# EDGAR Filing Document

**Accession Number:** 0001842138
**File Stem:** 0001903596-23-000181
**Filing Date:** 2023-3
**Character Count:** 30689
**Document Hash:** 57936d4e2a569777d373416ace47e71e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001903596-23-000181.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001903596-23-000181

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 28

**CONFORMED PERIOD OF REPORT**: 20230131

**FILED AS OF DATE**: 20230314

**DATE AS OF CHANGE**: 20230314

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WARPSPEED TAXI INC.
- **CENTRAL INDEX KEY:** 0001842138
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 853978107
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-252505
- **FILM NUMBER:** 23730544

**BUSINESS ADDRESS:**
- **STREET 1:** 9436 W. LAKE MEAD BLVD., SUITE 5-53
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89134
- **BUSINESS PHONE:** 7028050632

**MAIL ADDRESS:**
- **STREET 1:** 9436 W. LAKE MEAD BLVD., SUITE 5-53
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89134

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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

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

For the quarterly period ended <u>January 31, 2023</u>

or

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

For the transition period from &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Commission file number: <u>333-252505</u>

WarpSpeed Taxi Inc.

(Exact name of registrant as specified in its charter)

Wyoming

State or other jurisdiction of incorporation or organization

2261 Rosanna Street

Las Vegas, Nevada NV, 89117

(Address of principal executive offices) (Zip Code)

(702) 802-0474

Registrant's telephone number, including area code

N/A

(Former name, former address and former fiscal year, if changed since last report)

**Securities registered under Section 12(b) of the Exchange Act:** None

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. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§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). 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" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

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

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 ☒

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

239,370,000 shares of common stock are issued and outstanding as of March 13, 2023.

**PART I FINANCIAL INFORMATION**

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following financial statements be read in conjunction with the year-end financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended July 31, 2022. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.

The results of operations for the three and six months ended January 31, 2023, are not necessarily indicative of the results for the entire fiscal year or for any other period.

**WARPSPEED TAXI INC.**

**UNAUDITED BALANCE SHEET**

As of January 31, 2023 and July 31, 2022

---

| |
|:---|
| Current assets: |
| &nbsp;&nbsp;&nbsp;Cash |
| &nbsp;&nbsp;&nbsp;Prepayment & deposits |
| Total current assets: |
| Fixed assets: |
| &nbsp;&nbsp;&nbsp;Software |
| Total Fixed assets: |
| **Total Assets:** |
| Current liabilities: |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities |
| Total current liabilities: |
| **Total Liabilities:** |
| Common stock: $0.0001 par value, 500,000,000 authorized, 239,370,000 issued and outstanding as of January 31, 2023, and 242,040,000 as of July 31, 2022, respectively. |
| &nbsp;&nbsp;&nbsp;Additional paid in capital |
| &nbsp;&nbsp;&nbsp;Accumulated deficit |
| **Total Stockholder's Equity:** |
| **Total Liabilities and Stockholder's Equity:** |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

**WARPSPEED TAXI INC.**

**UNAUDITED STATEMENT OF COMPREHENSIVE LOSS**

---

| |
|:---|
| Expenses: |
| General and administrative |
| **Net Loss:** |
| Net loss per share – basic and diluted |
| Weighted average shares outstanding – basic and diluted |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

**WARPSPEED TAXI INC.**

**UNAUDITED STATEMENT OF STOCKHOLDER'S EQUITY**

**For the six month period ended January 31, 2023 and 2022**

---

| | | | |
|:---|:---|:---|:---|
|  | **Common Stock** | **Common Stock** | |
|  | **Number** | **Par Value** | **Paid in**<br> **Capital** |
|  | | **$** | **$** |
| Opening Balance, July 31, 2021 | 242040000 | 24204 | 20696) |
| Common Stock issued for Cash | 23250000 | 2325 | 462675 |
| Cancellation of Shares | (26000000) |  |  |
| Net Loss | - | - | - |
| Closing Balance, January 31, 2022 | **239290000** | **26529** | **483371** |
| Opening Balance, July 31, 2022 | 239370000 | 23937 | 585963) |
| Issuance of common stock |  |  |  |
| Net Loss | - | - | - |
| Closing Balance, January 31, 2023 | **239370000** | **23937** | **585963** |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

