**SECURITIES AND EXCHANGE COMMISSION **

                      **Washington, D.C.  20549**

 

 

                             **FORM 10-K**

(Mark One)

 

[X]         ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)

             OF THE SECURITIES EXCHANGE ACT OF 1934

 

            For the fiscal year ended December 31, 2018

 

 

[  ]        TRANSITION REPORT PURSUANT TO SECTION 13 OR

           15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

           For the transition period from_____to_______.

 

                  Commission file number 000-55755

 

                   WALL STREET ACQUISITIONS, CORP.

          (Exact name of registrant as specified in its charter)

 

                   

           Delaware                           30-0965482

   (State or other jurisdiction of           (I.R.S. Employer

    incorporation or organization)          Identification No.)

 

                        C/O FRANKLIN OGELE, ESQ

One Gateway Center, 26th Fl 

           Newark, NJ 07102  

                  (Address of principal executive offices)  (zip code)

 

Registrant's telephone number, including area code:    973 277 4239

 

Securities registered pursuant to Section 12(b) of the Act:  None

 

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

 

            Common Stock, $.0001 par value per share

                           (Title of class)

 

Indicate by check mark if the registrant is a well-known seasoned issuer,

as defined in Rule 405 of the Securities Act

 

[  ] Yes   [ X ] No 

 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 

[  ] Yes   [ X ] No 

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days.

 

[ X ] Yes   [   ] No 

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Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

 

[ X ] Yes   [   ] No 

 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (Section 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

 

[ X ] Yes   [  ] No 

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer", "accelerated filer", "non-accelerated filer", and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

 

Large Accelerated filer  [  ]       Accelerated filer         [   ]

Non-accelerated filer    [  ]       Smaller reporting company [ X ]

 (do not check if smaller reporting company)

 

Indicate by check mark whether the registrant is a shell company

  (as defined in Rule 12b-2 of the Exchange Act).

 

[ X ] Yes   [  ] No 

 

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

 

   $0.00 

 

Indicate the number of shares outstanding of each of the registrant's classes of common stock as of the latest practicable date. 

 

      Class                                   Outstanding at

                                              December 31, 2018

 

Common Stock, par value $0.0001                 20,000,000

 

Documents incorporated by reference:            Form 10-Q filed

       (September 30, 2018) 

 

  

 

 

               

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PART I

 

Item 1.  Business

 

Wall Street Acquisitions Corp (the "Company") was incorporated on December 2, 2016 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. The Company has been in the developmental stage since inception. To date, the Company’s activities have been limited to issuing shares and filing a registration statement on Form 10 pursuant to the Securities Exchange Act of 1934. The Company was formed to provide a method for a foreign or domestic private company to become a reporting company with a class of securities registered under the Securities Exchange Act of 1934.

 

On March 21, 2017, the Company registered its common stock on a Form 10 registration statement filed pursuant to the Securities Exchange Act of 1934 (the "Exchange Act") and Rule 12(g) thereof which became automatically effective 60 days thereafter.

 

The Company files with the Securities and Exchange Commission periodic and current reports under Rule 13(a) of the Exchange Act, including quarterly reports on Form 10-Q and annual reports Form 10-K.

 

Subsequent Events

 

None.

 

The Company has no employees.

 

CURRENT ACTIVITIES

 

The Company has entered into an agreement with WSR LLC of which Franklin Ogele, Esq. the president of the Company is also the president and managing member. WSR LLC assists companies to become public reporting companies and for the preparation and filing of a registration statement pursuant to the Securities Act of 1933, and the introduction to brokers and market makers.

 

No agreements have been executed and if the Company makes any acquisitions, mergers or other business combination, it will file a Form 8-K.

 

If and when the Company chooses to enter into a business combination, it will likely file a registration statement after such business combination is effected.

 

A combination will normally take the form of a merger, stock-for-stock exchange or stock-for-assets exchange.  The Company may wish to structure the business combination to be within the definition of  a tax-free reorganization under Section 351 or Section 368 of the Internal Revenue Code of 1986, as amended.

 

As of December 31, 2018, the Company had not generated revenues and had no income or cash flows from operations since inception. At December 31, 2018, the Company had sustained a net loss of $14,450 and a deficit of $15,657.

 

The Company's independent auditors have issued a report raising substantial doubt about the Company's ability to continue as a going concern.  At present, the Company has no operations and the continuation of the Company as a going concern is dependent upon financial support from its stockholders, its ability to obtain necessary equity financing to continue operations and/or to successfully locate and negotiate with a business entity for a business combination that would provide a basis of possible operations.

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Management will pay all expenses incurred by WSAC until a change in control is affected. Because of the absence of any on-going operations, these expenses are anticipated to be relatively low. There is no assurance that the Company will ever be profitable.

 

Item 2.  Properties

 

The Company has no properties and at this time has no agreements to acquire any properties.  The Company currently uses the offices of Franklin Ogele, Attorney at Law at no cost to the Company.  The Company expects this arrangement to continue until the Company completes a change in control.

 

Item 3.  Legal Proceedings

 

There is no litigation pending or threatened by or against the Company.

 

Item 4.  Mine Safety Disclosures.

