# EDGAR Filing Document

**Accession Number:** 0001627041
**File Stem:** 0001493152-23-001346
**Filing Date:** 2023-1
**Character Count:** 55391
**Document Hash:** 90b960a65b6dfb504dfe675e7050f4d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-001346.hdr.sgml**: 20230113

**ACCESSION NUMBER**: 0001493152-23-001346

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 28

**CONFORMED PERIOD OF REPORT**: 20221130

**FILED AS OF DATE**: 20230113

**DATE AS OF CHANGE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VISIBER57 CORP.
- **CENTRAL INDEX KEY:** 0001627041
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 611633330
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55570
- **FILM NUMBER:** 23527105

**BUSINESS ADDRESS:**
- **STREET 1:** NO.104-2F, SECTION 1, YANPING NORTH ROAD
- **STREET 2:** DATONG DISTRICT
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 10341
- **BUSINESS PHONE:** 886-285012196

**MAIL ADDRESS:**
- **STREET 1:** NO.104-2F, SECTION 1, YANPING NORTH ROAD
- **STREET 2:** DATONG DISTRICT
- **CITY:** TAIPEI CITY
- **STATE:** F5
- **ZIP:** 10341

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** eBizware, Inc.
- **DATE OF NAME CHANGE:** 20141204

?xml version="1.0" encoding="utf-8"?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

☒ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal period ended: November 30, 2022

or

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

**<u>VISIBER57 CORP.</u>**

*(Exact name of small business issuer as specified in its charter)*

---

| | | |
|:---|:---|:---|
| **Delaware** | **000-55570** | **61-1633330** |
| (State or Jurisdiction of<br> Incorporation or Organization) | (Commission<br> File Number) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **No. 104-2F, Section 1, Yanping North Road**<br> **Datong District, Taipei City 10341**<br> **Taiwan** | **+886-285012196** |
| (Address of principal executive offices and zip code) | (Registrant's telephone number, including area code) |

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 90 days. YES ☒ NO ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulations S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YES ☒ NO ☐

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

Large accelerated filer Accelerated filer Non-accelerated filer Smaller reporting company Emerging growth company <br> ☐ ☐ ☒ ☒ ☐

If an emerging growth company, 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. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☒ NO ☐

Securities Registered Pursuant to Section 12(b) of the Act:

<u>Title of Each Class</u> <u>Trading Symbol</u> <u>Name of Each Exchange on Which Registered</u> <br> N/A N/A N/A

As of January 13, 2023, 7,000,000 shares of the registrant's common stock, par value $0.0001 per share, were outstanding.

**VISIBER57 CORP.**

**Form 10-Q**

**November 30, 2022**

**INDEX**

---

| | | |
|:---|:---|:---|
| [**PART I - FINANCIAL INFORMATION**](#ak_001) | [**PART I - FINANCIAL INFORMATION**](#ak_001) |  |
| Item 1. | [Financial Statements](#ak_002) | 3 |
| Item 2. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#ak_004) | 9 |
| Item 3. | [Quantitative and Qualitative Disclosures About Market Risk](#ak_005) | 12 |
| Item 4. | [Controls and Procedures](#ak_006) | 12 |
| **[PART II - OTHER INFORMATION](#ak_007)** | **[PART II - OTHER INFORMATION](#ak_007)** |  |
| Item 1. | [Legal Proceedings](#ak_008) | 14 |
| Item 1A. | [Risk Factors](#ak_009) | 14 |
| Item 2. | [Unregistered Sales of Equity Securities and Use of Proceeds](#ak_010) | 14 |
| Item 3. | [Defaults Upon Senior Securities](#ak_011) | 14 |
| Item 4. | [Mine Safety Disclosures](#ak_012) | 14 |
| Item 5. | [Other Information](#ak_013) | 14 |
| Item 6. | [Exhibits](#ak_014) | 16 |
| [SIGNATURE](#ak_015) | [SIGNATURE](#ak_015) | 17 |

