Document:

Exhibit 10.7

 

PRIVATE PLACEMENT WARRANTS PURCHASE AGREEMENT

 

THIS PRIVATE PLACEMENT WARRANTS PURCHASE AGREEMENT, dated as of [•],
2021 (as it may from time to time be amended and including all exhibits referenced herein, this “Agreement”), is entered
into by and among USA Acquisition Corp., a Delaware corporation (the “Company”), and the parties listed on the signature
page hereto (the “Purchasers”).

 

WHEREAS, the Company intends to consummate an initial public offering
of the Company’s units (the “Public Offering”), each unit consisting of one share of the Company’s Class
A common stock, par value $0.0001 per share (each, a “Share”), and one-half of one redeemable warrant. Each whole warrant
entitles the holder to purchase one Share at an exercise price of $11.50 per Share. The Purchasers have agreed to purchase an aggregate
of 1,000,000 warrants (the “Private Placement Warrants”), each Private Placement Warrant entitling the holder to purchase
one Share at an exercise price of $11.50 per Share.

 

NOW THEREFORE, in consideration of the mutual promises contained in
this Agreement and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties to
this Agreement hereby, intending legally to be bound, agree as follows:

 

AGREEMENT 

 

Section 1 Authorization, Purchase and Sale; Terms of the Private
Placement Warrants.

 

A. Authorization of the Private Placement Warrants. The Company
has duly authorized the issuance and sale of the Private Placement Warrants, and, subject to the proper exercise of the Private Placement
Warrants and against payment therefor, the Shares underlying such Private Placement Warrants, to the Purchaser.

 

B. Purchase and Sale of the Private Placement Warrants. On the
date of the consummation of the Public Offering or on such earlier time and date as may be mutually agreed by the Purchasers and the Company
(the “Initial Closing Date”), the Company shall issue and sell to each Purchaser, and each Purchaser shall purchase
from the Company severally and not jointly, the number of Private Placement Warrants set forth opposite its name on Schedule A
at a price of $1.00 per warrant for an aggregate purchase price among all Purchasers of $1,000,000 (the “Purchase Price”),
which shall be paid by wire transfer of immediately available funds to the Company in accordance with the Company’s wiring instructions
at least one business day prior to the Initial Closing Date, including to the trust account (the “Trust Account”),
at a financial institution to be chosen by the Company, maintained by Continental Stock Transfer & Trust Company, LLC, acting as trustee.
On the Initial Closing Date, subject to receipt of funds pursuant to the immediately prior sentence, the Company shall either, at its
option, deliver certificates evidencing the Private Placement Warrants purchased by the Purchasers on such date duly registered in each
Purchaser’s name to the applicable Purchaser, or effect such delivery in book-entry form.

 

C. Terms of the Private Placement Warrants.

 

(i) The Private Placement Warrants shall have their terms set forth
in a Warrant Agreement to be entered into by the Company and a warrant agent, in connection with the Public Offering (a “Warrant
Agreement”).

 

     

     

    

 

(ii) At or prior to the time of the Initial Closing Date, the Company
and the Purchaser shall enter into a registration rights agreement (the “Registration Rights Agreement”) pursuant to
which the Company will grant certain registration rights to the Purchasers relating to the Private Placement Warrants and the Shares underlying
the Private Placement Warrants.

 

Section 2 Representations and Warranties of the Company. As
a material inducement to the Purchasers to enter into this Agreement and purchase the Private Placement Warrants, the Company hereby represents
and warrants to the Purchaser (which representations and warranties shall survive each Closing Date) that:

 

A. Organization and Corporate Power. The Company is a corporation
duly organized, validly existing and in good standing under the laws of the State of Delaware and is qualified to do business in every
jurisdiction in which the failure to so qualify would reasonably be expected to have a material adverse effect on the financial condition,
operating results or assets of the Company. The Company possesses all requisite corporate power and authority necessary to carry out the
transactions contemplated by this Agreement and the Warrant Agreement.

