directors is open to different structures that provide such an optimal leadership
structure, particularly given the dynamic and competitive environment in which we operate. Our Board of Directors &#8212; which consists
entirely of independent directors other than Mr. Dvorkin &#8212; exercises a strong, independent oversight function. This oversight function
is enhanced by the fact that our Audit, Compensation and Nominating and Governance Committees are comprised entirely of independent directors.
Our Board of Directors can and will change its leadership structure if it determines that doing so is in the best interest of our company
and stockholders.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Policy Governing Security Holder Communications with the Board
of Directors</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Security holders who wish
to communicate directly with the Board, the independent directors of the Board, or any individual member of the Board may do so by sending
such communication by certified mail addressed to the Chairman of the Board, the entire Board of Directors, to the independent directors
as a group or to the individual director or directors, in each case, c/o Secretary, FlexShopper, Inc., 901 Yamato Road, Suite 260, Boca
Raton, Florida&#160;33431. The Secretary reviews any such security holder communication and forwards relevant communications to the addressee.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Policies Regarding Director Nominations</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Board of Directors has
adopted a policy concerning director nominations, a copy of which is available at <i>http://investors.flexshopper.com</i>. Set forth
below is a summary of certain provisions of this policy, as well as the role the Corporate Governance and Nominating Committee plays
in the director nomination process.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"><i>Director Qualifications</i></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Corporate Governance
and Nominating Committee is responsible for, among other things: (1) recommending to the Board persons to serve as members of the Board
and as members of and chairpersons for the committees of the Board, (2) considering the recommendation of candidates to serve as directors
submitted from our stockholders, (3)&#160;assisting the Board in evaluating the Board&#8217;s and its committee&#8217;s performance,
(4) advising the Board regarding the appropriate board leadership structure for our company, (5) reviewing and making recommendations
to the Board on corporate governance, and (6) reviewing the size and composition of the Board and recommending to the Board any changes
it deems advisable.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Board seeks directors
who contribute to the Board&#8217;s overall diversity, with diversity being broadly construed to mean a variety of opinions, perspectives,
personal and professional experiences and backgrounds, such as gender, race and ethnicity differences, as well as other differentiating
characteristics. Candidates should possess professional and personal experience and expertise relevant to our goals, with public company
board experience considered a valuable asset for a candidate that is taken into consideration. In evaluating nominations to the Board,
our Board also looks for certain personal attributes, such as integrity and ethics in his/her personal and professional life, an established
record of professional accomplishment in his/her chosen field, a willingness to commit the time necessary for the performance of the
duties of a director and not having other personal or professional commitments that would, in the Corporate Governance and Nominating
Committee&#8217;s sole judgment, interfere with or limit his/her ability to do so, and the ability to represent the best interests of
all of our stockholders and not just one particular constituency or any entity with which the candidate may be affiliated.</p><div>

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

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

</div><!-- Field: Page; Sequence: 6; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"><i>Process for Identifying and Evaluating Director Nominees</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Board is responsible
for selecting nominees for election to the Board by the stockholders. The Board has delegated the selection process to the Corporate
Governance and Nominating Committee, with the expectation that other members of the Board and management may be requested to take part
in the process as appropriate. Generally, the Corporate Governance and Nominating Committee identifies candidates for director nominees
in consultation with management, through the use of search firms or other advisers, through the recommendations submitted by other directors
or stockholders, or through such other methods as the Corporate Governance and Nominating Committee deems appropriate. Once candidates
have been identified, the Corporate Governance and Nominating Committee confirms that the candidates meet the qualifications for director
nominees established by the Corporate Governance and Nominating Committee. The Corporate Governance and Nominating Committee may gather
information about the candidates through interviews, detailed questionnaires, comprehensive background checks, or any other means that
the Corporate Governance and Nominating Committee deems to be helpful in the evaluation process. The Corporate Governance and Nominating
Committee then meets as a group to discuss and evaluate the qualities and skills of each candidate and finalizes its list of recommended
candidates for the Board&#8217;s consideration.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Mr. Hinze was appointed
to the Board in connection with an investor rights agreement, as further described in his biographical information under the section
of this proxy statement titled &#8220;Information Concerning Directors and Nominees for Director.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt"><i>Procedures for Recommendation of Director Nominees by
Stockholders</i></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The policy of the Corporate
Governance and Nominating Committee is to consider director candidates properly recommended by stockholders and evaluate such director
candidates in the same way it evaluates candidates recommended by other sources. To submit a recommendation to the Corporate Governance
and Nominating Committee for a director nominee candidate, a stockholder must make such recommendation in writing and include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">as to the stockholder
                                            making the recommendation and the beneficial owner, if any, on whose behalf the nomination
                                            is made:</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the name and address
                                            of such stockholder, as they appear on our books, and of such beneficial owner;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the class or series
                                            and number of shares of capital stock of our company which are owned beneficially and of
                                            record by such stockholder and such beneficial owner;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">a description of
                                            any agreement, arrangement or understanding with respect to the nomination or proposal between
                                            or among such stockholder and/or such beneficial owner, any of their respective affiliates
                                            or associates, and any others acting in concert with any of the foregoing, including, in
                                            the case of a nomination, the nominee;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">a description of
                                            any agreement, arrangement or understanding (including any derivative or short positions,
                                            profit interests, options, warrants, convertible securities, stock appreciation or similar
                                            rights, hedging transactions, and borrowed or loaned shares) that has been entered into as
                                            of the date of the stockholder&#8217;s notice by, or on behalf of, such stockholder and such
                                            beneficial owners, whether or not such instrument or right shall be subject to settlement
                                            in underlying shares of our capital stock, the effect or intent of which is to mitigate loss
                                            to, manage risk or benefit of share price changes for, or increase or decrease the voting
                                            power of, such stockholder or such beneficial owner, with respect to securities of our company;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">a representation
                                            that the stockholder is a holder of record of stock of our company entitled to vote at such
                                            meeting and intends to appear in person or by proxy at the meeting to propose such business
                                            or nomination;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">a representation
                                            whether the stockholder or the beneficial owner, if any, intends or is part of a group which
                                            intends (a) to deliver a proxy statement and/or form of proxy to holders of at least the
                                            percentage of our outstanding capital stock required to approve or adopt the proposal or
                                            elect the nominee and/or (b) otherwise to solicit proxies or votes from stockholders in support
                                            of such proposal or nomination; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">any other information
                                            relating to such stockholder and beneficial owner, if any, required to be disclosed in a
                                            proxy statement or other filings required to be made in connection with solicitations of
                                            proxies for, as applicable, the proposal and/or for the election of directors in an election
                                            contest pursuant to and in accordance with Section 14(a) of the Exchange Act and the rules
                                            and regulations promulgated thereunder; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">as to each person
                                            whom the stockholder proposes to nominate for election as a director:</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">all information
                                            relating to such person that is required to be disclosed in solicitations of proxies for
                                            election of directors in an election contest, or is otherwise required, in each case pursuant
                                            to and in accordance with Section 14(a) of the Exchange Act and the rules and regulations
                                            promulgated thereunder;</td>
</tr></table><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">such person&#8217;s
                                            written consent to being named in the proxy statement as a nominee and to serving as a director
                                            if elected; and&#160;why such recommended person meets our criteria and would be able to
                                            fulfill the duties of a director.</td>
</tr></table><div>

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

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

</div><!-- Field: Page; Sequence: 7; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Recommendations must be
sent to the Secretary of our company, c/o FlexShopper, Inc., 901 Yamato Road, Suite&#160;260, Boca Raton, Florida 33431. The Secretary
must receive any such recommendation for nomination not later than the close of business on the 90<sup>th</sup> day nor earlier than
the close of business on the 120<sup>th</sup> day prior to the first anniversary of the preceding year&#8217;s annual meeting of stockholders;
provided, however, that with respect to a special meeting of stockholders called by us for the purpose of electing directors to the Board
of Directors, the Secretary must receive any such recommendation not earlier than the 120<sup>th</sup> day prior to such special meeting
nor later than the later of (1) the close of business on the 90<sup>th</sup> day prior to such special meeting or (2) the close of business
on the 10<sup>th</sup> day following the day on which a public announcement is first made regarding such special meeting. We will promptly
forward any such nominations to the Corporate Governance and Nominating Committee. Once the Corporate Governance and Nominating Committee
receives a recommendation for a director candidate, such candidate will be evaluated in the same manner as other candidates and a recommendation
with respect to such candidate will be delivered to the Board of Directors.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Policy Governing Director Attendance at Annual Meetings of Stockholders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Each
director is encouraged to attend the annual meeting of stockholders in person. Our last annual meeting of stockholders was held on June
9, 2021. All of our directors serving at the time attended last year&#8217;s annual meeting.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Code of Ethics for Senior Financial Officers</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have in place a Code
of Ethics for Senior Financial Officers (the &#8220;Code of Ethics&#8221;), which applies to our executive officers (collectively, &#8220;Senior
Financial Officers&#8221;) and is designed to deter wrongdoing and to promote honest and ethical conduct, proper disclosure of financial
information and compliance with applicable laws, rules and regulations among the Senior Financial Officers. A current copy of the Code
of Ethics is available in our public filings with the SEC. We intend to disclose any amendments to or waivers of a provision of the Code
of Ethics by posting such information on our website available at <i>http://investors.flexshopper.com/</i> and/or in our public filings
with the SEC.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Policy on Hedging and Other Speculative Trading</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under our insider trading
policy, directors, executive officers and certain other employees above a specified level, as well as persons sharing their households,
are prohibited from engaging in hedging or other speculative trading in our securities unless advance approval is obtained from our compliance
committee. Prohibited transactions include short sales, options trading, trading on margin or pledging, and hedging or monetization transactions.</p><div>

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

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

</div><!-- Field: Page; Sequence: 8; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>THE BOARD OF DIRECTORS AND ITS COMMITTEES</b></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our Bylaws state that the
number of directors constituting the entire Board of Directors shall be determined from time to time by resolution of the Board. The
number of directors currently fixed by our Board is five.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our Board of Directors met
five times during the year ended December 31, 2021. No director attended less than 75% of all meetings of the Board and applicable committee
meetings in 2021 held during the period for which he was a director.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Board of Directors currently
has standing Audit, Compensation and Corporate Governance and Nominating Committees. The Board and each standing committee retains the
authority to engage its own advisors and consultants. Each standing committee has a charter that has been approved by the Board of Directors.
A copy of each committee charter is available at <i>http://investors.flexshopper.com/</i>. Each committee reviews the appropriateness
of its charter annually or at such other intervals as such committee determines.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth the current members of the Audit, Compensation and Corporate Governance and Nominating Committees of the Board:</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 23%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="padding-bottom: 1.5pt; white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 23%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Audit</b></span></td>
    <td style="padding-bottom: 1.5pt; white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 23%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Compensation</b></span></td>
    <td style="padding-bottom: 1.5pt; white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 28%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
    Governance <br/>
    and Nominating</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">James D. Allen</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">T. Scott King</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas O. Katz</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair</span></td></tr>
  </table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><i>Audit Committee.&#160;&#160;&#160;&#160;</i>Our
Audit Committee consists of Messrs. Allen (Chair), King and Katz. The Board of Directors has determined that each member of the Audit
Committee is independent within the meaning of the Nasdaq director independence standards and applicable rules of the SEC for audit committee
members. The Board of Directors has elected Mr. Allen as Chairperson of the Audit Committee and has determined that he qualifies as an
&#8220;audit committee financial expert&#8221; under the rules of the SEC. The Audit Committee is responsible for assisting the Board
of Directors in fulfilling its oversight responsibilities with respect to financial reports and other financial information. The Audit
Committee (1) reviews, monitors and reports to the Board of Directors on the adequacy of our financial reporting process and system of
internal controls over financial reporting, (2) has the ultimate authority to select, evaluate and replace the independent auditor and
is the ultimate authority to which the independent auditors are accountable, (3) in consultation with management, periodically reviews
the adequacy of our disclosure controls and procedures and approves any significant changes thereto, (4) provides the audit committee
report for inclusion in our proxy statement for our annual meeting of stockholders and (5) recommends, establishes and monitors procedures
for the receipt, retention and treatment of complaints relating to accounting, internal accounting controls or auditing matters and the
receipt of confidential, anonymous submissions by employees of concerns regarding questionable accounting or auditing matters. The Audit
Committee met five times in 2021.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><i>Compensation Committee</i>.&#160;&#160;&#160;&#160;Our
Compensation Committee presently consists of Messrs. King (Chair), Allen and Katz, each of whom is a non-employee director as defined
in Rule 16b-3 of the Exchange Act. The Board has also determined that each member of the Compensation Committee is an independent director
within the meaning of Nasdaq&#8217;s director independence standards. Mr. King serves as Chairperson of the Compensation Committee. The
Compensation Committee (1) discharges the responsibilities of the Board of Directors relating to the compensation of our directors and
executive officers, (2) oversees our procedures for consideration and determination of executive and director compensation, and reviews
and approves all executive compensation, and (3) administers and implements our incentive compensation plans and equity-based plans.
The Compensation Committee met one time in 2021.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><i>Corporate Governance
and Nominating Committee</i>.&#160;&#160;&#160;&#160;Our Corporate Governance and Nominating Committee consists of Messrs.&#160;Katz
(Chair), Allen and King. The Board of Directors has determined that each member of the Corporate Governance and Nominating Committee
is an independent director within the meaning of the Nasdaq director independence standards and applicable rules of the SEC. Mr.
Katz serves as Chairperson of the Corporate Governance and Nominating Committee. The Corporate Governance and Nominating Committee
(1) recommends to the Board of Directors persons to serve as members of the Board of Directors and as members of and chairpersons
for the committees of the Board of Directors, (2) considers the recommendation of candidates to serve as directors submitted from
our stockholders, (3) assists the Board of Directors in evaluating the performance of the Board of Directors and the Board
committees, (4) advises the Board of Directors regarding the appropriate board leadership structure for our company, (5) reviews and
makes recommendations to the Board of Directors on corporate governance and (6) reviews the size and composition of the Board of
Directors and recommends to the Board of Directors any changes it deems advisable. The Corporate Governance and Nominating Committee
did not met in 2021 because of limited matters that were handled by the entire Board.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p><div>

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

</div><!-- Field: Page; Sequence: 9; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Role of the Board of Directors in Risk Oversight</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Enterprise risks are identified
and prioritized by management, and the Board receives periodic reports from our Chief Compliance Counsel and Chief Financial Officer
regarding the most significant risks facing our company. These risks include, without limitation, the following:</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">risks and exposures
                                            associated with strategic, financial and execution risks and other current matters that may
                                            present a material risk to our operations, plans, prospects or reputation;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">risks and exposures
                                            associated with financial matters, particularly financial reporting, tax, accounting, disclosure,
                                            internal control over financial reporting, financial policies, investment guidelines and
                                            credit and liquidity matters;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">risks and exposures
                                            relating to corporate governance, and management and director succession planning; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">risks and exposures
                                            associated with leadership assessment, and compensation programs and arrangements, including
                                            incentive plans.</td>
</tr></table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DELINQUENT SECTION 16(a) REPORTS</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">Section&#160;16(a) of the
Exchange Act requires our directors, executive officers and persons who own more than ten percent of a registered class of our equity
securities to file reports of ownership and changes in ownership with the SEC. Such persons are required by SEC regulations to furnish
us with copies of all such filings. Based solely on our review of the copies of the reports that we received and written representations
that no other reports were required, we believe that our executive officers, directors and greater than 10% stockholders complied with
all applicable filing requirements on a timely basis during 2021, except that Howard S. Dvorkin inadvertently failed to timely file a
Form 4 to reflect a purchase of stock that occurred in June 2021.</p><div>