---

**PART I - FINANCIAL INFORMATION**

**FINANCIAL STATEMENTS**

**VISIBER57 CORP.**

**BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | **November 30, 2022** | **August 31, 2022** |
|  | (Unaudited) | |
| ASSETS |  |  |
| CURRENT ASSETS: |  |  |
| &nbsp;&nbsp;&nbsp;Prepaid expenses | $11850 | $1623 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Assets | 11850 | 1623 |
| &nbsp;&nbsp;&nbsp;TOTAL ASSETS | $11850 | $1623 |
| LIABILITIES AND STOCKHOLDERS' DEFICIT |  |  |
| CURRENT LIABILITIES: |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable | $14238 | $5880 |
| &nbsp;&nbsp;&nbsp;Due to related party | 360661 | 346441 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | 374899 | 352321 |
| &nbsp;&nbsp;&nbsp;TOTAL LIABILITIES | 374899 | 352321 |
| STOCKHOLDERS' DEFICIT: |  |  |
| &nbsp;&nbsp;&nbsp;Preferred stock, $0.0001 par value, 75,000,000 shares authorized, no shares issued and outstanding at November 30, 2022 and August 31, 2022 |  |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.0001 par value, 425,000,000 shares authorized, 7,000,000 shares issued and outstanding at November 30, 2022 and August 31, 2022 | 700 | 700 |
| &nbsp;&nbsp;&nbsp;Series A Preferred Stock, $0.0001 par value, 1 share issued and outstanding at November 30, 2022 and August 31, 2022 | 0 | 0 |
| &nbsp;&nbsp;&nbsp;Additional paid-in capital | 23800 | 23800 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (387549) | (375198) |
| &nbsp;&nbsp;&nbsp;TOTAL STOCKHOLDERS' DEFICIT | (363049) | (350698) |
| &nbsp;&nbsp;&nbsp;TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $11850 | $1623 |

---

The accompanying notes are an integral part of these unaudited financial statements.

**VISIBER57 CORP.**

**STATEMENTS OF OPERATIONS**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **For the Three Months Ended**<br> **November 30,** | **For the Three Months Ended**<br> **November 30,** |
|  | **2022** | **2021** |
| OPERATING EXPENSES: |  |  |
| &nbsp;&nbsp;&nbsp;Professional fees | $8025 | $4300 |
| &nbsp;&nbsp;&nbsp;General and administrative expense | 4326 | 4602 |
| &nbsp;&nbsp;&nbsp;Total Operating Expenses | 12351 | 8902 |
| LOSS BEFORE INCOME TAX | (12351) | (8902) |
| INCOME TAX EXPENSE | - | - |
| NET LOSS | $(12351) | $(8902) |
| BASIC AND DILUTED LOSS PER COMMON SHARE: |  |  |
| &nbsp;&nbsp;&nbsp;Net loss per common shares - basic and diluted | $(0.00) | $(0.00) |
| WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: |  |  |
| &nbsp;&nbsp;&nbsp;Basic and diluted | 7000000 | 7000000 |

---

The accompanying notes are an integral part of these unaudited financial statements.

**VISIBER57 CORP.**

**STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT**

**For the Three Months Ended November 30, 2022**

**(Unaudited)**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Series A**<br> **Preferred Stock** | **Series A**<br> **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Number of**<br>**Shares** |<br>**Amount** | **Number of**<br>**Shares** |<br>**Amount** | **Number of**<br>**Shares** |<br>**Amount** | **Additional**<br>**Paid-in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** | **Total**<br>**Stockholders'**<br>**Deficit** |
| Balance, August 31, 2022 |  | $&nbsp;&nbsp;&nbsp;&nbsp; - | &nbsp;&nbsp;&nbsp;&nbsp;1 | $&nbsp;&nbsp;&nbsp;&nbsp;0 | 7000000 | $700 | $23800 | $(375198) | $&nbsp;&nbsp;&nbsp;&nbsp; (350698) |
| Net loss |  |  | - | - | - | - | - | (12351) | (12351) |
| Balance, November 30, 2022 |  | $- | 1 | $0 | 7000000 | $700 | $23800 | $(387549) | $(363049) |

---

The accompanying notes are an integral part of these unaudited financial statements.

**VISIBER57 CORP.**

**STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT**

**For the Three Months Ended November 30, 2021**

**(Unaudited)**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Series A**<br> **Preferred Stock** | **Series A**<br> **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Number of**<br>**Shares** |<br>**Amount** | **Number of**<br>**Shares** |<br>**Amount** | **Number of**<br>**Shares** |<br>**Amount** | **Additional**<br>**Paid-in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** | **Total**<br>**Stockholders'**<br>**Deficit** |
| Balance, August 31, 2021 |  | $&nbsp;&nbsp;&nbsp;&nbsp; - | &nbsp;&nbsp;&nbsp;&nbsp;1 | $&nbsp;&nbsp;&nbsp;&nbsp; 0 | 7000000 | $700 | $23800 | $(329873) | $&nbsp;&nbsp;&nbsp;&nbsp; (305373) |
| Net loss |  |  | - | - | - | - | - | (8902) | (8902) |
| Balance, November 30, 2021 |  | $- | 1 | $0 | 7000000 | $700 | $23800 | $(338775) | $(314275) |

---

The accompanying notes are an integral part of these unaudited financial statements.