 

     Not applicable.

 PART II

 

Item 5.  Market for Registrant's Common Equity, Related Stockholder

Matters and Issuer Purchases of Equity Securities 

 

There is currently no public market for the Company's securities.

 

Following a business combination, a target company will normally wish to cause the Company's common stock to trade in one or more United States securities markets.  The target company may elect to take the steps required for such admission to quotation following the business combination or at some later time.

 

At such time as it qualifies, the Company may choose to apply for quotation of its securities on the OTC Bulletin Board.

 

The OTC Bulletin Board is a dealer-driven quotation service. Unlike the Nasdaq Stock Market, companies cannot directly apply to be quoted on the OTC Bulletin Board, only market makers can initiate quotes, and quoted companies do not have to meet any quantitative financial requirements.  Any equity security of a reporting company not listed on the Nasdaq Stock Market or on a national securities exchange is eligible.

 

As such time as it qualifies, the Company may choose to apply for quotation of its securities on the Nasdaq Capital Market.

 

In general there is greatest liquidity for traded securities on the Nasdaq Capital Market and less on the OTC Bulletin Board.  It is not possible to predict where, if at all, the securities of the Company will be traded following a business combination.

 

Except as disclosed in Schedules 13G filed on April 27, 2017 which are incorporated herein by reference, the Company, since inception, has not sold any securities which were not registered.

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Item 6.  Selected Financial Data.

 

There is no selected financial data required to be filed for a smaller reporting company.

 

Item 7.  Management's Discussion and Analysis of Financial Condition and Results of Operations. 

 

The Company has no operations nor does it currently engage in any business activities generating revenues.  The Company's principal business objective is to achieve a business combination with a target company.

 

A combination will normally take the form of a merger, stock-for-stock exchange or stock-for-assets exchange.  In most instances the target company will wish to structure the business combination to be within the definition of  a tax-free reorganization under Section 351 or Section 368 of the Internal Revenue Code of 1986, as amended.

 

No assurances can be given that the Company will be successful in locating or negotiating with any target company.

 

The most likely target companies are those seeking the perceived benefits of a reporting corporation.  Such perceived benefits may include facilitating or improving the terms on which additional equity financing may be sought, providing liquidity for incentive stock options or similar benefits to key employees, increasing the opportunity to use securities for acquisitions, providing liquidity for shareholders and other factors. Business  opportunities may be available in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities difficult and complex.

 

The search for a target company will not be restricted to any specific kind of business entities but may acquire a venture which is in its preliminary or development stage, which is already in operation, or in essentially any stage of its business life.  It is impossible to predict at this time the status of any business in which the Company may become engaged, whether such business may need to seek additional capital, may desire to have its shares publicly traded, or may seek other perceived advantages which the Company may offer.

 

In implementing a structure for a particular business acquisition, the Company may become a party to a merger, consolidation, reorganization, joint venture, licensing agreement or other arrangement with another corporation or entity.  On the consummation of a transaction, it is likely that the present management and shareholders of the Company will no longer be in control of the Company.  In addition, it is likely that the officer and director of the Company will, as part of the terms of the business combination, resign and be replaced by one or more new officers and directors.

 

As of December 31, 2018, the Company had not generated revenues and had no income or cash flows from operations since inception. At December 31, 2018, the Company had sustained net loss of $14,450. The Company's independent auditors have issued a report raising substantial doubt about the Company's ability to continue as a going concern.  At present, the Company has no operations and the continuation of the Company as a going concern is dependent upon financial support from its stockholders, its ability to obtain necessary equity financing to continue operations and/or to successfully locate and negotiate with a business entity for the combination of that target company with the Company.

 

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Management paid and will continue to pay all expenses incurred by the Company until a change in control is effected.  There is no expectation of repayment for such expenses.  

 

2018 Year-End Analysis

 

The Company has received no income, has had no operations nor expenses, other than Delaware state fees, accounting fees and audit fees as required for incorporation, for the preparation of the Company's financial statements, in order to comply with SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934. 

 

Item 8.  Financial Statements and Supplementary Data

 

The financial statements for the year ended December 31, 2018 are attached hereto.

 

Item 9.   Changes in and Disagreements with Accountants on 

          Accounting and Financial Disclosure

 

There was no change of auditor in 2018; the December 31, 2018 audited report was prepared by AJSH & Co LLP. There was no disagreements with accountants on accounting and financial disclosure for the period covered by this report.

 

Item 9A.   Controls and Procedures

 

Pursuant to Rules adopted by the Securities and Exchange Commission, the Company carried out an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures pursuant to Exchange Act Rules. This evaluation was done as of the end of the fiscal year under the supervision and with the participation of the Company's principal executive officer (who is also the principal financial officer). There have been no significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of the evaluation.  Based upon that evaluation, he believes that the Company's disclosure controls and procedures are effective in gathering, analyzing and disclosing information needed to ensure that the information required to be disclosed by the Company in its periodic reports is recorded, summarized and processed timely.  The principal executive officer is directly involved in the day-to-day operations of the Company.