 

B. Authorization; No Breach.

 

(i) The execution, delivery and performance of this Agreement and the
Private Placement Warrants, and, subject to proper exercise of the Private Placement Warrants and against payment therefor, the Shares
underlying such Private Placement Warrants, have been duly authorized and approved by the Company as of each Closing Date. This Agreement
constitutes a valid and binding obligation of the Company, enforceable in accordance with its terms, subject to bankruptcy, insolvency,
fraudulent conveyance, reorganization, moratorium and other laws of general applicability relating to or affecting creditors’ rights
and to general equitable principles (whether considered in a proceeding in equity or law). Upon each issuance of Private Placement Warrants
in accordance with, and payment pursuant to, the terms of the Warrant Agreement and this Agreement, the Private Placement Warrants will
constitute valid and binding obligations of the Company, enforceable in accordance with their terms.

 

(ii) The execution and delivery by the Company of this Agreement and
the Private Placement Warrants, the issuance and sale of the Private Placement Warrants, the issuance of the Shares upon exercise of the
Private Placement Warrants and the fulfillment of, and compliance with, the respective terms hereof and thereof by the Company, do not
and will not as of each Closing Date (a) conflict with or result in a breach of the terms, conditions or provisions of, (b) constitute
a default under, (c) result in the creation of any lien, security interest, charge or encumbrance upon the Company’s capital stock
or assets under, (d) result in a violation of, or (e) require any authorization, consent, approval, exemption, action, notice, declaration
or filing, in each case, by or to any court or administrative or governmental body or agency pursuant to the amended and restated certificate
of incorporation or the bylaws of the Company (in effect on the date hereof or as may be amended prior to completion of the contemplated
Public Offering), or any material law, statute, rule or regulation to which the Company is subject, or any agreement, order, judgment
or decree to which the Company is subject, except for any filings required after the date hereof under federal or state securities laws.

 

C. Title to Securities. Upon issuance in accordance with, and
payment pursuant to, the terms hereof and the Warrant Agreement, the Shares issuable upon exercise of the Private Placement Warrants will
be duly and validly issued, fully paid and nonassessable. On the date of issuance of the Private Placement Warrants, the Shares issuable
upon exercise of the Private Placement Warrants shall have been reserved for issuance. Upon issuance in accordance with, and payment pursuant
to, the terms hereof and the Warrant Agreement, the Purchaser will have good title to the Private Placement Warrants and the Shares issuable
upon exercise of such Private Placement Warrants, free and clear of all liens, claims and encumbrances of any kind, other than (i) transfer
restrictions hereunder and under the other agreements contemplated hereby, (ii) transfer restrictions under federal and state securities
laws, and (iii) liens, claims or encumbrances imposed due to the actions of the Purchaser.

 

D. Governmental Consents. No permit, consent, approval or authorization
of, or declaration to or filing with, any governmental authority is required in connection with the execution, delivery and performance
by the Company of this Agreement or the consummation by the Company of any other transactions contemplated hereby, except for applicable
requirements of the Securities Act.

 

Section 3 Representations and Warranties of the Purchaser. As
a material inducement to the Company to enter into this Agreement and issue and sell the Private Placement Warrants to the Purchasers,
each Purchaser hereby represents and warrants to the Company (which representations and warranties shall survive each Closing Date) that:

 

A. Organization and Requisite Authority. The Purchaser possesses
all requisite power and authority necessary to carry out the transactions contemplated by this Agreement.

 

B. Authorization; No Breach.

 

(i) This Agreement constitutes a valid and binding obligation of the
Purchaser, enforceable in accordance with its terms, subject to bankruptcy, insolvency, fraudulent conveyance, reorganization, moratorium
and other laws of general applicability relating to or affecting creditors’ rights and to general equitable principles (whether
considered in a proceeding in equity or law).

 

     

     

    

 

(ii) The execution and delivery by the Purchaser of this Agreement
and the fulfillment of and compliance with the terms hereof by the Purchaser does not and shall not as of each Closing Date conflict with
or result in a breach by the Purchaser of the terms, conditions or provisions of any agreement, instrument, order, judgment or decree
to which the Purchaser is subject that would materially impact its ability to perform its obligations hereunder.

 

C. Investment Representations.

 

(i) The Purchaser is acquiring the Private Placement Warrants and,
upon exercise of the Private Placement Warrants, the Shares issuable upon such exercise (collectively, the “Securities”),
for the Purchaser’s own account, for investment purposes only and not with a view towards, or for resale in connection with, any
public sale or distribution thereof.