**VISIBER57 CORP.**

**STATEMENTS OF CASH FLOWS**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **For the Three Months Ended**<br> **November 30,**  | **For the Three Months Ended**<br> **November 30,**  |
|  | **2022** | **2021** |
| CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(12351) | $(8902) |
| &nbsp;&nbsp;&nbsp;Adjustments to reconcile net loss from operations to net cash used in operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | 1623 | 247 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable | 10728 | 8655 |
| NET CASH USED IN OPERATING ACTIVITIES | - | - |
| NET DECREASE IN CASH AND CASH EQUIVALENTS |  |  |
| CASH AND CASH EQUIVALENTS - beginning of period | - | - |
| CASH AND CASH EQUIVALENTS - end of period | $- | $- |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: |  |  |
| &nbsp;&nbsp;&nbsp;Cash paid for: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest | $- | $- |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income taxes | $- | $- |
| NON-CASH TRANSACTION |  |  |
| &nbsp;&nbsp;&nbsp;Prepayment made by related party | $11850 | $- |
| &nbsp;&nbsp;&nbsp;Operating expenses paid by related party | $2370 | $6526 |

---

The accompanying notes are an integral part of these unaudited financial statements.

**VISIBER57 CORP.**

**Notes to Unaudited Financial Statements**

**November 30, 2022**

**NOTE 1** – **<u>ORGANIZATION AND NATURE OF OPERATIONS</u>**

VISIBER57 Corp. (the "Company"), was incorporated in the State of Delaware on December 31, 2013 and established a fiscal year end of August 31. Effective on March 23, 2017, the Company changed its name to VISIBER57 CORP. and its trading symbol to "VCOR" effective April 11, 2017 in connection with its plan to expand its business and rebrand its identity. The Company was engaged in the electronic management and appointment of licensed producers in the insurance industry of the United States.

**NOTE 2** – **<u>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</u>**

**Basis of presentation**

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") and the rules and regulations of the United States Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's most recent Annual Financial Statements filed with the SEC on Form 10-K.

In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year.

**Going concern**

These unaudited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the accompanying unaudited financial statements, the Company had a net loss of $12,351 and $8,902 for the three months ended November 30, 2022 and 2021, respectively. The working capital deficit was $363,049 as of November 30, 2022. The net cash generated from operating activities was $0 for both the three months ended November 30, 2022 and 2021. These factors raise substantial doubt about the Company's ability to continue as a going concern for twelve months from the issuance of this report.

Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. The Company is seeking to raise capital through additional debt and/or equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of equity, from related party working capital advances, and from the issuance of promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail its operations. These unaudited financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

**Use of estimates**

The preparation of the financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from these estimates.

**VISIBER57 CORP.**

**Notes to Unaudited Financial Statements**

**November 30, 2022**

**Related party**

The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

**Net loss per common share**

Basic net loss per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed similar to basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. At November 30, 2022, there were no outstanding common share equivalents.

**Recent accounting pronouncements**

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

**NOTE 3 –** **<u>RELATED PARTY TRANSACTIONS</u>**

During the three months ended November 30, 2022 and 2021, 57 Society, a Company under the common control of Choong Jeng Hew, the Company's Chief Executive Officer, paid $2,370and $6,526 of operating expenses, respectively, and made $11,850 and $0 prepayment, respectively, on behalf of the Company. As of November 30, 2022 and August 31, 2022, the Company had an outstanding payable to 57 Society in the amount of $360,661 and $346,441, respectively. The payable is unsecured, does not bear interest and is due on demand.

The Company's principal executive offices in Taiwan, which it shares with its controlling shareholder, 57 Society, are furnished to the Company by 57 Society without any charge.

---

| | |
|:---|:---|
| **ITEM 2.** | **MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS** |

---

**Cautionary Note Regarding Forward-Looking Information and Factors That May Affect Future Results**

This Quarterly Report on Form 10-Q contains forward-looking statements regarding our business, financial condition, results of operations and prospects. The Securities and Exchange Commission (the "SEC") encourages companies to disclose forward-looking information so that investors can better understand a company's future prospects and make informed investment decisions. This Quarterly Report on Form 10-Q and other written and oral statements that we make from time to time contain such forward-looking statements that set out anticipated results based on management's plans and assumptions regarding future events or performance. We have tried, wherever possible, to identify such statements by using words such as "anticipate," "estimate," "expect," "project," "intend," "plan," "believe," "will" and similar expressions in connection with any discussion of future operating or financial performance. In particular, these include statements relating to future actions, future performance or results of current and anticipated sales efforts, expenses, the outcome of contingencies, such as legal proceedings, and financial results.