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

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

</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
11. Executive Compensation</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>COMPENSATION AND OTHER INFORMATION CONCERNING
DIRECTORS AND OFFICERS</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our compensation philosophy
is to offer our executive officers compensation and benefits that are competitive and meet our goals of attracting, retaining and motivating
highly skilled management, which is necessary to achieve our financial and strategic objectives and create long-term value for our stockholders.
We believe the levels of compensation we provide should be competitive, reasonable, and appropriate for our business needs and circumstances.
The principal elements of our executive compensation program have to date included base salary, short term and long-term compensation
in the form of cash, stock options and performance share units.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth information concerning the compensation earned by the individuals that served as our Principal Executive Officer during 2021 and
our most highly compensated executive officer other than the individuals who served as our Principal Executive Officer during 2021 (collectively,
the &#8220;named executive officers&#8221;). Other than the named executive officers listed below, no other individuals served as executive
officers of our company in 2021.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name and Principal Position</b></span></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>Year</b></span></td>
    <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>Salary<br/>
($)</b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Bonus<br/>
($)</b></span></td>
    <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>Option<br/>
Awards<br/>
($)<sup>(1)</sup></b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>All Other Compensation ($)<sup>(2)</sup></b></span></td>
    <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>TOTAL<br/>
($)</b></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard House Jr.- Chief Executive Officer</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">330,000</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">70,000</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">430,478</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24,175</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">854,653</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">342,692</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">276,091</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,978</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">633,761</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Russell Heiser Jr.- Chief Financial Officer</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">319,615</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75,000</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">186,217</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">67,933</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">648,765</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2020</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">304,763</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,968</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">65,355</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">462,086</span></td>
    <td>&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">FASB ASC Topic 718 requires
                                            us to determine the overall full grant date fair value of the stock options as of the date
                                            of grant based upon the Black-Scholes method of valuation, which total amounts are set forth
                                            in the table above, and to then expense that value over the service period over which the
                                            stock options become vested. As a general rule, for time-in-service-based stock options,
                                            we will immediately expense any stock option or portion thereof which is vested upon grant,
                                            while expensing the balance on a pro rata basis over the remaining vesting term of the stock
                                            options. For a description of Topic 718 and the assumptions used in determining the value
                                            of the stock options under the Black-Scholes model of valuation, see the notes to our audited
                                            financial statements included in our 2021 Annual Report on Form&#160;10-K.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">The amounts set forth
                                            in this column consist of medical costs not covered by our insurance,
                                            health and life insurance payments and 401k matching contribution.</td>
</tr></table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Outstanding
Equity Awards at December 31, 2021</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table provides
information regarding equity awards held by the named executive officers as of December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of Securities Underlying Unexercised
    Options (#) Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of Securities Underlying Unexercised
    Options (#) Unexercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Option Exercise Price ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option Expiration Date</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Richard House Jr.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">140,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">210,000</td><td style="width: 1%; text-align: left"><sup>(1)</sup></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.52</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 9%; text-align: center"><span style="font-size: 10pt">10/08/2029</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.53</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">06/30/2025</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">225,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.38</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">06/30/2025</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.76</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">0<span style="font-size: 10pt">3/03/2031</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">H. Russell Heiser Jr.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">10/09/2025</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">12/01/2025</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.02</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">05/10/2027</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.95</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">0<span style="font-size: 10pt">3/01/2028</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.84</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">04/09/2029</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.86</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">04/23/2029</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">120,813</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.86</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">04/23/2029</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">90,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.53</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">06/30/2026</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.76</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">0<span style="font-size: 10pt">3/03/2031</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.76</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">03/03/2031</span></td><td style="text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"></p><div>


</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Reflects stock options
                                            granted as an inducement award for Mr. House to execute his employment agreement.</td>
</tr></table><div>

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

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

</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Employment Agreements and Change of Control
Arrangements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following is a summary
of the employment and change of control arrangements with our named executive officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; "><b><i>Richard
House Jr. Employment Agreement. </i></b>On February 23, 2022, we entered into an amended and restated employment agreement with Richard
House Jr. The employment agreement with Mr. House extends for a term expiring on December 31, 2025, and is automatically renewable for
three successive one-year terms unless written notice of non-renewal is timely provided by either party. Pursuant to this employment
agreement, Mr. House has agreed to devote his full time, attention and efforts to our business and his duties as our Chief Executive
Officer. The employment agreement provides that, effective as of January 1, 2022, Mr. House will receive a base salary at an annual rate
of $460,000 for services rendered in such position. Pursuant to a short-term incentive plan approved by the Compensation Committee of
our Board, Mr. House may be entitled to receive cash bonuses based on the executive meeting and exceeding performance goals relating
to the net revenue and EBITDA of our company. The target cash bonus under the short-term incentive plan is up to 50% of Mr. House&#8217;s
annual base salary (with a maximum bonus payment of 100% of his base salary).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">Pursuant
to a long-term incentive plan approved by the Compensation Committee of our Board, Mr. House will receive grants of stock options and
performance share units (&#8220;PSUs&#8221;) under our 2018 Omnibus Equity Compensation Plan. Mr. House was granted stock options to
purchase such number of shares of our common stock with a fair market value of $345,000, determined using the Black-Scholes formula for
fair value as of the February 23, 2022 grant date and a ten-year life, with annual vesting at the rate of 25% over four years, commencing
on December 31, 2022. Mr. House was also granted PSUs for shares of our common stock with a fair market value of $690,000, based on the
common stock price as of the February 23, 2022 grant date. The PSUs are subject to both performance and time-based vesting. The performance
metrics are based on specified EBITDA goals for our company. If we achieve 100% of the performance metrics, 50% of the PSUs will vest
(and 50% will be forfeited), with a maximum vesting of 100% of the PSUs if 200% of the target performance is achieved. For the time-based
component, the PSUs will vest annually at the rate of 25% over four years, commencing on December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">The
employment agreements also provide for termination by us upon death or disability of Mr. House (defined as three aggregate months of
incapacity during any 365-consecutive day period) or upon cause, which includes willful misconduct, gross negligence, willful failure
to perform duties, fraud/embezzlement, willful policy violation or a breach of the employment agreement. In the event the employment
agreement is terminated by us without cause or by the executive for good reason, defined as a material breach of the agreement by us,
Mr. House will be entitled to one year&#8217;s salary and COBRA reimbursement and immediate vesting of any equity which would have otherwise
vested in the one year following the termination.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">In
the event of a termination without cause or resignation for good reason in either case within three months preceding or 12 months following
a change of control of our company, Mr. House will receive two years&#8217; salary, his target bonus, 18 months of COBRA reimbursement
and immediate vesting of all outstanding unvested (but non-forfeited) equity awards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">The
employment agreement also contains covenants (a) restricting Mr. House from engaging in any activities competitive with our business
or soliciting employees or clients during the term of such employment agreements and two years thereafter, (b) prohibiting the executive
from disclosure of confidential information regarding us at any time and (c) confirming that all intellectual property developed by the
executive and relating to our business constitutes our sole and exclusive property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; "><b><i>H.
Russell Heiser Jr. Employment Agreement. </i></b>On February 23, 2022, we entered into an amended and restated employment
agreement with H. Russell Heiser Jr. The employment agreement with Mr. Heiser extends for a term expiring on December 31, 2025, and is
automatically renewable for three successive one-year terms unless written notice of non-renewal is timely provided by either party.
Pursuant to this employment agreement, Mr. Heiser has agreed to devote his full time, attention and efforts to our business and his duties
as our Chief Financial Officer. The employment agreement provides that, effective as of January 1, 2022, Mr. Heiser will receive a base
salary at an annual rate of $360,000 for services rendered in such position. Pursuant to a short-term incentive plan approved by the
Compensation Committee of our Board, Mr. House may be entitled to receive cash bonuses based on the executive meeting and exceeding performance
goals relating to the net revenue and EBITDA of our company. The target cash bonus under the short-term incentive plan is up to 40% of
Mr. House&#8217;s annual base salary (with a maximum bonus payment of 80% of his base salary).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">Pursuant
to a long-term incentive plan approved by the Compensation Committee of our Board, Mr. Heiser will receive grants of stock options and
performance share units (&#8220;PSUs&#8221;) under our 2018 Omnibus Equity Compensation Plan. Mr. Heiser was granted stock options to
purchase such number of shares of our common stock with a fair market value of $135,000, determined using the Black-Scholes formula for
fair value as of the February 23, 2022 grant date and a ten-year life, with annual vesting at the rate of 25% over four years, commencing
on December 31, 2022. Mr. Heiser was also granted PSUs for shares of our common stock with a fair market value of $270,000, based on
the common stock price as of the February 23, 2022 grant date. The PSUs are subject to both performance and time-based vesting. The performance
metrics are based on specified EBITDA goals for our company. If we achieve 100% of the performance metrics, 50% of the PSUs will vest
(and 50% will be forfeited), with a maximum vesting of 100% of the PSUs if 200% of the target performance is achieved. For the time-based
component, the PSUs will vest annually at the rate of 25% over four years, commencing on December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">The
employment agreements also provide for termination by us upon death or disability of Mr. Heiser (defined as three aggregate months of
incapacity during any 365-consecutive day period) or upon cause, which includes willful misconduct, gross negligence, willful failure
to perform duties, fraud/embezzlement, willful policy violation or a breach of the employment agreement. In the event the employment
agreement is terminated by us without cause or by the executive for good reason, defined as a material breach of the agreement by us,
Mr. Heiser will be entitled to one year&#8217;s salary and COBRA reimbursement and immediate vesting of any equity which would have otherwise
vested in the one year following the termination.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">In
the event of a termination without cause or resignation for good reason in either case within three months preceding or 12 months following
a change of control of our company, Mr. Heiser will receive two years&#8217; salary, his target bonus, 18 months of COBRA reimbursement
and immediate vesting of all outstanding unvested (but non-forfeited) equity awards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in; "><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt; ">The
employment agreement also contains covenants (a) restricting Mr. Heiser from engaging in any activities competitive with our business
or soliciting employees or clients during the term of such employment agreements and two years thereafter, (b) prohibiting the executive
from disclosure of confidential information regarding us at any time and (c) confirming that all intellectual property developed by the
executive and relating to our business constitutes our sole and exclusive property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 7pt">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 12; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>2022 Non-Executive Director Compensation Program</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In June&#160;2021, the Compensation Committee of our Board of Directors engaged
Lockton Companies, LLC., a global leader in executive compensation consulting services, to review and evaluate the competitiveness of
our company&#8217;s current executive compensation program for the top leadership positions of the company, along with the non-executive
Board of Directors compensation program. The principal purpose for this engagement was to ensure that the terms of the total compensation
packages of our executives and non-executive board members created incentive structures aligned with stockholder interests and were consistent
with current market practices.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Effective February 16, 2022, our Board of Directors adopted a new 2022
Non-Executive Director Compensation Program in connection with receiving a board compensation report from Lockton Companies, LLC, which
utilized compensation data from the latest published National Association of Corporate Directors compensation survey for similarly-sized
public companies. Pursuant to our new program, all directors receive the following compensation for their services:</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">annual board service
                                            retainer in the amount of $60,000, payable quarterly, which may be paid in either cash or
                                            stock options, or a combination of both. The form of payment (i.e., cash, stock options or
                                            a combination) will be determined by each director by notice to our Chief Financial Officer
                                            at least 15&#160;days prior to the quarterly payment date. The Chairman of the Board will
                                            receive an additional $40,000 retainer for annual board service retainer. In the event the
                                            form of payment is stock options, the value of the stock options (priced using the Black-Scholes
                                            options pricing model) will equal 1.30 times the stated cash compensation. The stock options
                                            will have an exercise price equal to the fair market value of our common stock at the time
                                            of grant.</td>
</tr></table><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">annual grant of stock options to purchase shares of common stock with
a value of $85,000 for the directors and with a value of $150,000 for the Chairman of the Board (priced using the Black-Scholes options
pricing model), pursuant to our 2018 Omnibus Equity Compensation Plan. The stock options will have an exercise price equal to the fair
market value of our common stock at the time of grant and vest in four equal quarterly installments.</td>
</tr></table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">All directors are reimbursed
for their reasonable out-of-pocket expenses incurred in connection with their duties to our company. The directors will not be paid separate
fees for Board and Committee meetings attended.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth information with respect to compensation earned by or awarded to each of our Non-Employee Directors who served on our Board during
the year ended December 31, 2021:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Fees Earned <br/> or Paid in <br/> Cash <br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Option <br/> Awards<br/> ($)<sup>(1)</sup></b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">James D. Allen</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">50,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">70,021</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">120,021</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Howard S. Dvorkin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">153,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">153,082</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Thomas O. Katz</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,362</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,362</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">T. Scott King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,362</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,362</td><td style="text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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


</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">FASB ASC Topic 718 requires
                                            FlexShopper to determine the overall full grant date fair market value of the options as
                                            of the date of grant based upon the Black-Scholes method of valuation, which total amounts
                                            are set forth in the table above, and then to expense that value over the service period
                                            over which options become exercisable. As a general rule, for time-in-service-based options,
                                            we will immediately expense any option or portion thereof which is vested upon grant,
                                            while expensing the balance on a pro rata basis over the remaining vesting term of the option.
                                            For a description of Topic 718 and the assumptions used in determining the value of the options
                                            under the Black-Scholes method of valuation, see the notes to the consolidated financial
                                            statements included our Annual Report on Form&#160;10-K.</td>
</tr></table><div>

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

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

</div><!-- Field: Page; Sequence: 13; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table shows
the number of shares subject to vested option awards held by each Non-Employee Director as of December 31, 2021:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares Subject to Outstanding Stock
    Option Awards (#)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">James D. Allen</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">233,428</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Howard S. Dvorkin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">323,286</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Thomas O. Katz</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,558</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">T. Scott King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">293,776</td><td style="text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table presents
information on our equity compensation plans as of December 31, 2021. All outstanding awards relate to our common stock.</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Plan Category</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of Securities to Be Issued
    upon Exercise of Outstanding Options, Warrants and Rights<br/> (a)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted-Average Exercise Price of
    Outstanding Options, Warrants and Rights<br/> (b)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of Securities Remaining Available
    for Future Issuance under Equity Compensation Plans (Excluding Securities Reflected in Column (a))<br/> (c)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Equity compensation plans approved by security holders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,730,904</td><td style="width: 1%; text-align: left"><sup>(1)</sup></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.88</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,457,030</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Inducement award approved by security holder</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">350,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.52</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Equity compensation plans not approved by security holders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,080,904</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2.06</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,457,030</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


