UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) August 11, 2021

Registrant's telephone number, including area code 813.517.8484

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth Registrant as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth Registrant ☐

If an emerging growth Registrant, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Securities registered pursuant to Section 12(b) of the Act:

Item 4.01 Change in Registrant's Certifying Accountant

On August 11, 2021, the Registrant dismissed Boyle CPA, LLC ("Boyle"). On the same day the Registrant's Board of Directors unanimously approved the engagement of RW Group to serve as the Registrant's independent registered public accounting firm to audit the Registrant's financial statements for the fiscal year ending October 31, 2021. The appointment is effective August 11, 2021.

Boyle's audit reports on the Registrant's financial statements as of and for the fiscal years ended October 31, 2019 and 2020, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph regarding the Company's ability to continue as a going concern.

During the fiscal years ended October 31, 2019 and 2020, and the subsequent interim periods through August 11, 2021, there were (i) no disagreements ( as described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Registrant and Boyle on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Boyle's satisfaction, would have caused Boyle to make reference thereto in their reports on the financial statements for such years, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K occurred.

The Registrant provided Boyle with a copy of this Form 8-K Report prior to its filing with the U.S. Securities and Exchange Commission (the "Commission") and requested Boyle to furnish the Registrant with a letter addressed to the Commission stating whether it agrees with the statements made by the Registrant herein in response to Item304 (a) of Regulation S-K and, if not, stating the respects in which it does not agree. A copy of Boyle's letter dated August 16, 2021, is attached as Exhibit 16.1 to this Form 8-K.

Prior to the engagement of RW Group neither the Registrant nor anyone on its behalf consulted RW Group regarding, (i) the application of accounting principles to a specific transaction, either completed or proposed or the type of audit opinion that might be rendered on the Registrant's financial statements and no written report or oral advice was provided by RW Group to the Registrant that RW group concluded was an important factor considered by the Registrant in reaching a decision as to accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)1)(iv) of Regulation S-K and related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

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