We caution that these factors could cause our actual results of operations and financial condition to differ materially from those expressed in any forward-looking statements we make and that investors should not place undue reliance on any such forward-looking statements. Further, any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement is made or to reflect the occurrence of anticipated or unanticipated events or circumstances. New factors emerge from time to time, and it is not possible for us to predict all of such factors. Further, we cannot assess the impact of each such factor on our results of operations or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

The following discussion should be read in conjunction with our unaudited financial statements and the related notes that appear elsewhere in this Quarterly Report on Form 10-Q.

**Company Overview**

VISIBER57 CORP. (the "Company"), formerly eBizware, Inc., a Delaware corporation, was formed on December 31, 2013. The Company was headquartered at Unit B19, 9/F, Efficiency House, 35 Tai Yau Street, San Po Kong, Kowloon, Hong Kong. The Company was engaged in the electronic management and appointment of licensed producers in the insurance industry of the United States. On August 5, 2021, the Company relocated its headquarter to No. 104-2F, Section 1, Yanping North Road, Datong District, Taipei City 10341, Taiwan.

On August 12, 2016, in connection with the sale of a controlling interest in the Company, Mark W. DeFoor, the Company's former Chief Executive Officer and Director, entered into and closed on that certain Share Purchase Agreement with 57 Society, whereby 57 Society purchased from Mr. DeFoor a total of 5,000,000 shares of the Company's common stock for an aggregate price of $321,000. The shares acquired represented approximately 94.70% of the issued and outstanding shares of common stock of the Company. Following the closing of the Agreement, Mark W. DeFoor resigned from all positions held of the Company and Choong Jeng Hew was appointed as the Chief Executive Officer and President of the Company. The Company then ceased its activities in the electronic management and appointment of licensed producers in the insurance industry and abandoned that business model.

On March 23, 2017, the Company filed a Certificate of Amendment to its Certificate of Incorporation with the Delaware Secretary of State to change its name from eBizware, Inc. to VISIBER57 CORP. and its trading symbol to "VCOR" with an effective date of April 11, 2017. The Company is currently seeking new business opportunities or acquisitions including the exploration of acquiring, developing and launching a cloud-based application (APP) that utilizes a predictive algorithm to foster closely knitted communities made up of individuals, families and businesses from a diverse background.

On September 18, 2019, the Company filed a Certificate of Amendment to its Certificate of Incorporation with the Delaware Secretary of State to implement a 2.5-for-1 forward stock split (the "Forward Stock Split") of the Company's issued and outstanding common stock, which became effective on November 8, 2019. Each one (1) share owned by a stockholder was exchanged for two-and-one-half (2.5) shares of common stock, and the number of shares of the Company's common stock issued and outstanding was increased proportionately based on the Forward Stock Split. The number of authorized shares was not adjusted. All issued and outstanding shares and per share amounts in the accompanying historical financial statements have been retroactively adjusted to reflect the Forward Stock Split. On February 20, 2020, 57 Society International Ltd. transferred 5,587,000 shares of the Company's common stock to individual shareholders. The ownership of 57 Society International Ltd. decreased from 94.70% to 52.37%.

On June 7, 2021, the Company's Board of Directors has authorized the Company to create a new series of one share of preferred stock designated the Series A Preferred Stock at par value of $0.0001 per share. The voting power of each share of Series A Preferred Stock is equal to 110% of the issued and outstanding shares of common stock of the Company. Each share of Series A Preferred Stock shall be convertible into one fully paid and non-assessable share of common stock at the option of the holder. An option to purchase 6,200,000 shares of common stock of the Company in consideration for 1 share of Series A Preferred Stock is granted.

On June 8, 2021, 57 Society International Ltd. had completed the transfer of 6,200,000 shares of common stock to the Company. The ownership of 57 Society International Ltd. decreased from 52.37% to 10.19%. On July 8, 2021, the Company and 57 Society International Ltd. entered into a stock purchase agreement. Pursuant to the agreement, the Company issued one share of Series A Preferred Stock to 57 Society International Ltd. in consideration of the return of 6,200,000 shares of common stock.

No timetable has been set to accomplish our business objectives and we do not presently have any firm commitment from any third parties to acquire or develop this business or raise the capital needed upon terms acceptable to us. When we commence this implementation and secure financing, we will identify our plan of operations, a marketing strategy, opportunities and competition.

**Results of Operations**

The following comparative analysis on results of operations was based primarily on the comparative unaudited financial statements, footnotes and related information for the periods identified below and should be read in conjunction with the financial statements and the notes to those statements that are included elsewhere in this report.