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

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

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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


</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Includes outstanding stock options for 159,100 shares of common stock issued under
our 2007 Omnibus Equity Compensation Plan, outstanding stock options for 144,000 shares of common stock issued under our 2015 Omnibus
Equity Compensation Plan, outstanding stock options for 2,427,804 shares of common stock issued under our 2018 Omnibus Equity Compensation
Plan and outstanding stock options for 350,000 shares of common stock issued as an inducement award.</td>
</tr></table><div>

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

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

</div><!-- Field: Page; Sequence: 14; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth certain information regarding beneficial ownership of our voting stock as of April&#160;27, 2022 by:</p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">each person or
                                            group of affiliated persons known by us to be the beneficial owner of more than 5% of any
                                            class of our voting stock;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">each executive
                                            officer included in the Summary Compensation Table below;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">each of our directors; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">all executive
                                            officers, directors and nominees as a group.</td>
</tr></table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Unless otherwise noted below,
the address of each person listed on the table is c/o FlexShopper, Inc. at 901 Yamato Road, Suite 260, Boca Raton, Florida 33431. To
our knowledge, each person listed below has sole voting and investment power over the shares shown as beneficially owned except to the
extent jointly owned with spouses or otherwise noted below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Beneficial ownership is
determined in accordance with the rules of the SEC. The information does not necessarily indicate ownership for any other purpose. Under
these rules, shares of stock which a person has the right to acquire (i.e., by the exercise of any option or the conversion of such person&#8217;s
Series 1 or Series 2 Preferred Stock) within 60 days after April 27, 2022 are deemed to be beneficially owned and outstanding for purposes
of calculating the number of shares and the percentage beneficially owned by that person. However, these shares are not deemed to be
beneficially owned and outstanding for purposes of computing the percentage beneficially owned by any other person. The percentage of
shares owned as of April 27, 2022 is based upon 21,605,234 shares of common stock outstanding on that date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name and Address of Beneficial Owner</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares of Common Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of <br/> Shares Underlying Convertible Preferred Stock, Options, performance share units and Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total Shares Beneficially Owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Percentage of <br/> Shares Beneficially Owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; font-style: italic">Stockholders</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B2 FIE V, LLC<sup>(1)</sup></span></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,325,888</td><td style="width: 1%; text-align: left"><sup>(2)</sup></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,325,888</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">19.8</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Waterfall Asset Management, LLC<sup>(3)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,629,547</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,629,547</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.5</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Perkins Capital Management, Inc<sup>(4)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,305,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,305,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; font-style: italic; text-align: left; text-indent: -9pt; padding-left: 9pt">Directors and Executive Officers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Howard S. Dvorkin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,553,275</td><td style="text-align: left"><sup>(5)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="margin: 0; font: 10pt Times New Roman, Times, Serif">2,326,035</p></td><td style="text-align: left"><sup>(6)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="margin: 0; font: 10pt Times New Roman, Times, Serif">7,879,310</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23.2</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">James D. Allen</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">252,270</td><td style="text-align: left"><sup>(7)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">402,270</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.8</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Sean Hinze</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Thomas O. Katz</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">66,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">133,881</td><td style="text-align: left"><sup>(8)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">199,881</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">T. Scott King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">287,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">328,099</td><td style="text-align: left"><sup>(9)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">615,099</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.8</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Richard House Jr.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,401</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">350,000</td><td style="text-align: left"><sup>(10)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">501,401</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.3</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">H. Russell Heiser Jr.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">816,390</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">736,884</td><td style="text-align: left"><sup>(11)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,553,274</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.7</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">All directors and executive officers as a group (7 persons)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,024,066</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,127,169</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,151,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27.3</td><td style="text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Less than one percent of
                                            outstanding shares.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Based solely on the Schedule
                                            13D filed on June 21, 2016 by Pacific Investment Management Company LLC (&#8220;PIMCO&#8221;).
                                            According to the filing, B2 FIE V LLC (&#8220;B2 FIE&#8221;) was formed solely for the purpose
                                            of investing in our company. PIMCO BRAVO Fund II, L.P. (&#8220;Bravo II&#8221;) is the sole
                                            member of B2 FIE and operates as a pooled investment fund and invests (among other things)
                                            in operating companies. PIMCO GP XII, LLC (&#8220;PIMCO GP&#8221;) is the sole general partner
                                            of Bravo II. PIMCO is the sole managing member of PIMCO GP and has the power to make voting
                                            and investment decisions regarding the shares of our preferred stock held by B2 FIE. Each
                                            of Bravo II, PIMCO GP and PIMCO disclaims beneficial ownership of the series 2 preferred
                                            stock except to the extent of its pecuniary interest therein. The address for this stockholder
                                            is 650 Newport Center Drive, Newport Beach, CA 92660.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Consists of shares of
                                            common stock issuable upon the conversion of 20,000 shares of Series 2 Preferred Stock. Each
                                            share of Series 2 Preferred Stock is convertible into 266.2942 shares of common stock, based
                                            on the Series 2 Preferred Stock issue price of $1,000 per share and a conversion rate of
                                            $3.76 per share.</td>
</tr></table><div>

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

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

</div><!-- Field: Page; Sequence: 15; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Based solely on the Schedule
                                            13D filed by the Waterfall Reporting Persons (as defined below) with the SEC on March&#160;16,
                                            2015 and a Form 4 filed by Waterfall (as defined below) with the SEC on May 23, 2018. Waterfall
                                            Eden Master Fund, Ltd. (&#8220;WEMF&#8221;) owns 883,118 shares of common stock, or approximately
                                            4.1% of outstanding shares of common stock after subsequent dilution. Waterfall Delta Offshore
                                            Master Fund, LP (&#8220;WDOMF&#8221;) owns 495,251 shares of common stock, or approximately
                                            2.3% of outstanding shares of common stock after subsequent dilution. Waterfall Delta GP,
                                            LLC (&#8220;WDGP&#8221;), as general partner of WDOMF, may be deemed to share beneficial
                                            ownership of the shares owned by WDOMF. Waterfall Sandstone Fund, LP (&#8220;WSF&#8221;)
                                            owns 251,178 shares of common stock, or approximately 1.2% of outstanding shares of common
                                            stock after subsequent dilution. Waterfall Sandstone GP, LLC (&#8220;WSGP&#8221; and, collectively
                                            with WEMF, WDOMF and WSF, the &#8220;Waterfall Funds&#8221;), as general partner of WSF,
                                            may be deemed to share beneficial ownership of the shares owned by WSF. Waterfall Asset Management,
                                            LLC (&#8220;Waterfall&#8221;), as the investment adviser to the Waterfall Funds, and Thomas
                                            Capasse and Jack Ross, as members of Waterfall, may be deemed to share beneficial ownership
                                            of the 1,629,547 shares of common stock owned by the Waterfall Funds, or approximately 7.6%
                                            of outstanding shares of common stock. Because of the relationships described above, Messrs.
                                            Capasse and Ross, WEMF, WDGP, WDOMF, WSGP and WSF (collectively, the &#8220;Waterfall Reporting
                                            Persons&#8221;) may be deemed to constitute a &#8220;group&#8221; within the meaning of Rule
                                            13d-5 under the Exchange Act and, as such, each member of the group could be deemed to beneficially
                                            own, in the aggregate, all of the shares of common stock held by members of the group. The
                                            Waterfall Reporting Persons do not admit that they constitute a group within the meaning
                                            of Rule 13d-5. Each of the Waterfall Reporting Persons disclaims beneficial ownership of
                                            the shares of common stock referred to herein that such Reporting Person does not hold directly.
                                            Waterfall and Messrs. Capasse and Ross share the power to vote and direct the disposition
                                            of the shares owned by the Waterfall Funds. WDGP may be deemed to share the power to vote
                                            and direct the disposition of the shares owned by the WDOMF, and WSGP may be deemed to share
                                            the power to vote and direct the disposition of the shares owned by WSF. The address for
                                            each of the Waterfall-associated companies is c/o Waterfall Management, LLC, 1140 Avenue
                                            of the Americas, 7<sup>th</sup> Floor, New York, NY 10036.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(4)</td><td style="text-align: justify">Based solely on the Schedule
                                            13G filed on February 11, 2021 by Perkins Capital Management, Inc. The address for this stockholder
                                            is 730 Lake St E, Wayzata, MN 55391.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">Includes (i) 3,490,758 shares held of record by PITA Holdings LLC, a
Florida LLC (&#8220;PITA&#8221;), and (ii) 2,059,017 shares of common stock held of record by NRNS Capital Holdings, LLC (&#8220;NRNS&#8221;).
Beta Investment Group, Inc., a Florida corporation (&#8220;Beta&#8221;), is the manager of PITA. Mr. Dvorkin is President of Beta and
in such position has the right to direct the vote and disposition of securities owned by PITA. Mr. Dvorkin is the manager of NRNS and
in such position has the right to direct the vote and disposition of securities owned by NRNS. Mr. Dvorkin disclaims beneficial ownership
of our company&#8217;s securities held of record by PITA or NRNS, except to the extent of his pecuniary interest therein.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(6)</td><td style="text-align: justify">Includes (i) 753,697
                                            shares of common stock issuable upon exercise of a warrant held by NRNS, (ii) 1,190,000 shares
                                            of common stock issuable upon exercise of a warrant held by PITA, and (iii) 255,346 shares
                                            of common stock issuable upon exercise of stock options.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(7)</td><td style="text-align: justify">Consists of vested stock
                                            options to purchase 252,270 shares of common stock.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(8)</td><td style="text-align: justify">Consists of vested stock
                                            options to purchase 133,881 shares of common stock.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(9)</td><td style="text-align: justify">Consists of vested stock
                                            options to purchase 328,099 shares of common stock.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(10)</td><td style="text-align: justify">Consists of vested stock
                                            options to purchase 350,000 shares of common stock.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(11)</td><td style="text-align: justify">Consists of (i) 435,397
                                            shares of common stock issuable upon exercise of stock options and (ii) 301,487 shares of
                                            common stock issuable upon exercise of warrants.</td>
</tr>
  </table><div>

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

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

</div><!-- Field: Page; Sequence: 16; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
13. Certain Relationships and Related Transactions, and Director Independence</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In March&#160;2016, our
Board of Directors adopted a written policy with regard to related person transactions, which sets forth our procedures and standards
for the review, approval or ratification of any transaction required to be reported in our filings with the SEC or in which one of our
executive officers or directors has a direct or indirect material financial interest, with limited exceptions. Our policy is that the
Corporate Governance and Nominating Committee shall review the material facts of all related person transactions (as defined in the related
person transaction approval policy) and either approve or disapprove of the entry into any related person transaction. In the event that
obtaining the advance approval of the Corporate Governance and Nominating Committee is not feasible, the Corporate Governance and Nominating
Committee will consider the related person transaction and, if the Corporate Governance and Nominating Committee determines it to be
appropriate, may ratify the related person transaction. In determining whether to approve or ratify a related person transaction, the
Corporate Governance and Nominating Committee will take into account, among other factors it deems appropriate, whether the related person
transaction is on terms comparable to those available from an unaffiliated third party under the same or similar circumstances and the
extent of the related person&#8217;s interest in the transaction.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Other than as described
below, and compensation agreements and other arrangements which are described under the heading <i>&#8220;Compensation and Other Information
Concerning Directors and Officers&#8221;</i> in 2021 there was not, and there is not currently proposed, any transaction
or series of similar transactions to which we were or will be a party in which the amount involved exceeded or will exceed $120,000 in
which any director, executive officer, holder of 5% or more of any class of our capital stock or any member of their immediate families
had or will have a direct or indirect material interest.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Amendments to Credit Agreement involving Waterfall Asset Management</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March 6, 2015, through
FlexShopper 2, LLC, our wholly-owned indirect subsidiary (the &#8220;Borrower&#8221;), we entered into a credit agreement (as amended
from time-to-time, the &#8220;Credit Agreement&#8221;) with Wells Fargo Bank, National Association as paying agent, various lenders from
time to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as administrative agent and lender (&#8220;Lender&#8221;).
The Borrower is permitted to borrow funds under the Credit Agreement based on FlexShopper&#8217;s cash on hand and the Amortized Order
Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement.
Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, the Borrower may borrow up to $57,500,000
from the Lender until the Commitment Termination Date and must repay all borrowed amounts one year thereafter, on the date that is 12
months following the Commitment Termination Date (unless such amounts become due or payable on an earlier date pursuant to the terms
of the Credit Agreement). The Lender was granted a security interest in certain leases as collateral under this Agreement. The lender
is an entity affiliated with Waterfall Asset Management, LLC, a large stockholder of our company with the right to designate a representative
to attend meetings of the Board of Directors and its committees in a nonvoting observer capacity. Capitalized terms used in this subsection
are defined in the Credit Agreement.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On April 1, 2019, the Commitment
Termination Date was extended to February 28, 2021. The Lender was granted a security interest in certain leases as collateral under
the Credit Agreement, and the interest rate charged on amounts borrowed was set at LIBOR plus 11% per annum.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On January 29, 2021, the
Company and the Lender signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment Termination Date to
April 1, 2024, amended other covenant requirements, partially removed indebtedness covenants and amended eligibility rules. The interest
rate charged on amounts borrowed is LIBOR plus 11% per annum. The Company paid the lender a fee of $237,000 in consideration of the execution
of this Omnibus Amendment.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February 26, 2021, another
amendment to the Credit Agreement was signed to extend the deadline to receive approval from a third party to enter into a backup servicer
agreement.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March 8, 2022, pursuant
to Amendment No. 15 to Credit Agreement, the Commitment Amount was increased to be up to $82,500,000. The incremental increase in the
Commitment Amount was provided by WE 2022-1, LLC, as an additional lender under the Credit Agreement. WE 2022-1, LLC is an affiliate
of Waterfall Asset Management, LLC. No other changes were made to the credit agreement.</p><div>

