Exhibit 44 Jessica M. Lockett, Esq. filed 2/12/2019 Documents Reviewed as per Attorney Letter filed 2/12/2019 for period ending 9/30/2018 https://investorshub.advfn.com/uimage/uploads/2022/1/18/dpkct02-12-2019_-9-30-2018_Jessica_Lovett_legal_opinon_DSCR_-3_Documents_reviewed.JPG Legal Opinion Filed 2/12/2019 Jessica M. Lockett, Esq. https://investorshub.advfn.com/uimage/uploads/2022/1/18/bcoxj02-12-2019_-9-30-2018_Jessica_Lovett_legal_opinon_DSCR_-1.JPG https://investorshub.advfn.com/uimage/uploads/2022/1/18/eurwp02-12-2019_-9-30-2018_Jessica_Lovett_legal_opinon_DSCR_-2.JPG Source https://www.otcmarkets.com/otcapi/company/financial-report/211792/content