Three Months Ended November 30, 2022 and 2021

*Revenue*

The Company did not generate revenues during the three months ended November 30, 2022 and 2021.

*Total Operating Expenses*

For the three months ended November 30, 2022, the Company incurred operating expenses, in the amount of $12,351 compared to $8,902 for the three months ended November 30, 2021, an increase of $3,449 or 38.74%. The increase was attributable to an increase in professional fees of $3,725 or 86.63%, primarily due to increase in auditing fees.

*Net Loss*

The Company incurred a net loss for the three months ended November 30, 2022, in the amount of $12,351 compared to $8,902 for the three months ended November 30, 2021, an increase of $3,449 or 38.74%. This increase is a result of the increase in total operating expenses discussed above.

**Liquidity and Capital Resources**

Liquidity is the ability of an enterprise to generate adequate amounts of cash to meet its needs for cash requirements. As of November 30, 2022, the Company's working capital deficit amounted to $363,049, an increase of $12,351 or 3.52% of working capital deficit as compared to working capital deficit of $350,698as of August 31, 2022. The increase in working capital deficit was primarily a result of an increase in the current liability accounts resulting from an increase in due to related party of $14,220 and accounts payable of $8,358 or 142.14%.

During the three months ended November 30, 2022 and 2021, 57 Society, a Company under the common control of Choong Jeng Hew, the Company's Chief Executive Officer, paid $2,370 and $6,526, of operating expenses, respectively, and made $11,850 and $0 prepayment, respectively, on behalf of the Company. As of November 30, 2022 and August 31, 2022, the Company had an outstanding payable to 57 Society in the amount of $360,661 and $346,441, respectively. The payable is unsecured, does not bear interest and is due on demand.

For the three months ended November 30, 2022 and 2021, net cash used in operating activities amounted to $0 for both periods.

We do not have sufficient resources to effectuate our business plan. We will have to raise additional funds to pay for all of our planned expenses. We potentially will have to issue additional debt or equity, or enter into a strategic arrangement with a third party to carry out our business plan. There can be no assurance that additional capital will be available to us. We currently have no agreements, arrangements or understandings with any person to obtain funds through bank loans, lines of credit or any other sources. Since we have no other such arrangements or plans currently in effect, our inability to raise funds for the above purposes will have a severe negative impact on our ability to remain a viable company. We are dependent upon our controlling shareholders to provide or loan us funds to meet our working capital needs.

**Going Concern**

These unaudited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the accompanying unaudited financial statements, the Company had a net loss of $12,351 and $8,902 for the three months ended November 30, 2022 and 2021, respectively. The working capital deficit was $363,049as of November 30, 2022. The net cash generated from operating activities was $0 for both three months ended November 30, 2022 and 2021. These factors raise substantial doubt about the Company's ability to continue as a going concern for twelve months from the issuance of this report.

Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. The Company is seeking to raise capital through additional debt and/or equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of equity, from related party working capital advances, and from the issuance of promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail its operations. These unaudited financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

**Off-Balance Sheet Arrangements**

Under SEC regulations, we are required to disclose our off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, such as changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. As of November 30, 2022, we had no off-balance sheet arrangements.

**Critical Accounting Estimates**

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

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| | |
|:---|:---|
| **ITEM 3.** | **QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK** |

---

Not applicable.

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| | |
|:---|:---|
| **ITEM 4.** | **CONTROLS AND PROCEDURES** |

---

*Evaluation of Disclosure Controls and Procedures.*

Management is responsible for the preparation of our financial statements and related information. Management uses its best judgment to ensure that the financial statements present fairly, in material respects, our financial position and results of operations in conformity with generally accepted accounting principles.

Management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in the Exchange Act. These internal controls are designed to provide reasonable assurance that the reported financial information is presented fairly, that disclosures are adequate and that the judgments inherent in the preparation of financial statements are reasonable. There are inherent limitations in the effectiveness of any system of internal controls including the possibility of human error and overriding of controls. Consequently, an ineffective internal control system can only provide reasonable, not absolute, assurance with respect to reporting financial information.

Our internal control over financial reporting includes policies and procedures that: (i) pertain to maintaining records that, in reasonable detail, accurately and fairly reflect our transactions; (ii) provide reasonable assurance that transactions are recorded as necessary for preparation of our financial statements in accordance with generally accepted accounting principles and that the receipts and expenditures of company assets are made in accordance with our management and directors authorization; and (iii) provide reasonable assurance regarding the prevention of or timely detection of unauthorized acquisition, use or disposition of assets that could have a material effect on our financial statements.