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

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

</div><!-- Field: Page; Sequence: 17; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of December 31, 2021,
$50.5 million in principal was outstanding under the Credit Agreement. During the year ended December 31, 2021, the largest aggregate
amount of principal outstanding under the Credit Agreement was $50.5 million, and $6.6 million in principal and $4.2 million in interest
were paid during such period, at an average interest rate of 11.2% per annum.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Loans Payable to an Officer and Director</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>NRNS Note- </b>FlexShopper
LLC (the &#8220;Borrower&#8221;) previously entered into letter agreements with NRNS Capital Holdings LLC (&#8220;NRNS&#8221;), the manager
of which is the Chairman of the Company&#8217;s Board of Directors, pursuant to which the Borrower issued subordinated promissory notes
to NRNS (the &#8220;NRNS Note&#8221;) in the total principal amount of $3,750,000. Payment of principal and accrued interest under the
NRNS Note was due and payable by the Borrower on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without
penalty. Amounts outstanding under the NRNS Note bear interest at a rate equal to 5.00% per annum in excess of the non-default rate of
interest from time to time in effect under the Credit Agreement. Obligations under the NRNS Note are subordinated to obligations under
the Credit Agreement. The NRNS Note is subject to customary representations and warranties and events of default. If an event of default
occurs and is continuing, the Borrower may be required to repay all amounts outstanding under the NRNS Note. Obligations under the NRNS
Note is secured by substantially all of the Borrower&#8217;s assets, subject to rights of the lenders under the Credit Agreement.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On March 22, 2021, FlexShopper,
LLC executed an amendment to the NRNS Note such that the maturity date was extended to April 1, 2022.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On February 2, 2022, FlexShopper
LLC executed another amendment to the NRNS Note. This last amendment extended the maturity date from April 1, 2022 to July 1, 2024 and
increased the credit commitment from $3,750,000 to $11,000,000. No other changes were made to such NRNS Note.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of December 31, 2021, $3,792,923
of principal and accrued unpaid interest was outstanding under the NRNS Note. Interests paid for the NRNS Note were $557,749 for the year
2021.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>122 Partners Note- </b>On
January 25, 2019, FlexShopper, LLC (the &#8220;Borrower&#8221;) entered into a subordinated debt financing letter agreement with 122
Partners, LLC, as lender, pursuant to which FlexShopper, LLC issued a subordinated promissory note to 122 Partners, LLC (the &#8220;122
Partners Note&#8221;) in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&#8217;s Chief Financial Officer, is
a member of 122 Partners, LLC. Payment of the principal amount and accrued interest under the 122 Partners Note was due and payable by
the borrower on April 30, 2020 and the borrower can prepay principal and interest at any time without penalty. Amounts outstanding under
the 122 Partners Note bear interest at a rate equal to 5.00% per annum in excess of the non-default rate of interest from time to time
in effect under the Credit Agreement. Obligations under the 122 Partners Note are subordinated to obligations under the Credit Agreement.
The 122 Partners Note is subject to customary representations and warranties and events of default. If an event of default occurs and
is continuing, the Borrower may be required to repay all amounts outstanding under the 122 Partners Note. Obligations under the 122 Partners
Note are secured by substantially all of the Borrower&#8217;s assets, subject to the senior rights of the lenders under the Credit Agreement.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On April 30, 2020, pursuant
to an amendment to the subordinated debt financing letter agreement, the Borrower and 122 Partners, LLC agreed to extend the maturity
date of the 122 Partners Note to April 30, 2021.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March 22, 2021, FlexShopper,
LLC executed a second amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1,
2022.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March 31, 2022, FlexShopper,
LLC executed a third amendment to the 122 Partners Note such that the maturity date of the 122 Partners Note was extended to April 1,
2023. No other changes were made to such Note.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of December 31, 2021, $1,011,439
of principal and accrued and unpaid interest was outstanding under 122 Partners Note. Interests paid for the 122 Partner Note were $148,011
for the year 2021.</p><div>

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

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

</div><!-- Field: Page; Sequence: 18; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="A_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
14.&#160;Principal Accounting Fees and Services</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The following table sets forth
the aggregate fees billed or expected to be billed by EisnerAmper for audit and non-audit services in 2021 and 2020, including &#8220;out-of-pocket&#8221;
expenses incurred in rendering these services. The nature of the services provided for each category is described following the table.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 12pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold; border-bottom: Black 1.5pt solid">Fee Category</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center"><p style="margin: 0; font: 10pt Times New Roman, Times, Serif"><b>2021</b></p></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><p style="margin: 0; font: 10pt Times New Roman, Times, Serif"><b>2020</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-size: 10pt"><span style="font-size: 10pt">Audit Fees<sup>(1)</sup></span></td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 9%; font-size: 10pt; text-align: right">370,290</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: right">$253,000</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left">Audit-Related Fees</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Tax Fees</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt">All Other Fees</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">-</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; padding-bottom: 4pt">Total</td>
    <td style="font-size: 10pt; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right">370,290</td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right">$253,000</td></tr>
  </table><div>


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


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Audit fees include fees
                                            for professional services rendered for the audit of our annual statements, quarterly reviews,
                                            consents and assistance with and review of documents filed with the SEC.</td>
</tr></table><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Pre-Approval Policies and Procedures</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Audit Committee has adopted
a policy that requires that all services to be provided by our independent public accounting firm, including audit services and permitted
non-audit services, to be pre-approved by the Audit Committee. All audit and permitted non-audit services provided by EisnerAmper during
2021 were pre-approved by the Audit Committee.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
IV</b></span></p><div>

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

</div><div><a id="A_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Item
15. Exhibits and Financial Statement Schedules</span>.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The following documents are filed as part of this Form 10-K/A:</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Exhibits: The following is a list of exhibits filed as a part of this 10K-A:</span></p><div>

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: top; width: 10%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt">Exhibit Number</span></td>
    <td style="vertical-align: top; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; width: 89%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt">Description</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">31.1</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f10k2021ex31-1_flexshopper.htm">Rule 13a-14(a) Certification - Principal Executive Officer(incorporated herein by reference to Exhibit 31.1 to the Original Form 10-K)</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-size: 10pt">31.2</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f10k2021ex31-2_flexshopper.htm">Rule 13a-14(a) Certification - Principal Financial Officer (incorporated herein by reference to Exhibit 31.2 to the Original Form 10-K)</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">31.3</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f10k2021ex31-3_flexshopper.htm">Rule 13a-14(a) Certification - Principal Financial Officer*</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-size: 10pt">31.4</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f10k2021ex31-4_flexshopper.htm">Rule 13a-14(a) Certification - Principal Financial Officer*</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).*</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 15%; font-family: Times New Roman, Times, Serif"><div style="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page --><div>



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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify; font-family: Times New Roman, Times, Serif">
<td style="width: 0in; font-family: Times New Roman, Times, Serif"></td><td style="width: 0.25in; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
                                            herewith.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><!-- Field: Page; Sequence: 20; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><div><a id="A_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SIGNATURES</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed
on its behalf by the undersigned, thereunto duly authorized.</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%;">
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FLEXSHOPPER,
    INC.</b></span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; width: 60%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; width: 4%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; width: 36%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:&#160;April
    27, 2022</span></td>
    <td style="text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/&#160;Richard
    House, Jr.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: bottom; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard
    House, Jr.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: bottom; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">18</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

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

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



</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:EntityRegistrantName">FlexShopper, Inc.</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">true</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0001397047</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:TradingSymbol">FPAY</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="fpay-20211231.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources xmlns="http://www.xbrl.org/2003/instance"><xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU4r7faaRi/IlQjWJduheUsG6/CNb6hDp8MFJMiJ1LRD8/KxaF5WdiN+BOW4Ci7dqinXCqfirAdRJik6sYWcUJViZqrzt9JZ9V99vSDmtZMgn5sLrsRZVcUKS3+inwgzofFiriXj7DTNxw==] CSR-->
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-04-27</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body></html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>f10k2021ex31-1_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 31.1</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I, Richard House, Jr., certify that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 10-K of FlexShopper, Inc.;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for,
the periods presented in this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15 (f)) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">a.</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">b.</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">c.</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 13.5pt">d.</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of registrant&rsquo;s board of
directors:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">a.</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report
financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">b.</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-style: normal; font-weight: 400; text-decoration: initial; color: (error); text-transform: none">Date:
March 30, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">/s/
Richard House, Jr.</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Richard House, Jr.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Principal Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>f10k2021ex31-2_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: right"><B>Exhibit 31.2</B></P>

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

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>CERTIFICATION PURSUANT TO </B></P>

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES
EXCHANGE ACT OF 1934, AS AMENDED</B></P>

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

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">I, Russ Heiser, certify that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">1.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">I have reviewed this annual report on Form 10-K of FlexShopper, Inc.;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">2.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">3.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for,
the periods presented in this report;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">4.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15 (f)) for the registrant and have:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">a.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">b.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">c.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 18pt; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 13.5pt; text-indent: 0pt">d.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">5.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of registrant&rsquo;s board of
directors:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">a.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report
financial information; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt"></TD><TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt">b.</TD><TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-style: normal; font-weight: 400; text-decoration: initial; color: (error); text-transform: none">Date:
March 30, 2022</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">/s/
Russ Heiser</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 40%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Russ Heiser</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Principal Financial Officer</P>