**WARPSPEED TAXI INC.**

**UNAUDITED STATEMENT OF CASH FLOWS**

---

| |
|:---|
| Cash flows from operating activities: |
| &nbsp;&nbsp;&nbsp;Net loss for the period) |
| &nbsp;&nbsp;&nbsp;Change in operating assets and liabilities: |
| &nbsp;&nbsp;&nbsp;Prepayment & deposits |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities) |
| &nbsp;&nbsp;&nbsp;Notes payable |
| **Net cash used in operating activities:** |
| Cash flows from investing activities: |
| &nbsp;&nbsp;&nbsp;Software development |
| **Net cash used in investing activities:** |
| Cash flows from financing activities: |
| &nbsp;&nbsp;&nbsp;Proceeds from issuance of common stock |
| **Net cash used in financing activities:** |
| **Change in cash)** |
| **Cash – beginning of period** |
| **Cash – end of period** |
| Supplemental cash flow disclosures |
| Cash paid For: |
| &nbsp;&nbsp;&nbsp;Interest |
| &nbsp;&nbsp;&nbsp;Income tax |

---

(The accompanying notes are an integral part of these unaudited interim condensed financial statements)

**WARPSPEED TAXI INC.**

**Notes to the Interim Financial Statements**

**January 31, 2023, and 2021**

**(Unaudited)**

**1. NATURE AND CONTINUANCE OF OPERATIONS**

WarpSpeed Taxi Inc. (the "Company") was incorporated in the state of Wyoming on November 18, 2020 ("Inception"). The Company is a development stage company that is currently developing a ride-hailing and food delivery computer and mobile device application known as "WarpSpeed Taxi". The Company's fiscal year-end is July 31.

The Company entered into an asset purchase agreement to acquire the WarpSpeed Taxi computer and mobile device application in its current state of development for cash payments totaling $50,000 plus the issuance of a promissory note for $250,000 that is payable on demand any time after December 31, 2023. The note bears simple interest at a rate of 5% per annum and is unsecured. The Company may pay this note early without penalty. The Company must pay the vendor an additional $40,000 upon the vendor's delivery of a working prototype of the application.

On September 6, 2022, the Company entered into a settlement agreement with a private company that provided it with marketing, beta testing, cloning, and maintenance services in connection with the WarpSpeed Taxi computer application. Pursuant to the settlement agreement, the Company agreed to transfer our its interest in the WarpSpeed Taxi application to the private company in full and final satisfaction of the $135,431 owing to the private company. However, the Company will retain a license for the sole and exclusive use of the WarpSpeed Taxi application in the United States.

**2. GOING CONCERN**

These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception resulting in an accumulated deficit of $420,785 as of January 31, 2023 and further losses are anticipated in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. In order to remain in business, the Company will need to raise capital in the next twelve months. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and proceeds from its public offering. The Company has no written or verbal commitments from stockholders, director or officer to provide the Company with any form of cash advances, loans or other sources of liquidity to meet its working capital needs. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

**3. INTERIM REPORTING**

The interim financial statements are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted (GAAP) in the United States of America for the interim information. Accordingly, the financial statements do not include all of the information and notes required by GAAP for the complete financial statements. While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, result of operation and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. It is suggested that the interim financial statements be read in conjunction with the Company's July 31, 2022, audited financial statements. Operating results for the six-month ended January 31, 2023, are not necessarily indicative of the results that can be expected for the fiscal year ended July 31, 2023.

There have been no changes in the accounting policies from those disclosed in the notes to the audited financial statements for the period ended July 31, 2022.

**4. CAPITAL STOCK**

The total number of common shares authorized that may be issued by the Company is 500,000,000 shares with a par value of $0.0001 per share.

There has been no stock activity during the six months ended January 31, 2023 and 2022.

**ITEM 2. Management's Discussion and Analysis of Financial Conditions and Results of Operations.**

***Forward Looking Statements***

This quarterly report contains forward-looking statements that involve risks and uncertainties. We use words such as anticipate, believe, plan, expect, future, intend and similar expressions to identify such forward-looking statements. You should not place too much reliance on these forward-looking statements. Our actual results are likely to differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by us described in this section.

***Background***

We were incorporated on November 18, 2020 under the laws of the State of Wyoming.

**WarpSpeed Taxi Application**

We were involved in the development of a ride-hailing and food delivery computer and mobile device application known as "WarpSpeedTaxi".

On September 6, 2022, we entered into a debt settlement agreement with Global Corporate Structural Services Inc. ("GCSS"), a private company that has provided us with marketing, beta testing, cloning, and maintenance services in connection with the WarpSpeed Taxi computer application. Pursuant to the debt settlement agreement, we acknowledged that we owed $135,431 to GCSS for its services as of July 31, 2022.

On September 15, 2022, we entered into a final settlement agreement with GCSS whereby we have agreed to transfer our 100% interest in the WarpSpeed Taxi application to GCSS in full and final satisfaction of the debt owed to GCSS and any other claims that GCSS has against us. However, we will retain a license for the sole and exclusive use of the WarpSpeed Taxi application in the United States.

During the quarter ended January 31, 2023, we announced that we have completed beta testing of the WarpSpeed Taxi application and intend to launch the application in the United States once we raise funding to do so.