 

(ii) The Purchaser is an “accredited investor” as such
term is defined in Rule 501(a)(3) of Regulation D under the Securities Act of 1933, as amended (the “Securities Act”),
and the Purchaser has not experienced a disqualifying event as enumerated pursuant to Rule 506(d) of Regulation D under the Securities
Act.

 

(iii) The Purchaser understands that the Securities are being offered
and will be sold to it in reliance on specific exemptions from the registration requirements of the United States federal and state securities
laws and that the Company is relying upon the truth and accuracy of, and the Purchaser’s compliance with, the representations and
warranties of the Purchaser set forth herein in order to determine the availability of such exemptions and the eligibility of the Purchaser
to acquire such Securities.

 

(iv) The Purchaser did not decide to enter into this Agreement as a
result of any general solicitation or general advertising within the meaning of Rule 502(c) of Regulation D under the Securities Act.

 

(v) The Purchaser has been furnished with all materials relating to
the business, finances and operations of the Company and materials relating to the offer and sale of the Securities which have been requested
by the Purchaser. The Purchaser has been afforded the opportunity to ask questions of the executive officers and directors of the Company.
The Purchaser understands that its investment in the Securities involves a high degree of risk and it has sought such accounting, legal
and tax advice as it has considered necessary to make an informed investment decision with respect to the acquisition of the Securities.

 

(vi) The Purchaser understands that no United States federal or state
agency or any other government or governmental agency has passed on or made any recommendation or endorsement of the Securities or the
fairness or suitability of the investment in the Securities by the Purchaser nor have such authorities passed upon or endorsed the merits
of the offering of the Securities.

 

(vii) The Purchaser understands that: (a) the Securities have not been
and are not being registered under the Securities Act or any state securities laws, and may not be offered for sale, sold, assigned or
transferred unless (1) subsequently registered thereunder or (2) sold in reliance on an exemption therefrom; and (b) except as specifically
set forth in the Registration Rights Agreement, neither the Company nor any other person is under any obligation to register the Securities
under the Securities Act or any state securities laws or to comply with the terms and conditions of any exemption thereunder. While the
Purchaser understands that Rule 144 under the Securities Act is not available for the resale of securities initially issued by shell companies
(other than business combination related shell companies) or issuers that have been at any time previously a shell company, the Purchaser
understands that Rule 144 includes an exception to this prohibition if the following conditions are met: (i) the issuer of the securities
that was formerly a shell company has ceased to be a shell company; (ii) the issuer of the securities is subject to the reporting requirements
of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”); (iii) the issuer of
the securities has filed all Exchange Act reports and material required to be filed, as applicable, during the preceding 12 months (or
such shorter period that the issuer was required to file such reports and materials), other than Form 8-K reports; and (iv) at least one
year has elapsed from the time that the issuer filed current Form 10 type information with the U.S. Securities and Exchange Commission
(the “SEC”) reflecting its status as an entity that is not a shell company.

 

     

     

    

 

(viii) The Purchaser has knowledge and experience in financial
and business matters, understands the high degree of risk associated with investments in the securities of companies in the
development stage such as the Company, is capable of evaluating the merits and risks of an investment in the Securities and is able
to bear the economic risk of an investment in the Securities in the amount contemplated hereunder for an indefinite period of time.
The Purchaser has adequate means of providing for its current financial needs and contingencies and will have no current or
anticipated future needs for liquidity which would be jeopardized by the investment in the Securities. The Purchaser can afford a
complete loss of its investment in the Securities.

 

(ix) The Purchaser understands that the Private Placement Warrants
shall bear the legend substantially in the form set forth in the Warrant Agreement and be subject to appropriate “stop transfer
restrictions.”

 

Section 4 Conditions of the Purchaser’s Obligations. The
obligations of the Purchasers to purchase and pay for the Private Placement Warrants are subject to the fulfillment, on or before each
Closing Date, of each of the following conditions:

 

A. Representations and Warranties. The representations and warranties
of the Company contained in Section 2 hereof shall be true and correct at and as of such Closing Date as though then made.

 

B. Performance. The Company shall have performed and complied
with all agreements, obligations and conditions contained in this Agreement that are required to be performed or complied with by it on
or before such Closing Date.