 

Management's Report of Internal Control over Financial Reporting

 

The Company is responsible for establishing and maintaining adequate internal control over financial reporting in accordance with the Rule 13a-15 of the Securities Exchange Act of 1934. The Company's officer, its president, conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of December 31, 2018, based on the criteria established in Internal Control Integrated Framework issued by the Committee of Sponsoring

Organizations of the Treadway Commission (2017). Based on this evaluation, management concluded that the Company's internal control over financial reporting was not effective as of December 31, 2017, based on those criteria. A control system can provide only reasonably, not absolute, assurance that the objectives of the control system are met and no evaluation of controls can provide absolute assurance that all control issues have been detected.

 

AJSH & Co LLP, the independent registered public accounting firm for the Company, has not issued an attestation report on the effectiveness of the Company's internal control over financial reporting.

 

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Changes in Internal Control Over Financial Reporting

 

There have been no changes in the Company's internal controls over financial reporting during its fourth fiscal quarter that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.  

 

Item 9B.  Other information

 

None / Not applicable.

 

                            PART III 

 

Item 10.  Directors, Executive Officers, and Corporate Governance;

 

The Directors and Officers of the Company are as follows:

 

     Name                Positions and Offices Held

    -----------------    -----------

 

Franklin Ogele  President, Secretary and Director  

 

Chima E. Chima   Vice President and Director 

 

Management of The Company

 

The Company has no full time employees.

 

On March 21, 2017, the Company filed a Form 10 incorporated herein by reference disclosing the following information regarding its management:

 

**Franklin Ogele **is our President, Secretary and Director. Mr. Ogele has over 25 years of substantive professional work as Securities Industry Regulatory Lawyer and Investment Banking/Broker/Dealer Senior Management. Franklin has held positions as: Senior Compliance Examiner at Financial Industry Regulatory Authority, Inc.; Vice President, General Counsel of ABN Amro Securities (USA) Inc., General Counsel for ABN Amro Asset Management Inc; Vice President, Legal Counsel of Santander Investments Securities USA Inc. Broker-Dealer Regulation Partner at Singer Zamansky Ogele and Selengut LLP. General Counsel and Senior Vice President, All Tech Direct, Inc. and President, Phoenix Realty, Inc. and First Phoenix Investments, Inc. Franklin holds academic degrees in Accounting, Economics and Law and also held these US securities industry licenses: Series 7, 24, 27, 63, 79 and 99. Franklin is also admitted to practice law in New York & New Jersey and the US Southern District Court of New York & New Jersey Federal Court. Franklin is the beneficial owner of 19,000,000 registered shares of the Company.

***Chima E. Chima*** is our Vice President and Director. Mr. Chima is an experienced IT professional with track record in providing Network technology architecture, business solution Engineering, Network Operations Support in Voice and Data Communications. Over 25 years IT professional carrier, Mr. Chima has focused on strategically aligning technology solutions to business needs. His work includes providing pre-sales solution architecture and technical expertise to sales and account teams, managing cross departmental team response to large scale RFPS, leading design and implementation team on multiple mission critical infrastructures for business and governments entities and successfully managing highly visible projects. Mr. Chima’s previous engagements include managing highly visible projects successfully such as the state of the Art Market Data Infrastructure for NYSE, Consolidation of private IP space for the Integration of NYSE and EuroNext, the conversion of NYSE legacy phone system to VOIP, and leading member 

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of the Lucent Technologies optical Network Team that long-haul infrastructure for Verizon, Qwest, Telia, Global Crossing, Time Warner and AT&T. 

 

The following is a summary of Mr. Chima’s professional engagements: From 1996 through 2012, Mr. Chima has been variously employed as a Network Engineer and/or Communications Project Engineer at Realtech Systems Corporation, Lucent Technologies, Securities Industry Automation Corporation (SIAC), Bear Stearns Co., NYSE Euronext, and Online Resources Corporation. Mr. Chima holds a Bachelor’s Degree in Business Administration and a Bachelor’s Degree in Telecommunications Management. Chima is the beneficial owner of 1,000,000 registered shares of the Company.     

 

There are no agreements or understandings for the above-named directors or officers to resign at the request of another person and the above-named officers and directors are not acting on behalf of nor will act at the direction of any other person.

 

Code of Ethics.  The Company has not at this time adopted a Code of Ethics pursuant to rules described in Regulation S-K.  The Company has only two persons who serve as the directors and officers. The Company has no operations or business and does not receive any revenues or investment capital.  The adoption of an Ethical Code at this time would not serve the primary purpose of such a code to provide a manner of conduct as the development, execution and enforcement of such a code would be likely be the same person and only two persons to whom such code applied.  Furthermore, because the Company does not have any activities, there are no activities or transactions which would be subject to this code.  At the time the Company enters into a business combination or other corporate transaction, the current officers and directors will recommend to any new management that such a code be adopted.  The Company does not maintain an Internet website on which to post a code of ethics. Corporate Governance.  For reasons similar to those described above, the Company does not have a nominating nor audit committee of the board of directors.  At this time, the Company consists of two officers and directors who hold the majority of shares equally. The Company has no activities and receives no revenues.  At such time that the Company enters into a business combination and/or has additional shareholders and a larger board of directors and commences activities, the Company will propose creating committees of its board of directors, including both a nominating and an audit committee.  Because there are limited number of shareholders of the Company, there is no established process by which shareholders to the Company can nominate members to the Company's board of directors.  Similarly, however, at such time as the Company has more shareholders and an expanded board of directors, new management of the Company may review and implement, as necessary, procedures for shareholder nomination of members to the Company's board of directors.