We anticipate that our WarpSpeedTaxi application will allow customers to hire a standard and luxury motor vehicles via a smartphone or personal computer for both one-way and round-trips with the price based on the distance travelled and the current level of demand for vehicles. In addition to transporting passengers, the application may also be used for deliveries of goods from restaurants, grocery stores, and other businesses that typically utilize local vehicle courier services.

Customers will use the application to request a ride or the delivery of goods. Drivers that we recruit and approve, through confirmation of no criminal record, a clean driving history, and access to a suitable insured vehicle, will act as independent contractors and set their own work hours. They will connect with customers via our application, pick up customers or goods to be delivered in accordance with the customer's request, and then drive the customers or goods to their destination. Customers will pay for the transportation through the application by way of credit card. Drivers will receive payments for each ride or delivery they complete via a weekly direct deposit to their bank accounts.

When a customer uses the WarpSpeedTaxi application for ride-hailing, we will charge the customer a flat fee of approximately $2.00 for each ride plus an amount for each mile that the customer travels. The amount for each mile will vary depending on the city in which the customer is located. It will be higher in more densely populated cities where traffic moves relatively slowly and lower in less densely population cities will less traffic congestion. Additionally, we will charge customers an additional premium during busy times when customer demand exceeds the number of available drivers. This increase in pricing is intended to incentivize drivers to work during peak demand times since they will receive greater compensation. In order to encourage drivers to work a independent contractors for us, we will initially retain 15% of all revenue that a customer pays for a ride with the remaining 85% compensating the driver for his or her time and vehicle expenses. Drivers will also retain 100% of all tips that customers provide them. Over time, when we have established a market for our services, we may adjust this percentage so that we retain a greater percentage of revenue.

When a restaurant uses the food delivery service feature of our WarpSpeedTaxi application, we will charge restaurants between 5% and 15% of their order revenue, subject to a set minimum amount, depending on the amount of business that we receive from delivery orders of their food through our application. From these proceeds, we will pay our drivers a base fee for deliveries that depend on the distance that they must travel to pick up the food and deliver it to the customer. In addition, the driver will retain any tips that the customer provides.

**Pinnacle DSB**

We are also in the process of developing commercial software that it will employ in order to establish distribution centers in rural areas around the world. Using an automated inventory and product delivery system that it develops in-house or through third-party designers, we intend to provide rural businesses with an alternative means of accessing consumer goods that it hopes will be more efficient and cost-effective than existing supply chain options.

This project will include the creation of a large distribution center in a major city. The local shop owners will be provided with a locked tablet in order to access real-time inventory data to place purchase orders at competitive prices. Logistics will be implemented for a weekly delivery system to deliver ordered products.

The design and launch of Pinnacle DSB is subject to us obtaining the necessary funding.

***Results of Operations for the Six months Ended January 31, 2023 and 2022***

Our net loss for the six-month period ended January 31, 2023 and 2022 was $18,317 and $108,316, respectively, which consisted entirely of general and administrative fees. We did not generate any revenue to date.

**LIQUIDITY AND CAPITAL RESOURCES**

As at January 31, 2023, our current assets were $15,305 compared to $28,093 at July 31, 2022. The decrease in current assets in the current fiscal year is due to use of our cash for ordinary business expenses and reduction in accounts payable owed to vendors.

As at January 31, 2023, our current liabilities were $18,646 compared to $138,840 at July 31, 2022. Current liabilities at January 31, 2023 were comprised entirely of accounts payable and accrued liabilities. Current liabilities decreased in the first quarter of the 2022 fiscal as compared to the July 31, 2022 year end due to a reduction in accounts payable from a cancellation of an agreement with a specific vendor relating to specific software development.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other methods, the sale of equity or debt securities.

**Cash Flows from Operating Activities**

For the six-month period ended January 31, 2023, net cash flows used in operating activities were $138,511 consisting of a net loss of $18,317, which was offset by $108,316 of accounts payable. This compares to net cash flows provided from operating activities of $403,669 consisting of a net loss of $108,316, plus prepayments and deposits of $20,000, payments on our accounts payable and accrued liabilities of $65,353, and the cancellation of our note payable of $250,000.

**Cash Flows from Investing Activities**

For the six-month period ended January 31, 2023 and 2022, our cash flows provided from investing activities were $125,723 compared to cash flows used in investing activities of $11,017, respectively, which consisted of software development.

**Cash Flows from Financing Activities**

We have financed our operations from the issuance of our shares of common stock. Net cash flows generated from financing activities were $Nil in the six-month period ended January 31, 2023 as compared to $465,000 during the six-month period ended January 31, 2022 relating to our sale of 10,200,000 shares of common stock at a price of $0.02 pursuant to our registration statement on Form S-1, as amended.