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.3
<SEQUENCE>4
<FILENAME>f10k2021ex31-3_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: fuchsia"><FONT STYLE="color: Black"><B>Exhibit
31.3</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><B>CERTIFICATION
PURSUANT TO </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><B>RULES
13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">I, Richard
House, Jr., certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; color: fuchsia"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="color: Black">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="color: Black">I have reviewed
                                            this Form 10-K/A of FlexShopper, Inc.;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; color: fuchsia"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="color: Black">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="color: Black">Based on my knowledge,
                                            this report does not contain any untrue statement of a material fact or omit to state a material
                                            fact necessary to make the statements made, in light of the circumstances under which such
                                            statements were made, not misleading with respect to the period covered by this report.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="color: Black">Date:
April 27, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="color: Black"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Richard House, Jr.</FONT></TD>
    <TD STYLE="width: 65%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard House, Jr.</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Executive Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="color: Black">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.4
<SEQUENCE>5
<FILENAME>f10k2021ex31-4_flexshopper.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: fuchsia"><FONT STYLE="color: Black"><B>Exhibit
31.4</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><B>CERTIFICATION
PURSUANT TO </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><B>RULES
13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">I, Russ
Heiser, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; color: fuchsia"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="color: Black">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="color: Black">I have reviewed
                                            this annual report on Form 10-K/A of FlexShopper, Inc.;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; color: fuchsia"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="color: Black">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="color: Black">Based on my knowledge,
                                            this report does not contain any untrue statement of a material fact or omit to state a material
                                            fact necessary to make the statements made, in light of the circumstances under which such
                                            statements were made, not misleading with respect to the period covered by this report.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in; text-indent: -0.25in; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in; text-indent: -0.25in; color: fuchsia"><FONT STYLE="color: Black"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Date:&nbsp;&nbsp;April 27, 2022</FONT></TD>
    <TD STYLE="width: 65%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; text-indent: 0in; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/ Russ Heiser</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0in; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Russ Heiser</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0in; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Principal Financial Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.25in; text-indent: -0.25in; color: fuchsia"><FONT STYLE="color: Black">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>img_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !% 9T# 2(  A$! Q$!_\0
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M:LCQ)>3V&C37$#;9%'%<]:0^*KNTBG2]4+(NX5@YV*4;G<_A1VKC/[/\6?\
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MJ#ROU%:@'/3CO7R?X%\37?@_Q3'(-\<,LODW4!/ .>M?5UO,ES!'/$08Y%#
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M"#7I)YKSSXS?\B#/_O"@#S_X".W_  DNHCLT0-:W[0%S*(-)M@#Y9D+$UC_
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MYEO_  X@GMY"6>U/4'VK@%A\;Z0/LL=OJ<(Z; #C\*^N\XZ4C1H^"\:,WN*
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1@ Q1110 4444 **6BB@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>fpay-20211231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 29 16:11:56 UTC 2022 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" targetNamespace="http://anchorfundingservices.com/20211231" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2021-01-31" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:fpay="http://anchorfundingservices.com/20211231" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="fpay-20211231_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU4r7faaRi/IlQjWJduheUsG6/CNb6hDp8MFJMiJ1LRD8/KxaF5WdiN+BOW4Ci7dqinXCqfirAdRJik6sYWcUJViZqrzt9JZ9V99vSDmtZMgn0FydcGlgkouhqJicvQRiahT7O1+cK6VgA==] CSR-->
      <link:roleType roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2021" schemaLocation="https://xbrl.sec.gov/sic/2021/sic-2021.xsd"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="fpay_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>fpay-20211231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 29 16:11:56 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="16" xbrldt:closed="true"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU4r7faaRi/IlQjWJduheUsG6/CNb6hDp8MFJMiJ1LRD8/KxaF5WdiN+BOW4Ci7dqinXCqfirAdRJik6sYWcUJViZqrzt9JZ9V99vSDmtZMgn5sLrsRZVcUKqxXQXeZ29rb8UIvEBPRpDA==] CSR-->
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="38" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>fpay-20211231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 29 16:11:56 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</label>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU4r7faaRi/IlQjWJduheUsG6/CNb6hDp8MFJMiJ1LRD8/KxaF5WdiN+BOW4Ci7dqinXCqfirAdRJik6sYWcUJViZqrzt9JZ9V99vSDmtZMgn5sLrsRZVcUKVKqobXu3v18e7T6Yp/wYUA==] CSR-->
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl0" xml:lang="en-US">Local Phone Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl0" xml:lang="en-US">Document Annual Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl0" xml:lang="en-US">Entity Address, Address Line Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl0" xml:lang="en-US">Entity Address, Address Line One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl0" xml:lang="en-US">Security Exchange Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl0" xml:lang="en-US">ICFR Auditor Attestation Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl0" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl0" xml:lang="en-US">Entity Address, State or Province</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl0" xml:lang="en-US">Trading Symbol</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl0" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl0" xml:lang="en-US">Auditor Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl0" xml:lang="en-US">Document Transition Report</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl0" xml:lang="en-US">Entity Voluntary Filers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl0" xml:lang="en-US">Auditor Firm ID</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl0" xml:lang="en-US">Title of 12(b) Security</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl0" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl0" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl0" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl0" xml:lang="en-US">Entity Tax Identification Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl0" xml:lang="en-US">Entity Address, Postal Zip Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl0" xml:lang="en-US">Entity Address, City or Town</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl0" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl0" xml:lang="en-US">City Area Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl0" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl0" xml:lang="en-US">Auditor Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>fpay-20211231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 29 16:11:56 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="fpay-20211231.xsd#DocumentAndEntityInformation" roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="fpay-20211231.xsd#fpay_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb5xoUAgBpjtinaDbOlG9nx3BELc3XuqG8exWrRWSs81EfHI+8Da3acWBZb2VFWPU4r7faaRi/IlQjWJduheUsG6/CNb6hDp8MFJMiJ1LRD8/KxaF5WdiN+BOW4Ci7dqinXCqfirAdRJik6sYWcUJViZqrzt9JZ9V99vSDmtZMgn6E/VOreM78zC3Dzc/+bOZahlEunBrdymQ==] CSR-->
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_IcfrAuditorAttestationFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressStateOrProvince" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140049132792776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Apr. 27, 2022</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">FlexShopper, Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">FPAY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K/A<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,605,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,177,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">This Amendment No.&#160;1 on Form 10-K/A amends the FlexShopper, Inc.
(&#8220;FlexShopper&#8221; or the &#8220;Company&#8221;) Annual Report on Form 10-K for the fiscal year ended December 31, 2021, as filed
with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 30, 2022 (the &#8220;Original Filing&#8221;). We are filing this
Amendment No.&#160;1 to include the information required by Part III of Form 10-K that was not included in the Original Filing, as we
did not file our definitive proxy statement within 120 days after the end of our fiscal year ended December 31, 2021. As required by Rule
12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer
are being filed as exhibits to this Amendment No.&#160;1 on Form 10-K/A.Except as described
above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original
Filing, and we have not updated the disclosures contained therein to reflect any events which occurred at a date subsequent to the filing
of the Original Filing. Accordingly, this Amendment No.&#160;1 should be read in conjunction with our filings with the SEC subsequent