 

Item 11.  Executive Compensation

 

The Company's officers and directors do not receive any compensation for services rendered to the Company, nor have they received such compensation in the past.  The officers and directors are not accruing any compensation pursuant to any agreement with the Company.

 

No retirement, pension, profit sharing, stock option or insurance programs or other similar programs have been adopted by the Company for the benefit of its employees.

 

The Company does not have a compensation committee for the same reasons as described above.

 

 

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Item 12.  Security Ownership of Certain Beneficial Owners and

          Management and Related Stockholder Matters

 

The following table sets forth, as of December 31, 2018, each person known by the Company to be the beneficial owner of five percent or more of the Company's common stock and the director and officer of the Company. The Company does not have any compensation plans and has not authorized any securities for future issuance. Except as noted, the holder thereof has sole voting and investment power with respect to the shares shown.

 

Name and AddressAmount of Percentage   

of Beneficial Owner           Beneficial Ownership of Class 

 

Franklin Ogele (1)19,000,00095%  

One Gateway Center, 26th Fl

Newark, NJ 07102

 

Chima E. Chima  (2)1,000,000 5%  

5 Winding Way

West Orange, NJ 07052

 

All Executive Officers and

Directors as a Group (2 Persons)   20,000,000 (3)100%  

 

(1) Franklin Ogele is President, Secretary and Director of the Company. 

 

(2) Chima E. Chima is Vice-President and Director of the Company. 

 

(3) Based on 20,000,000 shares issued and outstanding as of December 31, 2018. 

 

Item 13.  Certain Relationships and Related Transactions and

     Director Independence  

 

The Company had issued 20,000,000 shares of common stock pursuant to Section 4(2) of the Securities Act at a discount of $2,000; said shares remain outstanding as of December 31, 2017 and have not been redeemed.

 

As the organizers and developers of the Company, Franklin Ogele and Chima E. Chima may be considered promoters.  Mr. Ogele has provided services to the Company without charge consisting of preparing and filing the charter corporate documents and preparing this registration statement.

 

The Company is not currently required to maintain an independent director as defined by Rule 4200 of the Nasdaq Capital Market nor does it anticipate that it will be applying for listing of its securities on an exchange in which an independent directorship is required. It is likely that neither Mr. Ogele nor Mr. Chima would not be considered independent directors if it were to do so.

 

Item 14.  Principal Accounting Fees and Services.

 

The Company has no activities, no income and no expenses except for independent audit and Delaware state fees.  The Company's president has donated his time in preparation and filing of all state and federal required taxes and reports.

 

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Audit Fees

 

The aggregate fees incurred for each of the last two years for professional services rendered by the independent registered public accounting firm for the audits of the Company's annual financial statements and review of financial statements included in the Company's Form 10-K report and services normally provided in connection with statutory and regulatory filings or engagements were as follows:

                        

December 31, 2018 

                

Audit-Related Fees: $10,000 – being total audit fees for December 31, 2018 and December 31, 2017. The audit fee for December 31, 2018 is $5,000.  

 

The Company does not currently have an audit committee serving and as a result its board of directors performs the duties of an audit committee.  The board of directors will evaluate and approve in advance, the scope and cost of the engagement of an auditor before the auditor renders audit and non-audit services.  The Company does not rely on pre- approval policies and procedures.

  

                       PART IV 

 

Item 15.  Exhibits, Financial Statement Schedules

 

There are no financial statement schedules filed herewith.

 

EXHIBITS

 

    (a)     Exhibits

 

    31     Certification of the Chief Executive Officer and Chief 

  Financial Officer pursuant to Section 302 of the Sarbanes-Oxley of 2002.    

 

    32      Certification of the Chief Executive Officer and Chief

Financial Officer pursuant to Section 906 of the Sarbanes-Oxley    Act of 2002 

 

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FINANCIAL STATEMENTS

 

 

Report of Independent Registered Public Accounting Firm           12 

 

Balance Sheet as of December 31, 2018                               13

 

Statement of Operations for the period December 31, 2017

And December 31, 2018                                               14

 

Statement of Changes in Stockholders' Deficit for the Period

from January 1, 2017 to December 31, 2018            15 

 

Statement of Cash Flows for the period from January 1, 2018

to December 31, 2018                                      16 

 

Notes to Financial Statements                                    17-22

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**Report of Independent Registered Public Accounting Firm**

 

To the Board of Directors of

**Wall Street Acquisition, Corporation**

 

**Opinion on Statement of Financial statements**

 

We have audited the accompanying balance sheet of Wall Street Acquisition, Corporation (the "Company") as of December 31, 2018 and 2017, the related statements of operations, stockholders’ deficit and cash flows, for the year then ended, and the related notes (collectively referred to as the "financial statements"). 