Under the supervision of management, including our Chief Executive Officer and our Chief Financial Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and subsequent guidance prepared by the Commission specifically for smaller public companies. Based on that evaluation, our management concluded that our internal control over financial reporting was not effective as of November 30, 2022 because it identified the following material weakness:

1) We do not have an Audit Committee.

2) We did not maintain appropriate segregation of duties.

3) We have not implemented policies and procedures that provide for multiple levels of supervision and review.

4) The Company does not have well-established procedures to authorize and approve related party transactions.

A material weakness is a deficiency or a combination of deficiencies in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the annual or interim consolidated financial statements will not be prevented or detected on a timely basis.

We expect to be materially dependent upon third parties to provide us with accounting consulting services for the foreseeable future which we believe mitigates the impact of the material weaknesses discussed above. Until such time as we have a chief financial officer with the requisite expertise in U.S. GAAP and establish an audit committee and implement internal controls and procedures, there are no assurances that the material weaknesses and significant deficiencies in our disclosure controls and procedures will not result in errors in our financial statements which could lead to a restatement of those financial statements.

Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all error and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected.

*Changes in Internal Controls over Financial Reporting.*

There have been no changes in our internal control over financial reporting during the last fiscal quarter covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

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| | |
|:---|:---|
| **ITEM 1.** | **LEGAL PROCEEDINGS** |

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None.

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| | |
|:---|:---|
| **ITEM 1A.** | **RISK FACTORS** |

---

As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 1A.

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| | |
|:---|:---|
| **ITEM 2.** | **UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS** |

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None.

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| | |
|:---|:---|
| **ITEM 3.** | **DEFAULTS UPON SENIOR SECURITIES** |

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None.

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| | |
|:---|:---|
| **ITEM 4.** | **MINE SAFETY DISCLOSURES** |

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Not applicable.

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| | |
|:---|:---|
| **ITEM 5.** | **OTHER INFORMATION** |

---

On June 7, 2021, the Company designated a class of preferred stock titled, Series A Preferred Stock, with a par value of $0.0001 per share, and consisting of one share. The Series A Preferred Stock carries voting rights equal to 110% of the total voting rights of the outstanding common stock and voting power of the Company, and has the right to appoint one director of the Company.

Additionally, the one share of Series A Preferred Stock contains protective provisions, which precludes the Company from taking the certain actions without the approval of the holder of the share of Series A Preferred Stock. More specifically, so long as any shares of Series A Preferred Stock are outstanding, the Company shall not, without first obtaining the approval (by vote or written consent, as provided by law) of the holders of at least a majority of the then outstanding shares of Series A Preferred Stock, voting as a separate class:

&nbsp;&nbsp;&nbsp;&nbsp;(a) amend the Articles of Incorporation
 or, unless approved by the Board of Directors, including by the Series A Director, amend the Company's Bylaws;

(b) change or modify the rights,
 preferences or other terms of the Series A Preferred Stock, or increase or decrease the number of authorized shares of Series A Preferred
 Stock;

(c) reclassify or recapitalize
 any outstanding equity securities, or, unless approved by the Board of Directors, including by the Series A Director, authorize or
 issue, or undertake an obligation to authorize or issue, any equity securities or any debt securities convertible into or exercisable
 for any equity securities (other than the issuance of stock-options or securities under any employee option or benefit plan);

(d) authorize or effect any
 transaction constituting a "Deemed Liquidation" under the Articles, or any other merger or consolidation of the Company;

(e) increase or decrease the
 size of the Board of Directors as provided in the Bylaws of the Company or remove the Series A Director (unless approved by the Board
 of Directors, including the Series A Director);

(f) declare or pay any dividends
 or make any other distribution with respect to any class or series of capital stock (unless approved by the Board of Directors, including
 the Series A Director);

(g) redeem, repurchase or otherwise
 acquire (or pay into or set aside for a sinking fund for such purpose) any outstanding shares of capital stock (other than the repurchase
 of shares of Common Stock from employees, consultants or other service providers pursuant to agreements approved by the Board of
 Directors under which the Company has the option to repurchase such shares at no greater than original cost upon the occurrence of
 certain events, such as the termination of employment) (unless approved by the Board of Directors, including the Series A Director);

&nbsp;&nbsp;&nbsp;&nbsp;(h) create or amend any stock
 option plan of the Company, if any (other than amendments that do not require approval of the stockholders under the terms of the
 plan or applicable law) or approve any new equity incentive plan;

(i) replace the President and/or
 Chief Executive Officer of the Company (unless approved by the Board of Directors, including the Series A Director);

