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Monday, 12/27/2021 10:38:10 PM

Monday, December 27, 2021 10:38:10 PM

Post# of 112537
Exhibit 21. Michael Handelman, CPA

Michael Handelman CPA



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