Exhibit 22. Annual Report 9-30-2019 filed 10-17-2019 Michael David Handelman https://investorshub.advfn.com/uimage/uploads/2021/12/27/dzwfb9-30-2019__handleman_inacive_omits_expired_license_annual_report_filed_10-17-2019_expired_4-30-2019.JPG Source: https://www.otcmarkets.com/otcapi/company/financial-report/232111/content Page 19 of 20 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