 

C. No Injunction. No litigation, statute, rule, regulation,
executive order, decree, ruling or injunction shall have been enacted, entered, promulgated or endorsed by or in any court or governmental
authority of competent jurisdiction or any self-regulatory organization having authority over the matters contemplated hereby, which prohibits
the consummation of any of the transactions contemplated by this Agreement or the Warrant Agreement.

 

D. Warrant Agreement and Registration Rights Agreement. The
Company shall have entered into the Warrant Agreement and the Registration Rights Agreement, each on terms satisfactory to the Purchasers.

 

E. Corporate Consents. The Company shall have obtained the consent
of its Board of Directors authorizing the execution, delivery and performance of this Agreement and the Warrant Agreement and the issuance
and sale of the Private Placement Warrants hereunder.

 

Section 5 Conditions of the Company’s Obligations. The obligations
of the Company to each Purchaser under this Agreement are subject to the fulfillment, on or before each Closing Date, of each of the following
conditions:

 

A. Representations and Warranties. The representations and warranties
of the Purchaser contained in Section 3 hereof shall be true and correct at and as of such Closing Date as though then made.

 

B. Performance. The Purchaser shall have performed and complied
with all agreements, obligations and conditions contained in this Agreement that are required to be performed or complied with by the
Purchaser on or before such Closing Date.

 

C. Corporate Consents. The Company shall have obtained the consent
of its Board of Directors authorizing the execution, delivery and performance of this Agreement and the Warrant Agreement and the issuance
and sale of the Private Placement Warrants hereunder.

 

D. No Injunction. No litigation, statute, rule, regulation,
executive order, decree, ruling or injunction shall have been enacted, entered, promulgated or endorsed by or in any court or governmental
authority of competent jurisdiction or any self-regulatory organization having authority over the matters contemplated hereby, which prohibits
the consummation of any of the transactions contemplated by this Agreement or the Warrant Agreement.

 

E. Warrant Agreement. The Company shall have entered into the
Warrant Agreement on terms satisfactory to the Company.

 

Section 6 Termination. This Agreement may be terminated at any
time after January 31, 2022 upon the election by either the Company or the Purchasers upon written notice to the other party if the closing
of the Public Offering does not occur prior to such date.

 

Section 7 Survival of Representations and Warranties. All of
the representations and warranties contained herein shall survive each Closing Date.

 

     

     

    

 

Section 8 Definitions. Terms used but not otherwise defined
in this Agreement shall have the meaning assigned to such terms in the registration statement on Form S-1 the Company has filed with the
SEC under the Securities Act.

 

Section 9 Miscellaneous.

 

A. Successors and Assigns. Except as otherwise expressly provided
herein, all covenants and agreements contained in this Agreement by or on behalf of any of the parties hereto shall bind and inure to
the benefit of the respective successors of the parties hereto whether so expressed or not. Notwithstanding the foregoing or anything
to the contrary herein, the parties may not assign this Agreement without the prior written consent of the other party hereto, other than
assignments by a Purchaser to their respective affiliates (including, without limitation, one or more of its members, as applicable).

 

B. Severability. Whenever possible, each provision of this Agreement
shall be interpreted in such manner as to be effective and valid under applicable law, but if any provision of this Agreement is held
to be prohibited by or invalid under applicable law, such provision shall be ineffective only to the extent of such prohibition or invalidity,
without invalidating the remainder of this Agreement.

 

C. Counterparts. This Agreement may be executed simultaneously
in two or more counterparts, none of which need contain the signatures of more than one party, but all such counterparts taken together
shall constitute one and the same agreement. In the event that any signature is delivered by facsimile transmission or by e-mail delivery
of a “pdf” format data file, such signature shall create a valid and binding obligation of the party executing (or on whose
behalf such signature is executed) with the same force and effect as if such facsimile or “.pdf” signature page were an original
thereof.

 

D. Descriptive Headings; Interpretation. The descriptive headings
of this Agreement are inserted for convenience only and do not constitute a substantive part of this Agreement. The use of the word “including”
in this Agreement shall be by way of example rather than by limitation.