to the date of the Original Filing.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001397047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-37945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">20-5456087<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">901 Yamato Road<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Ste. 260<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Boca Raton<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33431<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(855)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">353-9289<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.0001 per share<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">EisnerAmper LLP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Iselin, New Jersey<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">274<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</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:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</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:gMonthDayItemType</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_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</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_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</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:fiscalPeriodItemType</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_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</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:gYearItemType</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_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</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_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</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:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. 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="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</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:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</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="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 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="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_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="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</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_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</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:yesNoItemType</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_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</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:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</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="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</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_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</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_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</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_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</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:employerIdItemType</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_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</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:yesNoItemType</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_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</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:yesNoItemType</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_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</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_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</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:tradingSymbolItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>f10k2021a1_flexshopper_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2021q4"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="fpay-20211231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001397047</identifier>
        </entity>
        <period>
            <instant>2022-04-27</instant>
        </period>
    </context>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <dei:DocumentType contextRef="c0">10-K/A</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="c0">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0">2021-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0">2021</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="c0">001-37945</dei:EntityFileNumber>
    <dei:EntityIncorporationStateCountryCode contextRef="c0">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="c0">20-5456087</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="c0">901 Yamato Road</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c0">Ste. 260</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c0">Boca Raton</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="c0">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="c0">33431</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c0">(855)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c0">353-9289</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="c0">Common Stock, par value $0.0001 per share</dei:Security12bTitle>
    <dei:SecurityExchangeName contextRef="c0">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="c0">false</dei:IcfrAuditorAttestationFlag>
    <dei:EntityShellCompany contextRef="c0">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="c1" decimals="0" unitRef="usd">40177000</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding contextRef="c2" decimals="INF" unitRef="shares">21605234</dei:EntityCommonStockSharesOutstanding>
    <dei:AuditorName contextRef="c0">EisnerAmper LLP</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0">Iselin, New Jersey</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="c0">274</dei:AuditorFirmId>
    <dei:AmendmentDescription contextRef="c0">This Amendment No.&#160;1 on Form 10-K/A amends the FlexShopper, Inc.
(&#x201c;FlexShopper&#x201d; or the &#x201c;Company&#x201d;) Annual Report on Form 10-K for the fiscal year ended December 31, 2021, as filed
with the Securities and Exchange Commission (&#x201c;SEC&#x201d;) on March 30, 2022 (the &#x201c;Original Filing&#x201d;). We are filing this
Amendment No.&#160;1 to include the information required by Part III of Form 10-K that was not included in the Original Filing, as we
did not file our definitive proxy statement within 120 days after the end of our fiscal year ended December 31, 2021. As required by Rule
12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer
are being filed as exhibits to this Amendment No.&#160;1 on Form 10-K/A.Except as described
above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original
Filing, and we have not updated the disclosures contained therein to reflect any events which occurred at a date subsequent to the filing
of the Original Filing. Accordingly, this Amendment No.&#160;1 should be read in conjunction with our filings with the SEC subsequent
to the date of the Original Filing.</dei:AmendmentDescription>
    <dei:EntityRegistrantName contextRef="c0" id="hidden-fact-0">FlexShopper, Inc.</dei:EntityRegistrantName>
    <dei:AmendmentFlag contextRef="c0">true</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">FY</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="c0">0001397047</dei:EntityCentralIndexKey>
    <dei:TradingSymbol contextRef="c0">FPAY</dei:TradingSymbol>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>13
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M%_\;SO$1PNZ_/[&\UDX:?^:+X3]>?P%02P$"% ,4    " !$@)U4!T%-8H$
M  "Q    $               @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4
M Q0    ( $2 G52+TK3=[@   "L"   1              "  :\   !D;V-0
M<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    ( $2 G5297)PC$ 8  )PG   3
M          "  <P!  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @
M1("=5.Z 7-)X"   )2   !@              ("!#0@  'AL+W=O<FMS:&5E
M=',O<VAE970Q+GAM;%!+ 0(4 Q0    ( $2 G52V,20+[@(  (D.   -
M          "  ;L0  !X;"]S='EL97,N>&UL4$L! A0#%     @ 1("=5)>*
MNQS     $P(   L              ( !U!,  %]R96QS+RYR96QS4$L! A0#
M%     @ 1("=5#JJHN=  0  / (   \              ( !O10  'AL+W=O
M<FMB;V]K+GAM;%!+ 0(4 Q0    ( $2 G50D'INBK0   /@!   :
M      "  2H6  !X;"]?<F5L<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0
M   ( $2 G51ED'F2&0$  ,\#   3              "  0\7  !;0V]N=&5N
B=%]4>7!E<UTN>&UL4$L%!@     )  D /@(  %D8      $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>3</ContextCount>
  <ElementCount>38</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>2</UnitCount>
  <MyReports>
    <Report instance="f10k2021a1_flexshopper.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-K/A" original="f10k2021a1_flexshopper.htm">f10k2021a1_flexshopper.htm</File>
    <File>f10k2021ex31-1_flexshopper.htm</File>
    <File>f10k2021ex31-2_flexshopper.htm</File>
    <File>f10k2021ex31-3_flexshopper.htm</File>
    <File>f10k2021ex31-4_flexshopper.htm</File>
    <File>fpay-20211231.xsd</File>
    <File>fpay-20211231_def.xml</File>
    <File>fpay-20211231_lab.xml</File>
    <File>fpay-20211231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>img_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="38">http://xbrl.sec.gov/dei/2021q4</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>19
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "f10k2021a1_flexshopper.htm": {
   "axisCustom": 0,
   "axisStandard": 0,
   "contextCount": 3,
   "dts": {
    "definitionLink": {
     "local": [
      "fpay-20211231_def.xml"
     ]
    },
    "inline": {
     "local": [
      "f10k2021a1_flexshopper.htm"
     ]
    },
    "labelLink": {
     "local": [
      "fpay-20211231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "fpay-20211231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "fpay-20211231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd",
      "https://xbrl.sec.gov/sic/2021/sic-2021.xsd"
     ]
    }
   },
   "elementCount": 41,
   "entityCount": 1,
   "hidden": {
    "http://xbrl.sec.gov/dei/2021q4": 5,
    "total": 5
   },
   "keyCustom": 0,
   "keyStandard": 38,
   "memberCustom": 0,
   "memberStandard": 0,
   "nsprefix": "fpay",
   "nsuri": "http://anchorfundingservices.com/20211231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021a1_flexshopper.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "000 - Document - Document And Entity Information",
     "role": "http://anchorfundingservices.com/role/DocumentAndEntityInformation",
     "shortName": "Document And Entity Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "f10k2021a1_flexshopper.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 0,
   "tag": {
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description",
        "terseLabel": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag",
        "terseLabel": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditorFirmId": {
     "auth_ref": [
      "r3",
      "r4",
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "PCAOB issued Audit Firm Identifier",
        "label": "Auditor Firm ID",
        "terseLabel": "Auditor Firm ID"
       }
      }
     },
     "localname": "AuditorFirmId",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "nonemptySequenceNumberItemType"
    },
    "dei_AuditorLocation": {
     "auth_ref": [
      "r3",
      "r4",
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location",
        "terseLabel": "Auditor Location"
       }
      }
     },
     "localname": "AuditorLocation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_AuditorName": {
     "auth_ref": [
      "r3",
      "r4",
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name",
        "terseLabel": "Auditor Name"
       }
      }
     },
     "localname": "AuditorName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code",
        "terseLabel": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date",
        "terseLabel": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r3",
      "r4",
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report",
        "terseLabel": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus",
        "terseLabel": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus",
        "terseLabel": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "localname": "DocumentInformationLineItems",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentInformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "localname": "DocumentInformationTable",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date",
        "terseLabel": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r6"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report",
        "terseLabel": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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'.",
        "label": "Document Type",
        "terseLabel": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One",
        "terseLabel": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two",
        "terseLabel": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town",
        "terseLabel": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code",
        "terseLabel": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province",
        "terseLabel": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key",