 

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2018 and 2017, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

 

**Basis for Opinion**

 

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

 

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

******Substantial Doubt about the Company’s Ability to Continue as a Going Concern**

 

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has no revenues from operation, has not commenced any business operations.  These conditions raise substantial doubt about the Company’s ability to continue as a going concern.  Further information and management’s plans in regard to this uncertainty were also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

**AJSH & Co LLP**

 

We have served as the Company’s Auditor since 2018.

 

New Delhi, India

October 21, 2020

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| **WALL STREET ACQUISITIONS CORPORATION**                                                   |
|--------------------------------------------------------------------------------------------|
| **AUDITED CONDENSED BALANCE SHEET**                                                        |
| ** **                                                                                 |   |   |   |
| ** **                                                                                 |   | **AS OF DECEMBER 31, 2018** | **AS OF DECEMBER 31, 2017** |
| **ASSETS**                                                                                 |
| **Current Assets**                                                                         |   |   |   |
| **Cash & Cash Equivalents**                                                            |   | $                         -    | $                               -    |
| ** **                                                                                 |   |   |   |
| **Total Assets**                                                                           |   | $                         -    | $                               -    |
| ** **                                                                                 |   |   |   |
| ** **                                                                                 |   |   |   |
| **LIABILITIES AND SHAREHOLDERS DEFICIT**                                                   |
| **Current Liabilities**                                                                    |   |   |   |
| Accrued Expense                                                                            |   | $                  9,450 | $                        1,207 |
| Due to related party                                                                       |   | $                  6,207 |  $                               -    |
| ** **                                                                                 |   |   |   |
| **Total Liabilities**                                                                      |   |                   15,657 |                           1,207 |
| ** **                                                                                 |   |   |   |
| ** **                                                                                 |   |   |   |
| STOCKHOLDERS DEFICIT                                                                       |   |   |   |
|                                                                                       |   |   |   |
| Preferred Stock $0.0001 par value,                                                         |   |   |   |
| 20,000,000 share authorized, non-outstanding                                               |   |   |   |
| Common Stock, 0.0001 par value,                                                            |   |   |   |
| 100,000,000 authorized 20,000,000                                                          |   |   |   |
| issued and outstanding                                                                     |   | 2,000 | 2,000 |
| Additional Paid In Capital                                                                 |   | (1,439) | (1,439) |
| Accumulated Deficit                                                                        |   | (16,218) | (1,768) |
| ** **                                                                                 |   |   |   |
| Total Stockholder's Deficit                                                                |   | (15,657) | (1,207) |
| ** **                                                                                 |   |   |   |
| **Total Liabilities & Stockholders’ Deficit**                                    | ** ** | **$                         -   ** | **$                               -   ** |
|                                                                                       |   |   |   |
| The accompanying notes are an integral part of these financial statements.

 

  |

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| **WALL STREET ACQUISITIONS, CORPORATION**                                 |
|---------------------------------------------------------------------------|
| **AUDITED STATEMENT OF OPERATIONS **                                 |
|                                                                      |   |   |   | ** ** |
|                                                                      |   |   |   | **DECEMBER 31, 2018** | **DECEMBER 31, 2017** |
| Revenues                                                                  | $ |   | - | **-** |
|                                                                      |   |   |   |   |   |
| Cost of Revenue                                                           | $ |   | - | - |
|                                                                      |   |   |   |   |   |
| **Gross Profit**                                                          |   |   |   | - | - |
|                                                                      |   |   |   |   |   |
| Operating Expenses                                                        |   |   |                                               

                  

              (14,450) |                                        

                          

                1,566 |
|                                                                      |   |   |   |   |   |
| Loss Before Income Taxes                                                  |   |   |   |                                 

             (14,450) |                                    

              (1,566) |
|                                                                      |   |   |   |   |   |
| Income Tax Expense                                                        |   |   |   | - |                                            -    |
|                                                                      |   |   |   |   |   |
| Net Loss                                                                  | $ |   |                                    

              (14,450) |                                    

              (1,566) |
|                                                                      |   |   |   |   |   |
| Loss per Share- Basic & Diluted                                       |   |   |   |                               

            (0.00072) |                               

         (0.00008) |
|                                                                      |   |   |   |   |   |
| Weighted Average Shares-                                                  |   |   |   |   |   |
| Basic and Diluted                                                         |   |   |   | 20,000,000 | 20,000,000 |
|                                                                      |   |   |   |   |   |
|                                                                      |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements |

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| **WALL STREET ACQUISITIONS CORPORATION**                                  |
|---------------------------------------------------------------------------|
| **STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT**                         |
| **FOR THE PERIOD FROM INCEPTION (DECEMBER 2, 2016) TO DECEMBER 31, 2018** |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   | **COMMON STOCK** |   | **ADDITIONAL PAID** |   | **ACCUMULATED** |   | **TOTAL STOCKHOLERS** |
|                                                                      |   | **SHARES** | ** ** | **AMOUNT** | ** ** | **IN CAPITAL** | ** ** | **DEFICIT** | ** ** |           **DEFICIT** |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of December 2, 2016 (Inception)                                |   |                   -    | $ |                  -    | $ |                    -    | $ |                     -    | $ |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock                                                  |   | 20,000,000 |   | 2,000 |   |             (2,000) |   |                     -    |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Capital Contribution                                                      |   |                   -    |   |                  -    |   |                  202 |   |                     -    |   |                             202 |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Net Loss                                                                  |   |                   -    |   |                  -    |   |                    -    |   |                 (202) |   |                            (202) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of December 31, 2016                                           |    20,000,000 |   |            2,000 |   |             (1,798) |   |                 (202) |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of January 1, 2017                                             |    20,000,000 |   |            2,000 |   |             (1,798) |   |                 (202) |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock                                                  |   |                   -    |   |                  -    |   |                    -    |   |                     -    |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Capital Contribution                                                      |   |                   -    |   |                  -    |   |                  359 |   |                     -    |   |                             359 |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Net Loss                                                                  |   |                   -    |   |                  -    |   |                    -    |   |              (1,566) |   |                         (1,566) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of December 31, 2017                                           |    20,000,000 |   |            2,000 |   |             (1,439) |   |              (1,768) |   |                         (1,207) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of January 1, 2018                                             |    20,000,000 |   |            2,000 |   |             (1,439) |   |              (1,768) |   |                         (1,207) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock                                                  |   |                   -    |   |                  -    |   |                    -    |   |                     -    |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Capital Contribution                                                      |   |                   -    |   |                  -    |   |                    -    |   |                     -    |   |                                -    |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Net Loss                                                                  |   |                   -    |   |                  -    |   |                    -    |   |            (14,450) |   |                       (14,450) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| Balance as of December 31, 2018                                           |    20,000,000 |   |            2,000 |   |             (1,439) |   |            (16,218) |   |                       (15,657) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements |
|                                                                      |   |   |   |   |   |   |   |   |   |   |

 

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| **WALL STREET ACQUISITIONS CORPORATION**                                  |
|---------------------------------------------------------------------------|
| **AUDITED CONDENSED STATEMENT OF CASH FLOWS**                             |
|                                                                      | **Period ended** |
|                                                                      | **DECEMBER 31, 2018** | **DECEMBER 31, 2017** |
|                                                                      |   |   |
| **Net Loss**                                                              | $                      (14,450) | $                         (1,415) |
|                                                                      |   |   |
| Adjustments to reconcile net loss to net cash                             |   |   |
| used in operating activities:                                             |   |   |
|                                                                      |   |   |
| Change in Accrued Liabilities                                             |                    8,243 |                              1,056 |
| Change in Due to related party                                            |                            6,207 |                                 -    |
| **Net Cash provided by (used in) operating activities**                   | **$                              -   ** | **$                           (359)** |
|                                                                      |   |   |
| **Cash Flows from Investing Activities**                                  | $                              -    | $                             -    |
|                                                                      |   |   |
| **Cash Flows from Financing Activities**                                  | $                              -    | $                             -    |
|                                                                      |   |   |
| Expenses paid for by stockholders and contributed as capital              | $                              -    | $                               359 |
|                                                                      |   |   |
| **Cash and cash equivalents, beginning of period**                        | $                              -    | $                             -    |
|                                                                      |   |   |
| **Cash and Cash equivalents, end of period**                              | $                              -    | $                             -    |
|                                                                      |   |   |
|                                                                      |   |   |
| **SUPPLEMENTAL DISCLOSURES**                                              |   |   |
| Interest Paid                                                             | $                              -    | $                             -    |
| Taxes Paid                                                                | $                              -    | $                             -    |
|                                                                      |   |   |
|                                                                      |   |   |
| The accompanying notes are an integral part of these financial statements |   |

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**WALL STREET ACQUISITIONS, CORPORATION**

**NOTES TO FINANCIAL STATEMENTS**

 

**Note 1.NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** 

 

NATURE OF OPERATIONS

 

Wall Street Acquisitions, Corporation (“Wall Street Acquisitions” or the “Company”) was incorporated on December 2, 2016 under the laws of the State of Delaware to engage in lawful corporate undertaking, including, but limited to, selected mergers and acquisitions. The Company has been in the developmental stage since its inception and its operations to date have been limited to issuing shares to its original shareholders. The Company will attempt to locate and negotiate with a business entity for the combination of that target company with the Company. The combination will normally take the form of a merger, stock-for-stock exchange or stocks for assets exchange.

 

BASIS OF PRESENTATION

 

The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. These accounting policies conform to accounting principles generally accepted in the United States of America. (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.  

 

USE OF ESTIMATES

 

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosures of contingent assets and liabilities as at the date of the financial statements and reported amount of revenues and expenses during the reported periods. Actual results could differ from those estimates.

 

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash on hand and on deposit with banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of December 31, 2018.

 

REVENUE RECOGNITION

 

Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable. Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted to governmental authorities.

 

PROPERTY, PLANT AND EQUIPMENT

 

Property and equipment is stated at cost and depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of our property and equipment are generally as follows: computer software developed or acquired for internal use, three to 10 years; computer equipment, two to three years; buildings and improvements, five to 15 years; leasehold improvements, two to 10 years; and furniture and equipment, one to five years.

 

CONCENTRATION OF RISK  

 

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of December 31, 2018.

