Change in Certifying Accountants Form 8 K

On October 31, 2024, Marcum LLP (the "Former Auditor") resigned as the Company's independent registered public accounting firm. The Company has engaged Berkowitz Pollack Brant Advisors + CPAs, LLP ("BPB") ("New Auditor") as its independent registered public accounting firm effective November 5, 2024 to audit the Company's fiscal years ended September 30, 2024, 2023, 2022, 2021 and 2020. The appointment of the New Auditor was approved by the Company's Board of Directors.

Prior to appointing the New Auditor, the Company did not consult with the New Auditor regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was the subject of a "disagreement" or a "reportable event" (as those terms are defined in Item 304 of Regulation S-K).

The Former Auditor was engaged on February 1, 2022 to perform an audit for the Company's fiscal year ending September 30, 2023, 2022, 2021 and 2020, and has not issued an audit report on any of the Company's financial statements and, therefore, did not provide any adverse opinion or disclaimer of opinion, nor did it provide a qualified or modified opinion as to uncertainty, audit scope or accounting principles.

During our engagement with the Former Auditor, (1) pursuant to Item 304(a)(1)(iv) of Regulation S-K, there were no "disagreements" between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures.

The Company has provided the Former Auditor with a copy of the disclosures required by Item 304(a) of Regulation S-K in Item 4.01 of this Current Report on Form 8-K (this "Report") prior to filing this Report with the Securities and Exchange Commission (the "SEC"). The Company has requested that Marcum LLP furnish a letter addressed to the SEC stating whether or not Marcum LLP agrees with the statements above. A copy of Marcum LLP's letter dated November 4, 2024 is filed as Exhibit 16.1 to this Report.

Section 9 - Financial Statements and Exhibits