**OFF-BALANCE SHEET ARRANGEMENTS**

As of the date of this report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

**GOING CONCERN**

The independent auditors' report accompanying our July 31, 2022 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

**Item 4. Controls and Procedures.**

As supervised by our board of directors and our principal executive and principal financial officer, management has established a system of disclosure, controls and procedures and has evaluated the effectiveness of that system. The system and its evaluation are reported on in the below Management's Annual Report on Internal Control over Financial Reporting. Our principal executive and financial officer has concluded that our disclosure, controls and procedures (as defined in Securities Exchange Act of 1934 ("Exchange Act") Rule 13a-15(e)) as of January 31, 2023, were not effective, based on the evaluation of these controls and procedures required by paragraph (b) of Rule 13a-15.

***Management's Annual Report on Internal Control over Financial Reporting***

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) of the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

Management assessed the effectiveness of internal control over financial reporting as of January 31, 2023. We carried out this assessment using the criteria of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework.

This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our registered public accounting firm, pursuant to rules of the Securities and Exchange Commission that permit us to provide only management's report in this annual report. Management concluded in this assessment that as of January 31, 2023, our internal control over financial reporting is not effective.

There have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the second quarter of our 2023 fiscal year that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**PART II—OTHER INFORMATION**

**Item 1. Legal Proceedings.**

None

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.**

None

**Item 3. Defaults Upon Senior Securities.**

None.

**Item 4. Mine Safety**

Not Applicable.

**Item 5. Other Information**

None.

**Item 6. Exhibits.**

---

| | |
|:---|:---|
| [31.1](f10qex31-1_warpspeedtaxi.htm) | [Section 302 Certification by Chief Executive Officer and Chief Financial Officer](f10qex31-1_warpspeedtaxi.htm) |
| [32.1](f10qex32-1_warpspeedtaxi.htm) | [Section 906 Certification by Chief Executive Officer and Chief Financial Officer](f10qex32-1_warpspeedtaxi.htm) |

---

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

---

| | |
|:---|:---|
| **SEC Ref. No.** | **Title of Document** |
| 101.INS | XBRL Instance Document |
| 101.SCH | XBRL Taxonomy Extension Schema Document |
| 101.CAL | XBRL Taxonomy Calculation Linkbase Document |
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB | XBRL Taxonomy Label Linkbase Document |
| 101.PRE | XBRL Taxonomy Presentation Linkbase Document |

---

The XBRL related information in Exhibits 101 to this Annual Report on Form 10-K shall not be deemed "filed" or a part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, and is not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of those sections.

**SIGNATURES**

Pursuant to the requirements 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.

---

| | |
|:---|:---|
|  | **WarpSpeed Taxi Inc.** |
| Dated: March 13, 2023 | |
|  | Daniel Okelo |
|  | President, Chief Executive Officer, <br> Chief Financial Officer, principal accounting officer <br> and director |

---

## Exhibit 31.1

**EXHIBIT 31.1**

CERTIFICATIONS

I, Daniel Okelo, certify that:

1. I
have reviewed this quarterly report on Form 10-Q of WarpSpeed Taxi Inc.;

2. Based
on my knowledge, this quarterly 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 quarterly report;

3. Based
on my knowledge, the financial statements, and other financial information included in this quarterly 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
quarterly report;

4. I
am 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 13(a)-15(f) and 15(d)-15(f)) for the registrant and I
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;

&nbsp;&nbsp;&nbsp;&nbsp;(b) designed
such internal control over financial 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;

&nbsp;&nbsp;&nbsp;&nbsp;(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

&nbsp;&nbsp;&nbsp;&nbsp;(d) disclosed
in this quarterly report any change in the registrant's internal control over financial reporting that occurred during the registrant's
most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal
control over financial reporting.

5. I
have disclosed, based on my most recent evaluation of internal controls 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

&nbsp;&nbsp;&nbsp;&nbsp;(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: March 13, 2023

By: <u>/s/ Daniel Okelo</u>

Daniel Okelo

Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer, Principal Financial

Officer and Principal Accounting Officer)

## Exhibit 32.1

**EXHIBIT 32.1**

CERTIFICATION PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Daniel Okelo, Chief Executive Officer and Chief Financial Officer of WarpSpeed Taxi Inc. (the "Company") hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;(a) the
Quarterly Report on Form 10-Q of the Company for the period ended January 31, 2023 (the "Report") fully complies with the
requirements of Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934, as amended; and

&nbsp;&nbsp;&nbsp;&nbsp;(b) the
information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of
the Company.

Date: March 13, 2023

By: <u>/s/ Daniel Okelo</u>

Daniel Okelo

Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer, Principal Financial

Officer and Principal Accounting Officer)