        "terseLabel": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding",
        "terseLabel": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status",
        "terseLabel": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company",
        "terseLabel": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number",
        "terseLabel": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity Filer Category",
        "terseLabel": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code",
        "terseLabel": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r7"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current",
        "terseLabel": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float",
        "terseLabel": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name",
        "terseLabel": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company",
        "terseLabel": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business",
        "terseLabel": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number",
        "terseLabel": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers",
        "terseLabel": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer",
        "terseLabel": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_IcfrAuditorAttestationFlag": {
     "auth_ref": [
      "r3",
      "r4",
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag",
        "terseLabel": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "localname": "IcfrAuditorAttestationFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number",
        "terseLabel": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security",
        "terseLabel": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name",
        "terseLabel": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol",
        "terseLabel": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://anchorfundingservices.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "fpay_DocumentAndEntityInformationAbstract": {
     "auth_ref": [],
     "localname": "DocumentAndEntityInformationAbstract",
     "nsuri": "http://anchorfundingservices.com/20211231",
     "xbrltype": "stringItemType"
    }
   },
   "unitCount": 2
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r4": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r5": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r6": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r7": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r8": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>20
<FILENAME>0001213900-22-022708-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-22-022708-xbrl.zip
M4$L#!!0    ( $2 G516#Y%B WX  *21 P :    9C$P:S(P,C%A,5]F;&5X
M<VAO<'!E<BYH=&WLO6M7VTC6*/Q=OZ+>S/2SX"SA^(*Y)#TYRW&@0W<"/$!/
MS[Q?9LE2&6LB2VY)AKA__=F7JI)DR\8B& PX:TU/8ENJ7;MV[?OEY__[?1B(
M&QDG?A3^XTVC5G\C9.A&GA]>_^--Y[)[<O+F_WZP?O[_=G;$+S*4L9-*3_0F
MHAL-1Y>N+ZYB)TSZ43P46^EP6^R(09J.WKU]>WM[6W/A-XGKQS*)QK$K$_Q
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M\A]O^O#3=Z)1'Z7BR@<@Q*F\%1?1T EM_L 6ES+V^V_H*83@+?X_<9=C7P;
M6R[&@=PY=ZXE,I+\NV]]+QW@R^L_O2E;]*XUWXM>%'LRWDFCT3OQ,7#<;Z()
M#R51X'OFRUZ4IM%0?]_0W\.*@-$PO^1.WQGZP>3=73O]G[\U]NKO?WZ+SW]0
M^YW9]=N9;6?(&57%[GLQ=.)K/^2=PL_-!WIW]!D>]XX3^-?A.^'" <OXX78Y
M>GY[>"_HMXG_EV0 X4V]#[^?GEP=?;(NKSI71Y<_]V(@_\NC[N\7)U<G1Y>B
M<_I)'/VK^[ES^LN1Z)Y]_7IR>7ER=OKSV]Z'EX>*/YQD .(UC4+;^E3KUD#<
MMW</7^!>5T7+!+RHSP&_]^'X[.*K^-G__BZ,PM/Q$!YUF3E_3R]D_Q]O7%#U
MD+?_XPVH0^\^12[\)DR)+7]HU'=^>]OY^6WAZ0]\.(^V@0[ XR%,XC2JB<8#
MK_XB:>)I+_5B6F/5\A]O0!U]U_>_2V\GC<>RC 8[83AV@@LYBF+"U>'^[M[[
M:6)4* 0R.3W]O?/%NC@Z/[NX$N>_7US^WCF]$E=G ECK%?!/T6B)LPO1:&]Y
MV^+L6%Q]/A(YKFLX;J=[A5\W#EN[&S;T/#95>!,MY4DWBLF">0?VFXS1O'GS
MX3B*K70@1=]/7"<0$^G$8.9Z8,I6(%H/S-6=(?Q@@"2[XSF3'7S1C@S+B/@<
MWA=Y1Z'W"1ZK=#E*UBDNT1W',:QP3)OY-X!@5ODD73GLR5BT&M/WQ:XN"[(%
MCN&3Y,T'-+YFA<+TOQ6%O2A">Y&W)XI?V(9>Y"E5%JM])TA*Y2KYZGSDC079
MNCLC6\$6_W!UT3F]/"'YN1&MKY#LM,A,#=&($8DTT8^CH?B/^B/2R/S]A6'@
M11YK-QH._02]_=:Q'T@!5Q[TA7?+*P='8>JG$WR6'WWSH8[NV/W#W?9<5>!E
MH.[YTP,*D^&U< *0%V]$$KL@-H;7_X$#K/UW=/U&OW @_>L!;&&W.?K^7BA/
M:;-='WU_\W9SJ.N]J5WE7BN\#,,_._[WG8'O>1)6Y/^'U[OI3AU8_9>C?UU^
M/CL_/[JPK9/3;LV@X\6)ZJVC[[!I"]F9B/KB0E[["4JX5#B)2$;2]?L^6(5^
M*/PT$>[ B0& [1>&A#MH/G5Z(!A<&00CQ^- ,$@ _#>&@?2_*V\\%W%Y_^:#
M^#F-[\/ X#E//S<59.EQD*76SL(P:LW=PY_*<*I0LS3K7%8/Q^OV+DG!(A_%
MT0W26M%^9Q%Z$KI1/%+.BDO\=3<:AVD\Z4:>?,CC_B0#Y]:)I3GP:2F=>@6T
M:H;_$#A;%<U.@;Q6E#!]T%?.]Q-@MRFP%I<.6RM.#X>=9GVGO=O>JQ_L+SID
M^$_\(!=O?<ABBRZ.B&(1@;$2B_^.8S_Q?)?LE:@_CU[69P.+Z7I]X-PZJ5W4
M+FOB:#@*HHF,\Q"_0+KR\\R9R"N^=D+_+_KW]OH?UW,AJR)CQ$#?]@NGK.=R
M,L\7SA=(-!4UCH[GQ3))U/]]\4/9>//AL-X0_W9 1XU@4<?[@?C0O$6:;SY<
MIK(FFGOUN:Z@9T1'SP7.!Z/WN[7H]4'#_8BU"W\]BZ^BV_#-AX^1ZX@+N [A
M0UT%TD7/XG,P^GS,POQP_.6EW8-'()%[H?X\ GL[^/_]T4,;SZW6+L;27Y=1
MI9"*'K)1#*3LCYQ R._2':?^#3K.^I@1OU&#'P[C0+D"2;=,^WU+#CGEI'L^
MCL>7YUNGH\I<QO_SMX-F8_]]8J4RD*-!%$H1DF?'%G!G@C&Z3H432\R)]V2%
M$!M*J0X\Q[QLZZ#=WIYF/<N_[ N(N> <H=-NIU:[M7/8/#C<A.N>WZ8N@0?'
M?NK+A+<7$S7*6'K6:!PG8XQD@((//R-[NM'<ZFTC&\=(?L=-W[TP=*Q;).-&
MQJD/]TWO&'!33:0\H5/[P0[E"NN!D.BDXPZ$&SA)4D4"Y\(/ZZ@T/-=3.54A
M3SH4^=T=..$U?!"*VX$/GV2,9*%I64K@/4#!=1R-0V_'C8(H?B?^UNT>'1T?
MWY_V'\V*4 QUTFCVB&X?.M<&$'R91NXW6XR<6-PXP5B*O]=K]7J]@?E4(AE4
MB,RM#S4]%\7Z"N1>95HX4K<#KPQ<G,[EI\[_SBA@=*KBJQ-_DZGX\J6[1HK[
M?\=)ZO<G&\U]GNYD9=Q.S%&;K@MJDS@%_?E)T?&C9[J>"O(*=G42>AA-DE9O
M(MR!A#L*0'P3/A]FG"7\^(EPQ"WH@CO?PN@6%I=. J?LP1?)&(TX)Q&>[/LA
MYP-A2:W8K;<U6634A!12$__6*KG*J=;_R/Y;T;/U!X#V&T)VJ0 [(;B (47E
MM5"F4.IE'>B&3,,HA4_^'/O(KX!-]3%Q-Z84_J2<?[4P9,U9^1D76P&-_C,*
MQF'JQ)0/'"<;VGP1NYI#F[<#23DV4P2ZU=@6 ^"52)6><(+ D&:>9GM2_0#>
MN8!,<UQ5:V$6D"Y^C<4CPH-OPVOZZ2B6KB0?6Z,IJ%PN$5OPOC[\+QF#29,,
M(LS>U&4+Z<!)Z<%<TN>MD\S>+'I8[6$;Q$#HB:WFMH5[[$D)*![W_@L[P-_3
M3^$AA$*]!PMM$@*"@'225!S6A>=,DEK5L)*J\^-B'5@"XTM8A@?7>.$MF[W6
MIU'AWK\T@MU<PY2N(%#FT$^Q0Y,,@$+C*$1;/9@("7;[1)R@1NVX%,/YY*2.
M.&9!4KBEV3ORD@6U'TMI/W!_QH%#-_ARYTIL(?;WWS=;S9I1CWS*G1YA[O2#
M7-ELG];TE65XS4V4R7;E>Y;#"Z)%7;O-/=O<LY)[1F9# %!*X;@NW#-NB8:D
MAS9#6/HIJ'#A3ND7R1 N**P2:R9O84<S)YS8*!OA=2!0$"/7XCJ.;M.!4%_7
M8#N28",;A0KT*&"+4:EF_?T\".GKQGO]L[D_L-0/9N#3 .@7H7A4OYT#JOZE
M-J(:S=Y.4PM\+>6?/CKQ^/=E]>&)%48G;@=^*G<04-@NF*FQ,RK%9^;0KS^9
M1_]+^65X-\]_67EOK?TGC%841<V/;J79>K*M=%9W0$](?"4'M%Q89?4W<RU3
M]Z8+J23I:$0/**6OHWA25DY%'HBN^@$Z(DH$[K0V]P#T]80TM?< E_YIP+^<
MIU0\]H'\:,<J)CW:SL=QXH<R259YS,ND'[XJ5K(X#+F!?I70'Y5K^^M^A6>Z
MX_ =UKOYA3;3Y;VL4@V8?Y<W8>/ULN).^M9\.QQS/=E](.Z*Y*"'COQRH(Y@
M2">-Q#AA&QXVP.WH2KKM1#&M%4S0.7#KP]*PK @!_ @EZ(V?D'H3.J'K.P%:
M.5A&CI!B,VC/B;U$8!VZ[\V+=K>VG.TR>[PF-GZL9[2KZOYB%;)1>A@F@Z$W
MQTE3B=T+D#: 3+ 1!BSO7%-H0R<]"R=)0-NA]JR*=&2_+\F)BFJ0!1_BDS[Z
M5D.@2^3,<12("!24'+EF*B"U:S1$N5O?S:6N7CIQSX'7[IQ]#^0$:5-L-=KB
M]]HE=@[>;^YAGNLVWL!LERHIMA> 6,A=BKX?#]FQ/(*U'?0BPSVBF+]'$#MC
MST\57'>ZDI>0+R=N/^[@.Z.XDV'V.'"NY_9?>VF4^6KOV\64WS@9R"#0HD-L
ME628%)RC0.?;RT3M==CAH92A2P33Z$!S&O"^M.-\F41Z-9"6<WT-+!%5E"&G
M*W(:JB*RFXCX(G)^C%*H?[J<NXJ!MG0B@!XH<D]AC#X&O.%MB7Y#1N64-*4^
M#3#TW5-6,0; K9F?&V$RC!)DN9CS%TQ8W9&H)B42:-C3;7O_'%,[)IO"]LX(
ME)KO/A"TA$?^KDC_F.)X 'B!]AMOX)ZY\-L@(9=Z_B*$X^&.%U'C8/S![&4X
M)Q%R'$1.^D8@')+>,0Y]?OLX\=Y\V*W;C?U]NUXWE<\:D@]B"Z>B>"A=.0;J
MNQ)DK,J[AH^L$H0H]">49(K;)6PF44#O^74<2M&JVS@BIX'X_GNS=KB?Y1-O
MUUX:&3]J$WT#/V8/<TD7(IE0"^0]3DFQQELREZ*M_ 'J6]&!LP]$<Y_.K<ED
MO)!NFWFZ/3D]KDBYG'].B<J7!/M9!GHI*?,.WWQH-NR]>MMN8K?6*6JN;4CJ
MATCJY]X'W8X7E6/=9883HV+9!ZTU="5VWM-)QZ/GYPE8=^GZ%(5B>B20&P6!
M,TH ,?IO=P9IIWRR*N38_FD&S4N?8OX1GK7!!HK DH=W@AH_+IM#HQ[E8HDC
M/PEEW!FB*/KRY7S9]@>Z9*J^BCUA!2P-!!#YAI85MZ=?LGAE, H2&?A "$@3
MO\HXD9.J;?=6<J[':/6>?+K?T>+#)Z#D-/=W%QWH,W=?5F!:]YTT5M&U_3!3
MR<S4L3E3R<S4LH=S_*[G5+(G)A#<^'MXTY]CE/#PA@P+-$^/'\B=>7Z#>R4;
MI,_*!\UEY:AO<KB=P5A9G5X9%OE00M0]@R7.)L/+Z$.VK7G;' %>=GJQ=+[M
M]"3HMX :)[AU)DGQB.=@8'9_!/,2(.0I\^E'Y>7 7:$:FINN=?1]%#BA ^Q]
M HIF*A]YN)?>;]FBB\43_ML/Q]+K@!WT'S,D[)-,W-@?H8S><>O_P5_]IU$0
M9B6_S%//W%#DO;:-QJ.?B,(,,]YS RWX8YR8RU/6A(._2<B0/ [D]\M!-!JA
ME^,D=&O6ELJMS'VC\RE5B8'Z0;>0;+DM>(B6N#"N?;.D*4Z8G8:4FQ_$S@4R
M72E,P*&GJ1H-=!J9B%$V6D!HJ"^/N@8@^/BK$[L#[;AHBJT<^&>Q#^@#:(ZI
MFD(_51-_2.RAHHLL,+7<*D4J1BJHZPI'U/S0C++-TL7!Q#IW !LG)R=HCV<8
MH7@ FN,8EU.O(9\LOFH*-$+)K;0\G\-X5#,2C6.3B'N#3I[H^T10"VB"$W'G
M8UTI5X((IY\J#S'L!$'!YY<XCIKH)(7M4%X^^HP;;15 F5-%(W)5-#9%#UTT
M-'3GS40#,;_?4TRGG7V?Q7#4]Q:>4T]RD(4"2PF\9.#W,*H"QY,N>2'8Q3"M
M:#XP6YK/<6%=Q6*8>GSO;C:S0C8"!RA'*1>CXM(]N(I.+[J1<(J1ZGK,1YR(
M@7,CN49IZ. ]B,KHMR:N9C\T7)5.*AF!-,ZY<CWJL=POO,TRMP&HXE;RVG@?
MQB./_!GT()!T$"5C])OA"@[%.A!FZ5-P,99]C(A32%O>D%.$_:*1ZV(9!D8C
MA<, ).->0MI3JG?&3,&:@LSLL^.ZH!W!7X.)O8#ZDD$T1O<V!@X=NO4 ZG_'
M(3ODB.WQ]<2W)B+C@T?='$R6@JD,5QHB0]AY GM@TG[S(1\9>N+:_9G5%^C#
MS2KZ<*/Y< KQL@IC#I2BNCJBG=REK"+(&VWU 8FK]^&*W'9PV=10\>3I9\3.
MP\P3>Q@M'-@>*XK*?$X*EHQ&\9Z\%Z4YI*6FM-YNZOW0N_5O ]F'C1_.L=S5
MAWZ(3</?B9W#_,U9%H*%3]S%/&;!YY_.I5"\JDR4VD'&)V$6G&F=%%_WMIKU
M7;O9.K";[?;VFQD@ESV=''7@C'M'#&*TH?[6^4^]<7B7'Q-A[UQ<H:I<& /D
M?"A%W,.>JH'\H/'3PO/2&US\J^7/+%L8WMB8/K1[GT0EZ%9P(1X&.857/S(M
MW^EV!T,+_EK+^Z-7C>C"C6K6[P+Q$]AL;AK%B4V '1GSZHS-)[:FNSH@*'[!
M3#DTL>2\R_=0Q[H8[L:,C_^';\,R9]EXPK-LW 6B.3R""UTO,DQ(FW_:LSJ8
M<U;K<T6;"X^U>#+U6J/9]L/I@S4?5X"L<+Q-TPML(LYN0[AZ W]$H* J"2\%
M,U5\E*&$>XG^#?X-7<^O)A&6_GDA [)U*<=B$ 7H@/F*^;-Q\E2WM?DTU[55
M_;J6KU5F'Z$G9%F=>/JP6V\^J",EH);]0R>+CC$@C:1PUC1%F;-A$O9^:,XN
M3H!R1^BZ(Z;ML"GR!#2PN_9L8'==R67WS8=S[>*L1#"=+,7\6"K7.*QP@YWR
MGY(6]AZ>'U159I=]R8M04WM3!-5^HPRI?S(5:%OP61H C?V-3;1.Q+8$IVVO
M*Z?=0S6:HT.5&"TRUF,3>[HT,;9+=R"]<?"TW';_Z;GMYIHLUO[WEW!]79[\
M<MJY^OWBZ/+QG5^K9> 'Q2,H2]:C_S@4]P1\U9MOU,Z+OG3E$-<F&5MD3Q)3
M>M3<L:>,?"Q(8%X05VN]%V<4KT[>(2RJP/*]^"<6 55,0WN8L-N"M+-%R'A3
MV*;>X'MQ-1G!/KY$MS(F/+]76<R(B-,(M^<7PF?Z2=KX)MSW(U1?9!4452AA
M%8_!%1ZN.Q$'/JSIP,<Z!A6+Z"<7]..B'[G_@R(__R9:R).NFL+\CO*; C^4
MK-I:C7I-9$[U>SC4-U5R#Y3,>7)Z?';QM7-U<G8JNF>GW:.+TY/37\2GDXNC
M[M79Q>5CYI8^3B)MN?K&:A!ZEU-,LDP'HB>#Z!9KOS,-U\JG)F(J)H])XJ:S
MPE,$K;(,@P#_OYC,>.W$/%H.%$S\B'+UL%L("C4;JV2#+*_/MIPTC?W>F.IU
M0>'^Y@=!P@F/@<K2^AC!&]'W;6X3)EBYD4FG=%1_70V<3IE*9'PC=6$KO>4A
MRP/O@?AU.'RX#Y^C6\3H)?"GFRC^YH=X ;(&XDX.D3@H-LOS;-8;!\2U"+/8
M9(-0VQTX/IQ_J//*&-7B:VP64.T% '2DAC"-Y0C(28ZIQVQZ&^VDL#GAC-,!
MD)8%Q)(0W7 .IV3ZX9!&?JU/LI?6W&A8$Y\E-PR)W#'6,F,NW2B.^I+2?6E)
M3SHW2#DJ:1:H)\'43;V$#<AR!R$8=]<36PREYSL6+@>:%3Q-F;+820<P"W2<
MF 5=^)X*P<>N"XOUQX$I*9=ZK41BG7C*B^NYBQIT.^<KZ(Q&<+Y=@ PU4GIO
M-P9(4MNZ3#$O^#B6R4!<19XS(5Q\\6&'2#CBJW/M_(7+ CZ'$5;^8A)C!N<H
M<":8K @'$<(6J+X3NYM$@=08\6*GGZJB81 * TX/IG7Z$B2;$U@!UA&KUMJ4
M5HEU[HS*('6RO,>2"ZMSNCM)$L%FZ148S:+]P9['(16F78OSW+&QA#1]ZH%D
M$A^)66=43KTL"V^DA$4ZW]D5.M? B##W>*MSTNUV.]M%2O4DM\T TD::5%LZ
M=10K^R(=3T7D\)VN'V *:(>R@ &]OX<@X>/$3R>V ?ZWZ#KRT/\387^9OM"M
M^.ADD*BHY=+ 'V(WFDAW(H<[?.U'XT0T#ILM<0D;E>EDSEHU"\[Y.G:\,3>3
MC*,AO2;[!:[[U0>YS?FA#E ,MJ Q!?V>O(XET8*!KN,-_9#JQLV!8PL$>"-?
ML(\@%T!\4.WYI4O<W<I>DXLW$#AE4"-U8BMVEBW!1 38%\<DMG]UXC_'\/T?
M@\C "7_77Q\KYG#"UY*O!%Y\N"J:0@"/0Q^H $7;" %56>74:BK?>L?AU-Z(
MDOEAF]%U"(J+EV73 M^)>2+3+T'4 T+(A5H[YAUBJ_O+U\XVYD(#*R;$U:P\
M=?5B2M(M7!1$)G782E [Q&D_(/FN*7'0)+';^1Y!N-%H)&--D]0=",C)OQX$
M6*4=R!MU&S$Q.-?FFDK_-8,B],,EBS10#O7A @$ 1P[6,6(!H,-^8M2MJY3%
M44,FV*X<Y52(>4Q6]??8"&$4PK\Z^.I/-=$) DD2&/F!52Z!CV4O'CM XR"!
M]YA?T6/%ZY.9&/_$)A[GFE^RX#P^4T4E*,YB\0M>":[B02',UP%> H</+-#2
MSZ)@"B)0_.0-7/81T;MN$,2YYYH02=ZUZ^J0F32:#18C@#+>")?8-,$8S.^"
M!<FE#'W8\1F_$&4!7+E0QGB9SYU@*#Z2*MIU1GY*-P*K/6Y02*DV,'X(2DE*
M(.;::/%+5&)\UBD,#L89$LQ#W_,"N:.:S_3&$VRA82/]\TK^7[P_4@A4>[V9
M%>$!XG.G<(,R70FN8.[HBIL>87,\8/" <U*GJ""E._!E/Z<3*%L13^XS9LNB
MC6E=!GC?0%*BZ("%OWSIVJJG37PML1'+>#0*?'X,"") 4'N2'+YXQ^DQW/DI
M&0&*-:L-_#H.B,S:"/P9T*#>3 WTC^S[>LM*!T!"UX/"EG?MW ZS;?WS7!\K
MT@GBD<A/$^7E.-3'J@\=-1FP !R"^9I9[M1QXQG7+ *J,[Z&^X9@ <X56)=R
ME);#Q>2F%IJ%YDL4>A%8QM06!T$[&L= Y2"[,MBH%Z'^V+0<LN;L90IU340M
M_H-9$2)S&KQNAT#!9!T:=8\U[MEEU7C19YJ,)%)+BLP_=;"5=,TZC_$RP4+_
MC4",PX]*WS5S6&3Q@2!)J="+J.3&B4D1@>O@N%RVM37%6\[.;,(>_B/[*NI;
MH-MK#@$@ )_U4;5+ME&1N8)?3UQ4.Q,-CBJN&:FNV,@'25E@B0W4V@?5.$+,
M\$9I02-F#&EG JHF" ]8_5*RW!P.Q*(]%FJZRW1W/F1'U"7I#P R!E,3-/PM
MD-KB_+:[G;_A1EURQ,?:QUJGIO0C,#"<_T8T=@;93S%G*UM-7<BC&ZR>"O+*
M'#QUB95NUWWTP<(^0 , 4>_G%R_3-%B^6X'186G%' "9H9Z7[)E* @MS_\$B
MI/ *2BICCCMTODE29\D_H.Q]-0V'+'+$=6CY.77=B#MZ+QY%5KZGC+^\&;]1
M(# (B*SGLQ_^);7R0.:[-:,\%$02DP@]QD:YHODIC4%I<-F5RQ$)*]-PT.<G
M7[MP\<GJ)LLQU)S( C(=Y[C]7$%M% . K:4N:YYIJ24 %+JA85[&]YSP&]_2
M7Z+ 0Y_ )>@'\$87/:E8>8=;R.QZMF4-72FC/%.#%0=,_.\9[R,KJG8)ERH>
M\@LZ?HQ*%+H,2*- [9VZGSD)ZOQ\CQ&Q( 0HK8]9U+"'E8(>ML.-]:4\B9T_
M?7JS,=3SK!=;E&:[G0:>4[>F;RPF>1*>OA+#,::@U4'-(<&96,8.S2>+IB7V
M8A<O;A2'/J@&7R(P")$-2954"$N0PUM;G3D+TI%Q1'VTA0R!NB6=!4%BS2YR