 

E. Governing Law. This Agreement shall be deemed to be a contract
made under the laws of the State of New York and for all purposes shall be construed in accordance with the internal laws of the State
of New York.

 

F. Amendments. This Agreement may not be amended, modified or
waived as to any particular provision, except by a written instrument executed by all parties hereto.

 

[Signature Page Follows]

 

     

     

    

 

IN WITNESS WHEREOF, the parties hereto have executed this Agreement
to be effective as of the date first set forth above.

	 	 	 	 
	 	COMPANY:
	 	 
	 	USA ACQUISITION CORP.,

a Delaware corporation
	 	 	 
	 	By:	 
	 	 	Name:	Edward R. Smith
	 	 	Title:	Chief Executive Officer
	 	 
	 	PURCHASER:
	 	 
	 	
    [PELION ENTITY],

	 	 	 
	 	By:	 
	 	 	Name:	[ ]
	 	 	Title:	Authorized Signatory

 

     

     

    

 

Schedule A

 

	Purchaser Name	 	Number of Private

 Placement Warrants

 Purchased	 	Aggregate Purchase Price
	 	 	 	 	 
	 	 	 	 	 
	 	 	 	 	 
	TotalAGREEMENT AND PLAN OF MERGER

 

This AGREEMENT AND PLAN OF MERGER
(the “Agreement”), entered into as of September 8, 2021, by and among ALL-Q-TELL Corporation, a Nevada corporation
(“Predecessor”), Perfect Solutions Group, Inc., a Nevada corporation (“Successor”) and at the Effective
time as defined below, a direct wholly owned subsidiary of Predecessor, and Perfect Solutions Merger Sub, Inc., a Nevada corporation (“Merger
Sub”) and a direct wholly owned subsidiary of Successor.

 

RECITALS

 

WHEREAS, on the date hereof, Predecessor
has the authority to issue 1,500,000,000 shares, consisting of: (i) 1,400,000,000 shares of Common Stock, par value $0.0001 per share
(the “Predecessor Common Stock”), of which 573,271,545 common shares are issued and outstanding; (ii) 100,000,000 shares of
Preferred Stock, par value $0.0001 per share (the “Predecessor Preferred Stock”), of which 1,000,000 preferred shares are
authorized and designated as Series Z Preferred Stock with 10,000 shares issued and outstanding. Together with the Predecessor Common
Stock, the (“Predecessor Capital Stock”).

 

WHEREAS, on the date hereof, Successor
has the authority to issue 1,500,000,000 shares, consisting of: (i) 1,400,000,000 shares of Common Stock, par value $0.0001 per share
(the “Successor Common Stock”), of which 1,000 common shares will be issued and outstanding at the Effective Time and held
by Predecessor; (ii) 100,000,000 shares of Preferred Stock, par value $0.0001 per share (the “Successor Preferred Stock”)
of which of which 1,000,000 preferred shares are designated as Series Z Preferred Stock with no shares issued and outstanding . Together,
with the Successor Common Stock, the (“Successor Capital Stock”).

 

WHEREAS, on the date hereof, Merger
Sub has the authority to issue 1,500,000,000 shares, consisting of: (i) 1,400,000,000 shares of Common Stock, par value $0.0001 per share
(the “Merger Sub Common Stock”), of which 1,000 common shares will be issued and outstanding at the Effective Time and held
by Successor; (ii) 100,000,000 shares of Preferred Stock, par value $0.0001 (the “Merger Sub Preferred Stock”), of which 1,000,000
preferred shares are authorized and designated as Series Z Preferred Stock with no shares issued and outstanding. Together, with the Merger
Sub Common Stock, the (“Merger Sub Capital Stock”).

 

WHEREAS, Successor and Merger Sub
are newly formed corporations and organized for the purpose of participating in the transactions herein contemplated and actions related
thereto, own no assets and have taken no actions other than those necessary or advisable to organize the corporations and to affect the
transactions herein contemplated and actions related thereto.