(j) transfer assets to any
 subsidiary or other affiliated entity (unless approved by the Board of Directors, including the Series A Director);

(k) issue, or cause any subsidiary
 of the Company to issue, any indebtedness or debt security, other than trade accounts payable and/or letters of credit, performance
 bonds or other similar credit support incurred in the ordinary course of business, or amend, renew, increase or otherwise alter in
 any material respect the terms of any indebtedness previously approved or required to be approved by the holders of the Series A
 Preferred Stock (unless approved by the Board of Directors, including the Series A Director);

(l) modify or change the nature
 of the Company's business;

(m) acquire, or cause a Subsidiary
 of the Company to acquire, in any transaction or series of related transactions, the stock or any material assets of another person,
 or enter into any joint venture with any other person (unless approved by the Board of Directors, including the Series A Director);
 or

(n) sell, transfer, license,
 lease or otherwise dispose of, in any transaction or series of related transactions, any material assets of the Company or any Subsidiary
 outside the ordinary course of business (unless approved by the Board of Directors, including the Series A Director).

Additionally, as long as any shares of Series A Preferred Stock remain outstanding, the holders of a majority of the shares of Series A Preferred Stock represented at a duly called special or annual meeting of such stockholders or by an action by written consent for that purpose shall be entitled to elect a special director to the board of directors.

***<u>Stock Purchase Agreement</u>***

On July 8, 2021, the Company entered into a Stock Purchase Agreement (the "Stock Purchase Agreement") with 57 Society International Ltd., a Hong Kong corporation ("57 Society"), controlled by Choong Jeng Hew, our President and Chief Executive Officer, and a director, of the Company, pursuant to which the Company sold to 57 Society one share of Series A Preferred Stock in exchange for 6,200,000 shares of common stock of the Company. The Company subsequently canceled and returned to its authorized capital stock the 6,200,000 shares of common stock purchased from 57 Society. Under the Stock Purchase Agreement, 57 Society also has an option to purchase 6,200,000 shares of common stock in exchange for one share of Series A Preferred Stock so long as 57 Society holds its share of Series A Preferred Stock.

***<u>Risk Factor</u>***

***Choong Jeng Hew, through his control of 57 Society, beneficially owns and has the right to vote 100% of our Series A Preferred Stock, which has voting power equal to 110% of the total voting rights of the Company's common stock. As a result, Mr. Hew has controlling voting power in all matters submitted to our stockholders for approval including:***

● The election of our board of directors;

● The amendment of our Certificate of Incorporation or bylaws;

● The adoption of measures that could delay or prevent a change in control or impede a merger, takeover or other business combination involving us.

As a result of his ownership and position, Mr. Hew is able to substantially influence all matters requiring stockholder approval, including the election of directors and approval of significant corporate transactions. Mr. Hew's beneficial stock ownership may discourage a potential acquirer from making a tender offer or otherwise attempting to obtain control of us, which in turn could reduce our stock price or prevent our stockholders from realizing a premium over our stock price.

---

| | |
|:---|:---|
| **ITEM 6.** | **EXHIBITS** |

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Exhibits

---

| | |
|:---|:---|
| 3.1 | [Articles of Incorporation (Incorporated by reference to Exhibit 3.1 to the Company's Registration Statement on Form S-1 (SEC File No. 333-201239) filed with the SEC on December 23, 2014).](https://www.sec.gov/Archives/edgar/data/1627041/000107878214002344/s1121714_ex3z1.htm) |
| 3.2 | [Certificate of Amendment to the Certificate of Incorporation of eBizware Inc. filed with the Delaware Secretary of State on March 23, 2017 (Incorporated by reference to Exhibit 3.1 to the Company's Form 10-Q filed with the SEC on April 11, 2017).](https://www.sec.gov/Archives/edgar/data/1627041/000149315217003738/ex3-2.htm) |
| 3.3 | [Certificate of Designation of Series A Preferred Stock, dated June 7, 2021](https://www.sec.gov/Archives/edgar/data/1627041/000149315222035659/ex3-3.htm) |
| 3.4 | [Bylaws (Incorporated by reference to Exhibit 3.2 to the Company's Registration Statement on Form S-1 (SEC File No. 333-201239) filed with the SEC on December 23, 2014).](https://www.sec.gov/Archives/edgar/data/1627041/000107878214002344/s1121714_ex3z2.htm) |
| 10.1 | [Stock Purchase Agreement, dated July 8, 2021, by and between Visiber57 Corp., a Delaware corporation, and 57 Society International, Ltd., a Hong Kong corporation.](https://www.sec.gov/Archives/edgar/data/1627041/000149315221016680/ex10-1.htm) |
| 31.1\* | [Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934.](ex31-1.htm) |
| 31.2\* | [Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934.](ex31-2.htm) |
| 32.1\* | [Certification of Periodic Financial Report by the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32-1.htm) |
| 101.INS\* | Inline XBRL Instance Document |
| 101.SCH\* | Inline XBRL Taxonomy Extension Schema Document |
| 101.CAL\* | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101.DEF\* | Inline XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB\* | Inline XBRL Taxonomy Extension Label Linkbase Document |
| 101.PRE\* | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (Embedded within the Inline XBRL document and included in Exhibit) |

