Exhibit 21. Michael Handelman, CPA Michael Handelman CPA https://investorshub.advfn.com/uimage/uploads/2021/12/27/tgzupHandleman_CPA_expired_april_2019.JPG License Expired April 30, 2019 Source: https://search.dca.ca.gov/details/300/CPA/49696/71e85bcf115e194e1876992a5aeceb38 Reports that refrence his work when his license was expired. 1. 9/30/2021 Annual Report filed 12/15/2021 Source: https://www.otcmarkets.com/otcapi/company/financial-report/315640/content 2. 9/30/2020 Filed 4/30/2021 Source: https://www.otcmarkets.com/otcapi/company/financial-report/276040/content 3. 9/30/2019 Annual Report filed 10/17/2019 SOurce: https://www.otcmarkets.com/otcapi/company/financial-report/232111/content