M);\CML"(0GH/-[;!A^Q^JCZ"$3:I]:PB)\\U2B92(D*!NW.!! 1GA8>!1VL+
M]B113[X&E;8W]@JE[1^;XOCD:/X;=*V[<BU9.9O2%A_A^$$OCT,PW'UV$JCW
M<9UJ*'-EJOR-L>5A#R[0O-2UW>@>!(PV43/N2ZJNI?YTP!:F=ONQ:2T$&9A*
M!%8+FLJ)AH>\ VB6:&6-FUEC1S-L8$HPB4BG6V.S0G39.]<&O'QC/6Z?9ZGV
M>9X$X3>DVF%TE BPD8/)CN<'8VJ<YB3 (E+G&\M[V((2G-I&IMO +BP'!&9^
M'=W3KZ^1TYA&#N[+FH<Y&]B#*R5PA$;])UMCXM:'5:@>FKH1$\<!J,((MD#5
MP:',1$B>ZFK(^,00+,ARE[_%9[.8G&PQ OTCD=Q-3CLIJ+[^ )L_4&E^H8A9
M=Y1LM.R<_4M7Q-!2B?\$E7%EP15LTE)9I'0Q-!9]=PQV%&DQR1PUI@?,5@RE
M[KRX"2_D%),JN1^[KR/WHQ,[/=^=S?MH;/(^GC^]]SY<#>"-B3BKB=^<]*\[
M/'G*!X"NH,]* R\RDL"Y-68FOD]\=))OR-W_QQF.WHL_H@#,3_+XH+,^<AUQ
MX:01;.@X )/2<]"(!IF&*K.! CD;=4@%  I@U/=MK;+[?RD>J*(]'.>C&%#J
M?$>PF.\B3%G8@%0Y_H59036H4;II"AHOV'H"PTYNRL-63=OE-%>L0@@IF,R@
M=F=:);9:!@GE)EEXXP_TR1=4VEG]\ER&83()P(96$3U'_%K[9%Y,[_I%1O&U
M3$'XYQ_^ @?1)1:0;9QT= -CB%X'](P, #25SZ%B!QPRP=.%FZ@1.(%3!H-
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M4J>TBG].BI$Z1L24&37SF>?#X*F.0S-WUU3BT6E9^=/:V 19;I_"H:(A,@)
M!1E8U*A0(U1;GL%D"JWVE%A+BPFIN=^1NC/)"_62,D38R(35';SJ"8>W+6.?
MFM/%;[.&6$/JI^%YV".$-::YRC##R]>\5 "IATMW9%'@1W7DBG,_U3O*4G7C
M["DJ=^)6E*!MVL)]BQ4%+FJ[\<2>G4QNB\-Z0_S;&3JPP$7D8-+TV(<C:.[5
M;<J$MXIU4TQ'K=9NJ\$CB,W;!29JR]N$,$]83(KG/855JM2/XEOR)9AN7&[Q
M7JEM:WP_3W\!,1-4'R],UT\33=)R S:[2@?@.ES_!2X_QP,-A>+A;)%2VU+%
M>0V=AQFJ;(J)CDATLCJ!5L(-7$WR-8%\ [0/TG3T[NU;7Y58)S4T]A*F?FPJ
MB?@&RTLG'%LFX1C4B/%PB"2M6N$Y5!D8J:X\?,>QA1[!6JBRTO:-BM%6<<QA
M\TFL[2GZWK)-(P386FX%5X#^V]R=BEJL:@DX&D/^_UMH<\LWX+6+R:LYI&/-
M)1U_)JA>:'"*U!I>)^_$5F.;S+CA4.5R%9MED),E*90P3KFE6;M1W8=RWY&)
M@")0OT,W,LVJ)J<DXU93F4">5.5>,@/-N)U,U4@1JDQ()N,>O5]U\Z3^&#DM
M%=9I;?.98M\9;F"0[1AE)=NGA<\SPTTUPS"[R)IRR)A<:)BY9&WM;G-N1?'M
M68]G$F&9#X,K:LJU=41<H77(5GM;259M6Z@RFR*VDF+CDRC,6959C2?;O%M[
M^5>2NP',>F/G*6?<K%]O/NF@R&<[!#@8&AMRF#!*D!^_4%OA?K(/E)AO>0I&
M'9@J<JF[=P&MAMHBJFL.=)LW[)I+FK'Y-]AN7! &&EQ TA,IBM73(?7>RZ?
M1",_9"F*UW7$/HXDUU":$WGRC:%-2BA?BBR#'CM3D9,A$=>4E&>+V%%B3J8#
MT.00/.VI<&6Q*)G9D_%C^'01+4Q[!:,;5@24NDE-=#,VH'J6 Y$FF&M2@)+
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M+_Z>8HCJ.II5I3?+'I3=8SJIY^% 8_-^8!1[L5JY+J\\BF662^EVK#75LM(
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MCU3;42+TG4MW$&$WIZ%,!Q%UA5!]@+ A@.K=&:68;S?$$E8NWT@D]:Y,!Y4
M43EE3(TT]-36,Y/A\Y :R(:)*IY0N+A1361IWKAKQGG1YZ:S:"4HBGCM87L>
M*; V5GHUT<$F@]<RQ$.B-E<V9>YA_0-<LQT%A>KE5GA3M6+>6QSD#!3@#X?2
MPP3!8&*V3RU(<Z^F>:=8VLOG%DOJB*@2)1EP/E0ZY8IP#+"D@U?6^6<])^"N
M3R'/8Q:QDSJJEL2<1RR'*KL3(:!'):<*&MJM1J2,Q9HXQGZ..&?;C?V1[J^4
M743=:L-)DO%0G>$XX0(3?=/T1HB$JEZ5V:N7=3*>NC&1)X.I"Y-(ON9AI/IU
M47=7[#TJJQ5:9WFNIEMLDB5TJG:RE$77X=ZQ%]QV%O"%Y3FJL*R^\]O=!88;
MZ<#2H;F<=,#$3LT+?X /^IAR'8R'H>XMB)2$S(#GQ&.O-NS?Y>*-R\94^F$R
MCJE0NM** ^D$.#:>RO;[,GN-&#D3IBW\;K?>^(;5_.[ M/;U>]3-X['+5)]J
MLNS]+ K. !JG>CR?=415E((3@7""W<Q(S$**R/IO+E_D\"A 5T^NUDVYK7QJ
M==8SB0M;A<-'0E-"55+UW-QAUKEFIYFNXW#!2DQ\;L+K5&+LLKNY;YXL$>&M
M1&L>?Q1XRY0K\ABZ(J,N>5'IV+%R3V!)2EG)"\N*(Y> UHP@OLQ*JG^G^K()
MDN7O(1!>[/J)T@_.E-*Q];=MS*[";SC[NKCA.4/59L N1N1?.L+,=Z\+98P"
M32X2T\!!LE,>XIJCX.Y)?DLA*8>"D:^:A7\"K?EA]O\C8>#XNK?5K._:S=:!
MW6RWM^=F;+:;/Y4II3.9EW/4VOLE5>HV+&5GO3B_J+&KDN'F0%-YG<?>0+-1
M?0/3B=QKL1&@X>93'T-)F.UN^.>KI86 ;OUM_> MJ%V'A2E9]]CKC\8>*\0G
M%B&ZC!;KI;1XUQM7!,W=/WQ$8)HU3#U<#2B+J;8ZJ=;WWK;J2*KM.:3Z4/19
M1<P\%LVHB.MZ$$VSO4;WJ5EK'6Q(^(E9[%H1Q#IQ^V9M?V]]J+.^F#Q;;^LM
MH,Y68XT8[/RU2],T5WR<Y5KMDVD2ZR05VK75(>:A^3!JO8<OD0]OZ/-ET&?S
M;;WQ.E7=QCJI$NM%P;NU^HPK8ETIN-Y^VR!-=_^%<=C6AL/.UW4/V^M#GW?K
MNL1A#UX=AST\M-L'NVM",^M%P?7:ZA#SX!QV5^FP\SRWSY7#KI7]OE8*-9#G
M&CD3[B3/9NLQR'/]&&P#*/B@L3*_^G/GL!L2?FH.>[A.3*W16B>+[UD&Q/9>
M'8M=*Y)9I]NTB3>L 7]=*Q_6WH8\[\E>'X8\B]G\ZY/1_'@0; I0'QB+F\JB
MPJU;MN[T@J<I):)0?U:IT(=* +F9N8/CG+RQJ^8HTJ@GK&7\&M=4.FD:J:H'
M*; <20Y'033A7U_'DIY[)>/I*HUH:KR:$4T'FQ%-]ZZM8N:^_Y3#=(ZR"]W1
M%SI1(^9IQ&"$,^AIF+#5R8VV?-0!.FN#N"H59SZ6B2<\*\%21<-Y]FFF(O(4
M&9[7G)\>RF,-L:)S7O79$X]06?=S:3:Y=H,(_6=?%TI8IE!"E%%_#?B$3SW(
MST)Q+'OQ&(==-%M4V->D"8Y$EU1BC9.'0@''$WIJ.F0LJ1C;*Q65?*2S<%Q-
MT4;Q]YDTAMW!2@G):(>KZ266LR"]83W+5!EBFWLG("6.@7$ZI-0$$X QE+<\
M'3**K70 JYFYR4A>H=R92">F!;"V/<!A1'KL91BE6#H$1!M&X0Z_*L UL $"
MO%S56%+II/2IW3M.0)_4Q/DX3L;89(*:.12T"<MLV<YM=X J"G[A<9.,FTBI
M(=09 ]>S<9P4SLI5 ZEDO\^#.Z/B)"7\;D!S+JE63 VAF6I0;JENB O.0Q>0
M4O\)&Y?CV32J#O17)R1J:6ABR?9"K1S4'%'AY,<M8>TO$A'7Z..P*F07?]]E
MHY?.6O642/#D/$5Z/.)TI(9X%+'K\ 0GGME4G";,$Z=NLGE!A5[\\(\A'C.>
M+XW_^1@!I>;W,70F.-0*WYBJR9]Z5S@ "A25$'Z6J$8BJHU(QKIP'IB>]X5S
M1B45WN9'1/&@,#T$W.+&'R*4..GV1H9C'F-R]/'DZE-G:O0.'UP*? )^G4&3
MZ\XP'RU '.,1[J9=_PE?:W9,L8?]]XFE#BA_<EMT/QU RG=_.!ZJY52]/+X%
M30O\?Z2]W(/;3\2Y&VA\/"?&K8G:(J+.YI#=EZ9%*4T7[B:91TDVHS8WRLR:
M,\I,;*F95.>7OYOY4XKJN ='XT"<#4,?^)%0=?\%$,]A$[4\0,!.M)E6A"*-
M+#-&EQA :&IA":#\-*IA%*JG%9E2 R$XC6\RS?H(_;VU2ZX^.^M"Y(FQZ?12
M[&>"NQ\'#LF-7#NBK//0C,#,-S"B@7<X9YK%"[:9L!5L?+=TGQ@GY08R^!"\
MN-G^B;O*]'%G^"P0%VX03 WD$26BKSF-3F JD<$IGA,SUGOB;(_#3W:!S5F%
MYT=48;L<9IAQ$534.FE,DPJ1&X'),RBP1VIN@ZV&>&6%,7Y![G?64*8  +_/
M )F,I.OW<52TXI_,;/7@0<-&3_JHYNB9BIJ)I<4EA%K"UBPSU7N@^X2065L(
M+GY-'_5(X>A+['2SK4_>,$]]^#FV:=[H Q'D/E,L/@\,*CD,K\<-@NAW!E%X
M-B-0;%#!F(53T5\PJ4AY94I7<\/;E^/M0+%6F9*E[JH>I$F]M8@O,:\$%H\B
M'9M9>=)!"PG'WB=.SP^0K^9%M]CR9)_XF8,:&ZJYSO4U]ON TX6;F@[P=EH@
M3!ST-<+3:O0@MM=J[;5WL.V.UEP\4'RXL]@V+DD N ZL8D:2<N<E)BO04,70
M3^ %WM@%FKN.(QKH>0VX00>);7Z%$]3'L40)I^A9::FVZ,?.V'N+U/777X$>
M?ZH>&T6![T[$C1\%CNX !FIE+.$6B!)S,S-O3I1.=H.?%W^6J>&DT"NLLUP=
MLT$:C5/>-BZHQ&VFWN%A74>1I^:<HDPQ!X W'5Z)_:J*8&:+TC*V-269I]1-
MN,5T$[5B9M1H=%J<?;SHP.+^L >:@S26MNFAEN<R>,JJY0N?X"V-;*7YJ#0"
M\M9/I*6ZIZG&='KQ?&L99#09@6ZN_W+7_R2T,C+$TRC<\AE2 S$-K^4OIZ@,
MST99FJY#1 /69:@NO+KF(U3OR-: 9QM-_;$Y1<LI\<84K8NY&F-Z&[%H4!1I
MQNBBUJ]$%5D&M@ ]T/"=,F*UYA,K+!AE[:- NU2$N=4#-*$IGHG68B.C#4'^
MF#QB<80TX?AA0MW60C(1MIQM<O> $D2GE)%'/XZ&P+.NG6OR!(;$:G#H]0WW
MJLE/R39>/NVLL% O1>[NTUL9)(E:*I!BX).$5')*LQY2_]$:F"-/46?41,K]
M(9T^/&<#\6RCH!WX/5ZLP,TMV@;(5C>($A!1ZFKT?<0<LO'R+EKCA#T:$U*_
M:/$M=YN?Q M^K::%8VM+T,9IO"\J_S@(6\8HA'&X-OQ=FW-6)E_8P\:N@1DG
M#TIK0.H8VRK2!.\HD-K1$(S)M:77V'A.*WE./]>LV3+51_*>6E/>T-*2V64\
MJ/SC^[I0K04N5/%8+E1K@0M53+M0>;^K\J%:!1_JS$29A_:A\F9*G*C6/"<J
M^S8>QXEJ570XK=J):A6=J.+1G:B[9*M;,TY4<1\GZL'&A[K6/M22N_G$3E0%
MT6-Z454*^,OTHF;X?%@W:G-_RHU*)N'&C;IQHV[<J.OA1N6;O_&C/E\_:DXZ
M;QRI+Y$!/%=':HG:N/&DO@B*?!A/*M/'QI6Z<:4^*U=JU5*!YJLI%3C<E JL
MZ4B;WH=//LC@%-ABWJ7RJ$G^/;/I52Q*"Y"[X!0$O$GY%:7[%N=Q=!T[PU6!
M\I3EC)IO@O7RZSB4# J.K+&7]?K1P!N%MH1%L_2L+Y'[+>5G@-F2V?7E2[=F
MXZR\(.J!4 JD@[X\U#$-^MW\<BATQ@')(^VKM]DU?N/#_DG\\!PU'J"6$_TD
MM%3*LM(RC57CCN,8I?B<54=\UBJ.@Q5O(P5J,O!')C9@'%!&B770E<HZ!X]S
M"W<R>5^"J;)5E<,)-!#7'Z'@'L>PH XJ^1J]',ER*"8C0U(@2/!KI<4 QV,8
M\RM98)%_@U<8[YR!D969 M@@.Q#L(7EB &)@N&RR:4\QJ&A@AH_1V4=4!E\2
M LA7-X@"/F",[R5*6;J%O^OQ9:B6T\_UD2B'X"A&A0Z.^XEUB76XET<F'&8\
MG8T]'0J;<P<=+QI11:<( 1[\J56!R^&-A ,*<5EE,"J#C%PXBB8*U!OS($%2
M:LLOOG+F6+!^ /K8U/,>3HNDIY%H00=%Y^%HW O\9 "_/:5? 2%WDB1R?4>/
M>.Q&<#O(ISCG5L'-N)$3=DG[0Q]LQV!"^J!GT=M==7L!RF*LCZJL '?J6MJD
M4GMF$6.?%BJ\"DLK]N%G<<9WCRDZ7EX9M=;OJU92_\_?#O?V#Q?V3C#KZF@D
M4;@ZMTJUU+%$4Y:E6FJ&/G**N IMC)P)G<V?<)=3G%"E_9PJ"#QR?*_H>$%?
M[/W'U=KLP03B[&D?$("# 1 6-N09A4]T@'7+KTD0T[BN/14FJPA&8=%MXW+,
M!<0PGP$=EOIFX0<J&4)=PCGI!-7@2%&  T=IM/FZ>,X$'5<^7E&.A)O#,&C(
MXD?=@>-C-$3+5&:XN)N*I*'2%$*!-U)QM+_S4*2,<"@/I80,S2]F'<W5AL1.
M';>?3).+&8-;/MIVBR)P<X.9]YG@2T$]?!N-QU64 N8@X*!1:]7)V9$H4$@!
MH4N19[=\4O?O@4 KDG_:(764AZ)QK)$!4812&K><"7)J50S@OM?8[0HM% H<
M>98?;R3$2B0$QYAGTADPUF3R"$P,?";^;3FYF/=!VV0DT:CV3(L+/1W+S:45
MM.N%GY<SISONJ+DBQ7MG(_ %%6C)'(N9NU?M/EE5[E,VFA[Q0U%F/^0X,K\X
M8^5^".PB",A1^\*'$2^V(3H%Y153%TQHQ+,R196#/L06HG&Z$_5W1H!\F>HI
M\S1,'"TUK\Q$X'>H@FI%/X44L@P"H@Z<5*W5G42.'"IT[DM.AU%T3)%'XW10
M:6X)YR=ZTEO+J;I//=,XD6EBT8#Q0A!!F7&8JD+7NV"L2"=6ZAAJ'QC;XHBP
MCB;C69(%J0(F.7OK=A"1BL*9,)E!RF$4BD126)=S>F<&(Z_ *-H,1GZI@Y&/
MD3L<,:W^W(O??D!R/5?V$G_01<V0__H<AMD^&&KN.:A=[3W?(A#'TO-D7$8C
M#Z3/4#HUT#0WW?VUX/H*G:H/3&./,C!X;[=TXNFO#E+(IYH /4&&<]3GQYY1
MVW[FPX(QD[79>+[P8\/W']G ?3K9EEE>:BY>1+T(+VOBTTT4?_,-E:ZHI^O.
MFO26;;1;=OU@91.2'@.:QQZA>#4 ,9>(LYKXS4G_>BUTTFS:K;VUH9/[0/.P
M#..J)BY=^+WX#63QA@B>"S3/IL'TG6[75]$@N@H67J[?>:4-GH\[EQ]%Y[(K
MKJ*1[XK]QH&(,0DYKAAJ.0[D]\M!-!K)F M_51".D^\! 1CAIAK@7&E9:;2#
M'M#U>Q7C/?RTI\J >"4NHZ*ZCUE/]5"F@XC2&SC3Q\?B!XZ7<FX+1UBK@4'%
M8+ E[253Q4](ETX/<,$UWO!AR/VNR?O)&38*"S>Z]%4%Y[B I1HN\!V\$XW-
MGG2CH=3^<H0';#(L\+B6(1Z0B.%.VNS[QQ(L(&\%@"I;TS&\:K$OU;[$),<'
M$[-G3#7FEZ*K!9,\?#ZF6,*1J/J<1*B$>3I#.M2*$ S\0*HU=<"BYP14@(9%
MZ)B&@;5C5.$-RQGTQW+H^"$^HO/Y=<IV1J2U:M>$@N6>3-S8'^E@>7;U%%T
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M!WFQXIYK7:]L1D%L9UJ;H;D=GBJ\YX1,O9_:<'/6'OLN9*/^?)^&B1+;K.G
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MR?CRQOQ1D'ZZK]V[05_$<M_,HB]P_0]02P,$%     @ 1("=5'_WQ$9B!P
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M?,L-7+=W;S3UM3\20^ X6X:0*U_ _C/ ^\FL=?KEIO\II__%YY]02P,$%
M  @ 1("=5-P,E'V) P  W1$  !X   !F,3!K,C R,65X,S$M,U]F;&5X<VAO
M<'!E<BYH=&WM6%V/VC@4?4?B/UQ%ZFI7XIO.5H4,4B"A9)<"@J"VCR8QQ#N)
M'3EF&/;7[W4@+=,RTT(9B=5ND BVKYUSCJ^/3<R!]W[8*1;,@6/9> =]F9[K
M#9V.6=W=L;6Z;S:[8_L3S+Q/0^?66 JN6E"O)0H\%M,41G0#4Q$37MI5E&!&
M)5L:V!&[3D[MUX:8R!7C+:BU0=$'52816V'QKW6JV'+;!E]$0K9@N?;#E!&C
M8_;'(R]_S+ZQ&Q'_SNC\PA=ITC:K.@*932Z-2;)5J$Y"9'8[SD/(%DP5"\UZ
MI6E6NYV7PW>-FOF4*RI/%:WG3#VW[_8LSQV/BH7)?#J;6QCOC>%E)3P/[G0^
M=&;%0KU)RO77OY+?P!K94+\)]J7YR':FX T<F#F]^=3U7&<&SL?>P!J]<\#J
M>3#N0_UM\W4)K!E8[QV,M_][J7(.)K<$4^:'1 ;%PD"L4UJ"/V2EA/,H]5B@
M0J):UP7YN(R>U1TZT'.&PXEEV^[HW:U1,[+R;&+U\O('U_8&MT:]5GMEG$NB
MK$22$=D7%T(I$6<UW[#PIOE3[K6@/HERYCB(]GS3L_.(#0M4B,,8>E.Q.T=:
M*HT;QI_5IE[YK,OC(8Z(_GQ>0$CN*4AZS^B&!OM-[P<O%;(4^D+&J&KYSZH%
M8@G]B#[,0I$D5); Y7ZE_0AIU9OJ+SV)/Y]CNT^FUA/IEE4R'E ]=CD/_3\)
M+Y*$C4LE89>D- #!(=["'1>;B 8K6CHC%R5-A%00"!26"X42<448!\*WL.9*
MKBFDBB@:8S[H9"4H*VYCC$2P)#Y621 Q4ZC7+NX@X#0TV6B<^C1-B=SJ\6)R
M1Q'D 8 4ZP+T8<07Z0.3!J0#?";]=8QA'+LC[(!*V(1HWI#B5)^&X^!A&RKI
M_HE:FIBE$24!XRO8,!6B=&E"_8RZ!H'+EXD !<14PKE9; \%KKS<DK[&W?<\
MFWD6I(W3TBH6K$2R"!IO2M"H-1I7COE?(>S33GWHS%\[]V/KTX;=AA_GLQ 2
MUV@9@40D26D+\E]&]B?R^[ZL5^J!?>['RZT^8P;UR@TB247$@C;L@39O7AW5
M[2N%-)/RDL0LVK:^QR6+3=G?=$?=Z%33:GYRA"\'QT,#^ ;_'MWO3Z++,REW
MC[-4>F'>)W*^/,\+<IE(QGV6X"[G/%!_K1B>^,;+)</#_U%2QX%_MOAK6_/'
MC:FJ7\_LWM?HUSK_ %!+ P04    " !$@)U4<0"AAJ@#  !\$@  '@   &8Q
M,&LR,#(Q97@S,2TT7V9L97AS:&]P<&5R+FAT;>U8;8_B-A#^CL1_&$6ZJI5X
MWZ75018ID'"@<H @Z'H?36*(NXD=V699^NL[#K#'WK)W"V6KU;5!2K S'C_S
M^/%,$KOG?QRT\CF[YSDN7L$<MM_W!U[++F^O>+>\NVVW1^YGF/J?!]Z-M1!<
M-Z!:237X+*$*AG0-$Y$07MAV%&!*)5M8.!"'CD\=UX2$R"7C#:@T0=-[720Q
M6V+SSY72;+%I0B!B(1NP6 618L1JV=W1T-]/L[O9CDEP:[5^XG.5-NVRL<#(
MQI?&)-DRTB<ALMLM[SYB<Z;SN:MJZ=HNMUNOA^\M<A90KJD\E;2.-_'[W7['
M\?NC83XWGDVF,P?M_1&\+H7GP9W,!MXTGZM>D6+U^F?R"SA#%ZKU<->:#5UO
M G[/@ZG7F4WZ?M^;@O='I^<,/WC@='P8=:'Z_NJZ ,X4G(\>VKO_/:F<@ZE?
M@,E*J7RN1YFBLH +*(T3T!'1C;>%]3A_OM,>>-#Q!H.QX[K]X8<;JV)E[>G8
MZ>S;G_JNW[NQJI7*.^O<((I:I%D@N^9<:"V2K.=)%/YD/\N=(30@\3YR=&*2
MO>V[>XLU"W6$;BQ33=S6D3NE6IWQ;W)3+3WP\MC%$=*_+0B(R!T%2>\87=-P
M5^U>>.B(*2"<KTB,'E(A-0@.72$3I+GX>]D!L8!N3.^GD4A3([<^#TK-1]#+
M_L2<S*K^<]%M?QE]S^@OZV0\I,9W<6_ZORHOHLK:I539)HJ&1DO)!FZY6,<T
M7-+"&>+<J3(42"P7&BGBFC".HMW BFNYHJ TT31!/1BQ$J05"QI#02](@%T2
M1,(T\K6U.S X#4WFC=. *D7DQOA+R"U%D < %/:%M "(+S:/3@:0,0B8#%8)
MFG$<CK!#*F$=L2 "A4M]&HZ#R=94TMV,AIJ$J9B2D/$EK)F.D#J5TB +W8#
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MRO.VDOKQNE,V7X^VGY/,5Z>_ 5!+ P04    " !$@)U4G![PLEL$   7#0
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M6-EO"L];R\/4U OAXA>2XPJV/S?RP%(A*(2M(L@ZFZK(@8P2RH54@ UUIXX
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M%&>7H$=F_#?%T0H_FO\] SGL/U!+ P04    " !$@)U4'' "$!4,   UC0
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MLF?@@1"BSC0JQQ#AZ[F$$^2XA$#N%VVZ?J3 5"IS-L%J@!CV5UE A=4%C2)
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M.<<7V'Y"EEY4 ,Q1KHXCB9:L2)1EM!N6VPRV<#!C4H9E>!&\N; =5S-OT:S
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MNXCOKS.DXO<+>F5,UD(O\/EMYVC[W=U!\-XZ!3%2PHJ%\K.%A%T\!^U1OEU
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M>'-H;W!P97(N:'1M4$L! A0#%     @ 1("=5/^;U<%E!P  QR4  !X
M         ( !.WX  &8Q,&LR,#(Q97@S,2TQ7V9L97AS:&]P<&5R+FAT;5!+
M 0(4 Q0    ( $2 G51_]\1&8@<  /HI   >              "  =R%  !F
M,3!K,C R,65X,S$M,E]F;&5X<VAO<'!E<BYH=&U02P$"% ,4    " !$@)U4
MW R4?8D#  #=$0  '@              @ %ZC0  9C$P:S(P,C%E>#,Q+3-?
M9FQE>'-H;W!P97(N:'1M4$L! A0#%     @ 1("=5'$ H8:H P  ?!(  !X
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M>2TR,#(Q,3(S,5]L86(N>&UL4$L! A0#%     @ 1("=5*W+W+E/!P  ,D8
M !4              ( !N:T  &9P87DM,C R,3$R,S%?<')E+GAM;%!+ 0(4
M Q0    ( $2 G511JW9)AA0  "D5   +              "  3NU  !I;6=?
=,# Q+FIP9U!+!08     "@ * +D"  #JR0     !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