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INCOME TAXES

 

Under ASC 740, “Income Taxes,” deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are provided when it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2018, there were no deferred taxes due to the uncertainty of the realization of net operating loss or carry forward prior to expiration.

 

LOSS PER COMMON SHARE

 

Basic loss per common share excludes dilution and is computed by dividing by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if the securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that is then shared in the loss of the entity. As of December 31, 2018, there are no outstanding dilutive securities.

 

FAIR VALUE OF FINANCIAL INSTRUMENTS

 

The Company follows the guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted guidance for fair value measurements related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs of valuation techniques used to measure fair value.

 

The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

 

Level 1 inputs are quoted (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

 

Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for asset or liability, either directly or indirectly.

 

Level 3 inputs are observable input for asset or liability. The carrying amount of financial assets such as cash approximate their fair values because of short maturity of these assets.

 

RECENT PRONOUNCEMENTS

 

In November 2015, the Financial Accounting Standards Board (FASB) issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes” (ASU 2015-17), which changes how deferred taxes are classified on the balance sheet and is effective for financial statements issued for annual periods beginning after December 15, 2016, with early adoption permitted. ASU 2015-17 requires all deferred tax assets and liabilities to be classified as non-current. The Company does not expect the adoption of this standard to have a significant effect on its financial statements.

 

In January 2016, the FASB issued ASU 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities” (ASU 2016-01), which requires equity investments that are not accounted for under the equity method of accounting to be measured at fair value with changes recognized in net income and updates certain presentation and disclosure requirements. ASU 2016-01 is effective beginning after December 15, 2017. The adoption of this guidance is not expected to have a material impact on the Company’s results of operations, financial position or disclosures.

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In February 2016, the FASB issued ASU No. 2016-02, “Leases,” which requires lessees to recognize right-of-use assets and lease liabilities, for all leases, with the exception of short-term leases, at the commencement date of each lease. This ASU requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. This ASU is effective for annual periods beginning after December 15, 2018 and interim periods within those annual periods. Early adoption is permitted. The amendments of this update should be applied using a modified retrospective approach, which requires lessees and lessors to recognize and measure leases at the beginning of the earliest period presented. The adoption of this guidance is not expected to have a material impact on the Company’s results of operations, financial position or disclosures.

 

In March 2016, the FASB issued ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting.” The guidance simplifies accounting for share-based payments, most notably by requiring all excess tax benefits and tax deficiencies to be recorded as income tax benefits or expense in the income statement and by allowing entities to recognize forfeitures of awards when they occur. This new guidance is effective for annual reporting periods beginning after December 15, 2016 and may be adopted prospectively or retroactively. The Company does not expect the adoption of this standard to have a significant effect on its financial statements.

 

In May 2016, the FASB issued ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance in the new revenue standard on collectability, noncash consideration, presentation of sales tax, and transition. The amendments are intended to address implementation issues and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. The Company does not expect the adoption of this standard to have a significant effect on its financial statements.

 

In August 2016, the FASB issued ASU 2016-15, regarding ASC Topic 230 “Statement of Cash Flows.” This update addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early adoption is permitted. The Company does not expect the adoption of this standard to have a significant effect on its financial statements.

 

There were no other new accounting pronouncements during the year ended December 31, 2018 that we believe would have a material impact on our financial position or results of operations.

 

**NOTE 2 GOING CONCERN** 

 

The Company has not yet generated any revenue since inception to date and has sustained operating losses during the period ended December 31, 2018.

 

The Company had working capital of ($15,657) and an accumulated deficit of $16,218 as of December 31, 2018. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flow from operations to meet its obligations and/or obtaining additional financing from its members or other sources as may be required. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The Company will attempt to raise capital to mitigate the risk, but there is substantial doubt raised by these factors regarding the Company’s ability to satisfy its liquidity needs for 12 months from the issuance of the financial statements. However, the Company has no commitments from any third party for the purchase of its equity.

 

The financial statements do not include adjustments to reflect the possible future effects of on the recoverability and classification of assets or amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

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**NOTE 3 STOCKHOLDERS’ DEFICIT** 

 

As of December 31, 2018, the Company issued 20,000,000 founders common stock to two directors and officers for no consideration. The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of December 31, 2018, 20,000,000 shares of the common stock and no preferred stock were issued and outstanding. The Company recorded a discount on the common stock equal to the par value of shares issued.

 

**NOTE 4 INCOME TAXES** 

 

Reconciliation of the income tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company’s reported income tax expense / (benefit) for the year ended December 31, 2018 and December 31, 2017 is as follows:

 

 
|                                              | **For year ended**    |
|---------------------------------------------------|-----------------------|
|                                              | **December 31, 2018** | **December 31, 2017** |
| ** **                                        | **$**                 | **$** |
| Profit / (loss) from operations before income tax | (14,450)              | (1,566) |
| Income tax rate                                   | 21%                   | 34% |
| **Income tax expense at the U.S Federal tax**     | **(3,034.50)**        | **(532)** |
| **Adjustments to derive effective tax rate:**     |                  |   |
| Non-deductible stock bases compensation           | -                     | - |
| Other non-deductible expenses                     | -                     | - |
| Foreign rate differentials                        | -                     | - |
| State and local net of federal benefit            | -                     | - |
| Valuation allowance                               | 3,034.50              | 532 |
| **Income tax (benefit) / expenses**               | **-**                 | **-** |

 

The ultimate realization of deferred tax assets depends primarily on the Company’s ability to generate sufficient timely future income of the appropriate character in the appropriate taxing jurisdiction.