 

WHEREAS, Predecessor desires to reorganize
into a holding company structure pursuant to NRS 92A.180, 92A.200, NRS 92A.230 and NRS 92A.250 under which Successor would become a holding
company by the merger of Predecessor with and into Merger Sub and with each share of Predecessor Capital Stock being converted in the
Merger (as defined below) into a share of Successor Capital Stock with each share or fraction of a share of the Capital Stock of the Predecessor
outstanding at the Effective Time of the merger converted in the merger into a share or equal fraction of share of Capital Stock of the
Holding Company having the same designations, rights, powers and preferences, and the qualifications, limitations and restrictions thereof,
as the share of stock of the Predecessor being converted in the merger.

 

WHEREAS, the respective boards of directors
of Predecessor, Successor and Merger Sub have approved and declared advisable and in the best interests of each of such corporations and
its shareholders this Agreement and the transactions contemplated hereby, including without limitation, the Merger.

 

WHEREAS, under the respective Articles
of incorporation of Predecessor and Successor, the Successor Capital Stock has the same designations, rights, and powers and preferences,
and the qualifications, limitations and restrictions thereof, as the Predecessor Capital Stock which will be automatically converted pursuant
to the holding company reorganization;

 

WHEREAS, the Articles of Incorporation
and Bylaws of Successor, as the holding company, at the Effective Time of the merger contain provisions identical to the Articles of Incorporation
and Bylaws of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200.

 

The Articles of Incorporation of Predecessor
state that any act or transaction by or involving the Predecessor, other than the election or removal of directors of the Predecessor,
that requires for its adoption under the NRS or the Articles of Incorporation of Predecessor the approval of the stockholders of the Predecessor,
shall require in addition the approval of the stockholders of Perfect Solutions Group, Inc. (or any successor thereto by merger), by the
same vote as is required by the Articles of Incorporation and/or the Bylaws of the Predecessor.

 

WHEREAS, the Articles
of Incorporation and Bylaws of Merger Sub are identical to the Articles of Incorporation and Bylaws of Predecessor immediately prior to
the merger, other than as permitted by NRS 92A.200;

 

WHEREAS, the Boards of Directors of
Predecessor, Successor, and Merger Sub have each approved this Agreement, shareholder approval not being required pursuant to NRS 92A.180;

 

WHEREAS, the parties hereto intend that
the reorganization contemplated by this Agreement shall constitute a tax-free organization pursuant to Section 368(a)(1) of the Internal
Revenue Code;

 

NOW, THEREFORE, in consideration of
the mutual agreements and covenants herein contained, Predecessor, Successor, and Merger Sub hereby agree as follows:

 

1. Merger. At the Effective Time
and in accordance with this Agreement and the provisions set forth in NRS 92A.180, 92A.200, NRS 92A.230 and NRS 92A.250, Predecessor shall
be merged with and into Merger Sub, (the “Merger”), and Predecessor shall be the surviving corporation, (hereinafter sometimes
referred to as the (“Surviving Corporation”). At the Effective Time, the separate corporate existence of Merger Sub
shall cease, and Predecessor shall become the wholly owned subsidiary of Successor, and Successor shall become the publicly traded company,
as the successor issuer.

 

2. 
Effective Time. As soon as practicable on or after the date hereof, the Surviving Corporation shall file this Agreement
with the Articles of Merger in accordance with the relevant provisions of the NRS, and with the Secretary of State of the State of Nevada
(the “Secretary of State”) and shall make all other filings or recordings required under the NRS, if any to effectuate
the Merger. The Merger shall become effective on the effective date and time specified in the Articles of Merger duly filed with the Secretary
of State of Nevada, (the date and time the Merger becomes effective being referred to herein as the “Effective Time”).

 

