Changes in Registrant's Certifying Accountant, Financial Statements and Ex

ITEM 4.01(a). CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 23, 2008 the Registrant elected to terminate the services of Kabani & Company, Inc. as the Registrant's independent auditors.

Kabani & Company, Inc. performed the audits for the two year period ended December 31, 2007, which did not contain any adverse opinion or a disclaimer of opinion, nor was the opinion as to either audit qualified or modified as to uncertainty, audit scope or accounting principles.

The decision to change accountants was approved by the Registrant's Board of Directors.

During the Registrant's two most recent fiscal years and during any subsequent interim period prior to the June 23, 2008, termination as the Registrant's independent auditors, there were no disagreements with Kabani & Company, Inc, with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-K.

ITEM 4.01(b). CHANGES IN REGISTRANT''S CERTIFYING ACCOUNTANT.

On June 23, 2008, the Registrant's board of directors approved the engagement of the firm of Michael T. Studer CPA, P.C., (the "Studer Group") Suite 311, 18 East Sunrise Highway, Freeport, New York 11520 as the Registrant's independent auditors. Such appointment was accepted by Michael T. Struder, principal partner of the firm.

During the Registrant's two most recent fiscal years or any subsequent interim period prior to engaging the Studer Group, neither the Registrant, nor any other person on the Registrant's behalf, had consulted with the Studer Group regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company's financial statements

On June 24, 2008, the Registrant provided Kabani & Company, Inc. with a copy of this disclosure and requested that it furnish a letter to the Registrant, addressed to the SEC, stating that it agreed with the statements made herein or the reasons why it disagreed.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

EXHIBIT
NUMBER        DESCRIPTION

16.1          Kabani & Company, Inc. letter regarding change of accountant.