 

At December 31, 2018, Company has no unrecognized tax benefits. 

 

The significant components of deferred tax assets and liabilities are as follows:

 
|                                         | **For year ended**    |
|----------------------------------------------|-----------------------|
|                                         | **December 31, 2018** | **December 31, 2017** |
| Deferred tax assets                          |                  |   |
| Net income / (loss)                          | (14,450)              | (1,566) |
| Deferred tax liability                       | -                     | - |
| Net deferred tax assets                      | (3034.50)             | (532) |
| Less: Valuation allowance                    | 3034.50               | 532 |
| Deferred tax asset - net valuation allowance |  -               | - |

 

On an annual basis, the Company has an accumulated deficit or net operating loss carryover of approximately $16,218 available to offset future income for income tax reporting purposes, which will expire in various years through 2037, if not previously utilized. However, the Company’s ability to use the carryover net operating loss may be substantially limited or eliminated pursuant to Internal Revenue Code Section 382.

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The Company’s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the period January 1, 2018 to December 31, 2018, there was no income tax, or related interest and penalty items in the income statement, or liabilities on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction and Delaware state jurisdiction. We are not currently involved in any income tax examinations.

 

*Impact of the Tax Cuts and Jobs Act*

 

The tax cuts and Jobs Act (the “Tax Reform Act”) was enacted on December 22, 2017 and provides for significant changes to U.S. tax law. Among other provisions, the Tax Reform Act reduces the U.S. corporate income tax rate to 21%, effective in 2018. The Tax Reform Act also provides for a transition to a new territorial system of taxation and generally requires companies to include certain untaxed foreign earnings of non-U.S. subsidiaries into taxable income in 2017 (“Transition Tax”). Additionally, the Securities Exchange Commission staff has issued SAB 118, which allows the Company to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. On December 22, 2017, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. Because the Company is still in the process of analyzing certain provisions of the Tax Act, the Company has determined that the adjustment to its deferred taxes and the Transition Tax are provisional amounts as permitted under SAB 118.

 

**NOTE 5 RELATED PARTY TRANSACTIONS** 

 

The stockholders of the Company contributed $1,439 towards the operating expenses of the Company from inception to December 31, 2017. This amount has been recorded in additional paid in capital as their capital contribution to the Company. Further, as at December 31, 2018, an amount of $6,207 is payable to Franklin Ogele which was incurred by him on behalf of the Company. This will be reimbursed in due course.

 

**NOTE 6 SUBSEQUENT EVENTS** 

Management has evaluated subsequent events, in accordance with FASB ASC Topic 855, “Subsequent Events”, through October 21, 2020, the date which the financial statements were available to be issued and there are no material subsequent events to report other than those described below:

 

On September 06, 2019 Franklin Ogele, acquired at $0.0001par value, 1,000,000 shares of common stock of the Company from Chima E. Chima. As a result of the transaction, Franklin Ogele became the holder of all the issued and outstanding 20,000,000 shares of common stock of the Company. 

 

On September 17, 2019 WSAC pursuant to certain Share Purchase and Merger Agreement, (the “Purchase and Merger Agreement”), acquired all the issued and outstanding shares of WSA Gold & Minerals, Inc., a Texas corporation (“WSA Gold”) and owner of certain mining properties, in a stock-for-stock exchange transaction and effected a merger with the Company, pursuant to which the Company is the surviving entity. Under the Purchase and Merger Agreement, WSAC shall issue Jimmy Ramirez 113,333,333 in exchange for 200,000 shares of WSA common stock and shall issue to Franklin Ogele 20,000,000 shares of common stock. This will result in 85% or 113,333,333 held shares by Jimmy Ramirez and 15% or 20,000,000 shares held by Franklin Ogele for a total of 133,333,333 issued and outstanding shares.

 

As a result of the transaction, on September 17, 2019 Franklin Ogele stepped down as President/CEO and Member of the Board of Directors of the Company effective September 17, 2019. Chima E. Chima also stepped down as Vice President, Secretary and Member of the Board of Directors of the Company effective September 17, 2019. Mr. Jimmy Ramirez was elected Member of the Board of Directors and appointed as President and CEO of the Company. Franklin Ogele was elected Member of the Board of Directors and appointed as Vice President and Secretary of the Company. 

 

The management determined that there were no significant reportable transactions subsequent to the year ended December 31, 2018.

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SIGNATURES

 

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

WALL STREET ACQUSITIONS, CORP.

 

By:   /s/ Franklin Ogele 

Franklin Ogele, Chief Financial Officer

 

Dated:       October 21, 2020

 

 

Pursuant to the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

 

NAME                          OFFICE              DATE

 

/s/ Franklin Ogele           Director            October 21, 2020

 

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