Item 4.01 Changes in Registrant's Certifying Accountant

The Registrant’s former independent registered public accounting firm, Martin A. Weiselberg & Company (“Former Accountant”) became no longer in existence with the death of Mr. Weiselberg in March of 2006. At such time no successor entity replaced the Former Accountant, thus Former Accountant was deemed dismissed by the Registrant effective March 28, 2006. On July 27, 2010, Registrant’s board of directors appointed Silberstein Ungar, PLLC (“Silberstein”) as its new independent registered public accounting firm.

The last filing filed by the Registrant which included its audited financial statements issued by the Former Accountant was on Form 10-KSB/A for the year ended December 31, 2002 (“Last Filing”). The reports of Registrant’s Former Accountant on its financial statements for each of the last two fiscal years prior to the Last Filing contained no adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles [except that Former Accountant had raised substantial doubt about Registrant’s ability to continue as a going concern]. The decision to appoint Silberstein as Registrant’s independent accountants was approved by Registrant’s Board of Directors on July 27, 2010.

During Registrant’s two most recent fiscal years prior to the Last Filing, it had no disagreements with Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Former Accountant, would have caused it to make reference to the subject matter of such disagreements in its report on its financial statements for such periods.

During Registrant’s two most recent fiscal years prior to the Last Filing on Form 8-K, there were and have not been any reportable events as defined under Item 304(a)(1)(v) of Regulation S-K adopted by the SEC.

New Independent Accountants

Registrant’s Board of Directors approved the appointment of Silberstein as its new independent registered public accounting firm effective as of July 27, 2010. During the two most recent fiscal years and through the date of its engagement, Registrant did not consult with Silberstein regarding either (1) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Registrant’s financial statements, or (2) any matter that was either the subject of a disagreement (as defined in Regulation S-K Item 304(a)(1)(v)), during the two most recent fiscal years.

Prior to engaging Silberstein, Silberstein did not provide Registrant with either written or oral advice that was an important factor considered by Registrant in reaching a decision to appoint Silberstein as its new independent registered public accounting firm.