3. 
Effects of Merger. The Merger shall have the effects set forth in this Agreement and in the applicable provisions set forth
in NRS 92A.250. Without limiting the generality of the foregoing, and subject thereto, at the Effective Time, (i) right and title to all
assets (including real estate and other property) owned by, and every contract right possessed by, the Predecessor and Merger Sub shall
vest in the Surviving Corporation, and (ii) all liabilities and obligations of the Predecessor and Merger Sub shall become the liabilities
and obligations of the Surviving Corporation. The vesting of such rights, title, liabilities, and obligations in the Surviving Corporation
shall not be deemed to constitute an assignment or an undertaking or attempt to assign such rights, title, liabilities and obligations.
The conversion of securities of Predecessor into the identical and equivalent securities of Successor will not constitute a sale, resale
or different security. Securities issued by Successor pursuant to the merger shall be deemed to have been acquired at the same time as
the securities of the Predecessor exchanged in the merger. Successor securities issued solely in exchange for the securities of Predecessor
as part of a reorganization of the Predecessor into a holding company structure. Stockholders received securities of the same class evidencing
the same proportional interest in the holding company as they held in the Predecessor, and the rights and interests of the stockholders
of such securities are substantially the same as those they possessed as stockholders of the Predecessor’s securities. Immediately
following the merger, Successor has no significant assets other than securities of the Predecessor and its existing subsidiary(s) and
has the same assets and liabilities on a consolidated basis as the Predecessor had before the merger. Stockholders of Predecessor shall
be the stockholders of Successor. Successor common stock will trade in the OTC Markets under the Predecessor ticker symbol “ALLQ”
under which the common stock of Predecessor previously listed and traded until a new ticker symbol change has been released into the marketplace
by the Financial Industry Regulatory Authority.

 

4. 
Articles of Incorporation. As of the date hereof and immediately prior to the Effective time, the articles of incorporation
of the Predecessor shall be the articles of incorporation of the Surviving Corporation until thereafter amended as provided therein or
by the NRS.

 

5. 
Bylaws. From and after the Effective Time, the bylaws of the Predecessor, as in effect immediately prior to the Effective
Time, shall constitute the bylaws of the Surviving Corporation until thereafter amended as provided therein or by applicable law.

 

6. 
Directors. The directors of Predecessor in office immediately prior the Effective Time shall be the Directors of the Surviving
Corporation and will continue to hold office from the Effective Time until the earlier of their resignation or removal or until their
successors are duly elected or appointed and qualified.

 

7. 
Officers. The officers of Predecessor in office immediately prior to the Effective Time shall be the officers of the Surviving
Corporation and will continue to hold office from the Effective Time until the earlier of their resignation or removal or until their
successors are duly elected or appointed and qualified.

 

8. 
Conversion of Securities. At the Effective Time, by virtue of the merger and without any action on the part of the holder
thereof;

 

(a) 
Conversion of Predecessor Common Stock. Each share of Predecessor Common Stock issued and outstanding immediately prior
to the Effective Time shall be converted into one validly issued, fully paid and non-assessable share of Successor Common Stock;

 

(b) 
Conversion of Predecessor Common Stock Held as Treasury Stock. Each share of Predecessor Common Stock issued and outstanding
held in the Predecessor’s treasury shall be cancelled and retired.

 

(c) 
Conversion of Predecessor Preferred Stock. Each share of Predecessor Preferred Stock issued and outstanding immediately
prior to the Effective Time shall be converted into one validly issued, fully paid and non-assessable share of Successor Preferred Stock
having the same designations, rights, power, and preferences, and the qualifications, limitations, and restrictions thereof, as the corresponding
share of the Predecessor Preferred Stock.

 

(d) 
Conversion of Predecessor Preferred Stock Held as Treasury Stock. Each share of Predecessor Preferred Stock issued and outstanding
held in the Predecessor’s treasury shall be cancelled and retired.

 

(e) 
Convertible Notes, Options, Warrants, Purchase Rights, Units or Other Securities of Predecessor. Each unconverted Note,
or unexercised portion of any option, warrant, purchase right, unit or other security of Predecessor shall not be convertible into shares
of Successor Capital Stock pursuant to NRS 78.242 and the bylaws of Predecessor and Successor.

 

(f) 
Conversion of Successor Common Stock. Each share of Successor Common Stock issued and outstanding held in the name of Predecessor
immediately prior to the Effective Time shall be cancelled and retired and resume the status of authorized and unissued shares of Successor
Common Stock.

 

(g) 
Conversion of Merger Sub Common Stock. Each share of Merger Sub common Stock will be converted into one validly issued,
fully paid and non-assessable share of common stock of the Surviving Corporation.

 

(h) 
Rights of Certificate Holders. Upon conversion thereof in accordance with this Section 8, all shares of Predecessor
Capital Stock shall no longer be outstanding and shall cease to exist, and each holder of a certificate representing any such shares except,
in all cases, as set forth in Section 11 herein. In addition, each outstanding book-entry that, immediately prior to the Effective
Time, evidenced shares of Predecessor Capital Stock shall, from and after the Effective Time, be deemed and treated for all corporate
purposes to evidence the ownership of the same number of shares of Successor Capital Stock.