---

\* filed herewith.

**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 thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | VISIBER57 CORP. | VISIBER57 CORP. |
| Date: January 13, 2023 | By: | */s/ Choong Jeng Hew* |
|  |  | Choong Jeng Hew |
|  |  | President and Chief Executive Officer<br> (Principal Executive Officer) |
| Date: January 13, 2023 | By: | */s/ Chip Jin Eng* |
|  |  | Chip Jin Eng |
|  |  | Chief Financial Officer |
|  |  | (Principal Financial Officer) |

---

## Exhibit 31.1

**EXHIBIT 31.1**

**Certification of Chief Executive Officer**

**Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

**and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934**

I, Choong Jeng Hew, certify that:

1. I have reviewed this Quarterly
 Report on Form 10-Q for the quarterly period ended November 30, 2022 of VISIBER57 CORP (the "registrant");

2. Based on my knowledge,
 this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
 made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
 report;

3. Based on my knowledge,
 the financial statements, and other financial information included in this report, fairly present in all material respects the financial
 condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's
 other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
 Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
 and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure
 controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
 information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
 particularly during the period in which this report is being prepared;

b. Designed such internal
 control over financing reporting, or caused such internal control over financial reporting to be designed under our supervision,
 to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
 external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness
 of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
 of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report
 any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent
 fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is
 reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's
 other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
 to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the
 equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies
 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
 affect the registrant's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not
 material, that involves management or other employees who have a significant role in the registrant's internal control over
 financial reporting.

Date: January 13, 2023

---

| |
|:---|
| */s/ Choong Jeng Hew* |
| Choong Jeng Hew, Chief Executive Officer |
| (Principal Executive Officer) |

---

## Exhibit 31.2

**EXHIBIT 31.2**

**Certification of Chief Financial Officer**

**Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

**and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934**

I, Chip Jin Eng, certify that:

1. I have reviewed this Quarterly
 Report on Form 10-Q for the quarterly period ended November 30, 2022 of VISIBER57 CORP (the "registrant");

2. Based on my knowledge,
 this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
 made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
 report;

3. Based on my knowledge,
 the financial statements, and other financial information included in this report, fairly present in all material respects the financial
 condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's
 other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
 Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
 and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure
 controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
 information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
 particularly during the period in which this report is being prepared;

b. Designed such internal
 control over financing reporting, or caused such internal control over financial reporting to be designed under our supervision,
 to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
 external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness
 of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
 of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report
 any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent
 fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is
 reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's
 other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
 to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the
 equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies
 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
 affect the registrant's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not
 material, that involves management or other employees who have a significant role in the registrant's internal control over
 financial reporting.

---

| | |
|:---|:---|
| Date: January 13, 2023 | */s/ Chip Jin Eng* |
|  | Chip Jin Eng |
|  | Chief Financial Officer |
|  | (Principal Financial and Accounting Officer) |

---

## Exhibit 32.1

**EXHIBIT 32.1**

**Certification of Periodic Financial Report by the Chief Executive Officer and**

**Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**

In connection with the Quarterly Report on Form 10-Q of VISIBER57 CORP. (the "Company") for the quarterly period ended November 30, 2022 as filed with the Securities and Exchange Commission (the "Report"), I, Choong Jeng Hew, Chief Executive Officer and I, Chip Jin Eng, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of our knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;1. The Report fully complies
 with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and

2. The information contained
 in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
| Date: January 13, 2023 | */s/ Choong Jeng Hew* |
|  | Choong Jeng Hew |
|  | Chief Executive Officer |
|  | (Principal Executive Officer) |
| Date: January 13, 2023 | */s/ Chip Jin Eng* |
|  | Chip Jin Eng |
|  | Chief Financial Officer |
|  | (Principal Financial and Accounting Officer) |

---

*The foregoing certification is being furnished solely to accompany the Report pursuant to 18 U.S.C. § 1350, and is not being filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing. A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.*