On February 20, 2008, the registrant was informed by it’s independent accounting firm (Infante & Company. PA) that they would not be performing the audit of the registrant’s financial statements for the year ended January 31, 2008.

Infante & Company. PA’s report on the financial statements for the year ended January 31, 2007 did not contain an adverse opinion or disclaimer of opinion. Such report was not qualified or modified as to uncertainty, audit scope, or accounting principles except that the reports stated that they were prepared assuming that the Company will continue as a going concern, as to which the Company’s recurring operating losses raised substantial doubt.

During the fiscal year ended January 31, 2007, and from such date to the date of this Report, there have been no disagreements between the registrant and Infante & Company, PA, on any matter of accounting principles or practices, financial statement disclosure or auditing scope of procedure, which disagreements, if not resolved to the satisfaction of Infante & Company, PA , would have caused it to make reference to the subject matter of the disagreements in connection with its report on the financial statements for the year then ended.

Attached to this Report is a letter from Infante & Company, PA addressed to the Securities and Exchange Commission, in which Infante & Company, PA states that it agrees with the statements made by the registrant in this Item 4.01(a) .

Section 9 - Financial Statements and Exhibits

Item 9.01 - Financial Statements and Exhibits

SIGNATURES

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