 

9. 
Other Agreements. At the Effective Time, Successor shall not assume any obligation of Predecessor to deliver or make available
shares of Predecessor Capital Stock under any other agreement or employee benefit plan.

 

10. 
Further Assurances. From time to time, as and when required by the Surviving Corporation or by its successors or assigns,
there shall be executed and delivered on behalf of Predecessor such deeds and other instruments, and there shall be taken or caused to
be taken by it all such further and other action, as shall be appropriate, advisable or necessary in order to vest perfect or conform,
of record or otherwise, in the Surviving Corporation, the title to and possession of all property, interests, assets, rights, privileges,
immunities, powers, franchises and authority of Predecessor, and otherwise to carry out the purposes of this Agreement, and the officers
and directors of the Surviving Corporation are fully authorized, in the name and on behalf of Predecessor or otherwise, to take any and
all such action and to execute and deliver any and all such deeds and other instruments.

 

11. 
Certificates. At and after the Effective Time until thereafter surrendered for transfer or exchange in the ordinary course,
each outstanding certificate which immediately prior thereto represented shares of Predecessor Capital Stock shall be deemed for all purposes
to evidence ownership of and to represent the shares of Successor Capital Stock into which the shares of Predecessor Capital Stock represented
by such certificate have been converted as herein provided and shall be so registered on the books and records of Successor and its transfer
agent. At and after the Effective Time, the shares of capital stock of Successor shall be uncertificated; provided, that, any shares of
capital stock of Successor that are represented by outstanding certificates of Predecessor pursuant to the immediately preceding sentence
shall continue to be represented by certificates as provided therein and shall not be uncertificated unless and until a valid certificate
representing such shares pursuant to the immediately preceding sentence is delivered to Successor’s transfer agent at which time
such certificate shall be canceled and in lieu of the delivery of a certificate representing the applicable shares of capital stock of
Successor, Successor shall (i) issue to such holder the applicable uncertificated shares of capital stock of Successor by registering
such shares in Successor’s books and records as book-entry shares, upon which such shares shall thereafter be uncertificated and
(ii) take all action necessary to provide such holder with evidence of the uncertificated book-entry shares, including any action necessary
under applicable law in accordance therewith, including in accordance with NRS.

 

12. 
Amendment. The parties hereto, by mutual consent of their respective boards of directors, may amend, modify or supplement
this Agreement prior to the Effective Time. Surviving Corporation shall cause to be filed with the Nevada Secretary of State such certificates
or documents required to give effect thereto.

 

13. 
Termination. This Agreement may be terminated, and the Merger and the other transactions provided for herein may be abandoned,
at any time prior to the Effective Time, whether before or after approval of this Agreement by the board of directors of Predecessor,
Successor, and Merger Sub, or by action of the board of directors of Predecessor if it determines for any reason, in its sole judgment
and discretion, that the consummation of the Agreement would be advisable or not and in the best interests of Predecessor and its stockholders.

 

14. 
Counterparts. This Agreement may be executed in one or more counterparts, and each such counterpart hereof shall be deemed
to be an original instrument, but all such counterparts together shall constitute but one agreement.

 

15. 
Descriptive Headings. The descriptive headings herein are inserted for convenience of reference only and are not intended
to be part of or to affect the meaning or interpretation of this Agreement.

 

16. 
Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada.

 

IN WITNESS WHEREOF, Predecessor, Successor,
and Merger Sub have caused this Agreement to be executed and delivered as of the date first written above.

 

ALL-Q-TELL CORPORATION (“PREDECESSOR”)

By:/s/ Paul Moody

Name: Paul Moody

Title:President, Secretary and Sole
Director

 

PERFECT SOLUTIONS GROUP, INC. (“SUCCESSOR”)

By:/s/ Paul Moody

Name: Paul Moody

Title:President, Secretary and Sole
Director

 

PERFECT SOLUTIONS MERGER SUB, INC. (“MERGER SUB”)

By:/s/ Paul Moody

Name: Paul Moody

Title:President, Secretary and Sole
Director

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