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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; border-bottom: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>FORM
<span id="xdx_907_edei--DocumentType_c20220101__20220630_z6EIvCeCkw6a"><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" name="dei:DocumentType">S-1</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">REGISTRATION
STATEMENT</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNDER</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE
SECURITIES ACT OF 1933</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b><span style="text-decoration: underline"><span id="xdx_904_edei--EntityRegistrantName_c20220101__20220630_zI6CEWVpZqf3"><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" name="dei:EntityRegistrantName">QHSLab,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
Name of Registrant as Specified in its Charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    Incorporation)</span></p></td>
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    Standard Industrial</span></p>
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    Code)</span></p></td>
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    No.)</span></p></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_903_edei--EntityAddressAddressLine1_c20220101__20220630_zJepQ4Ga9Ooj"><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" name="dei:EntityAddressAddressLine1">901
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
and Telephone Number of Registrant&#8217;s Principal Executive Offices and Principal Place of Business)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 100%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copies
    to:</span></td></tr>
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    I. Grossman</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vincent
    J. McGill</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ellenoff,
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    Avenue of the Americas</span></p>
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    York, New York 10105</span></p>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Approximate
date of commencement of proposed sale to the public: As soon as practicable after this Registration Statement becomes effective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is filed to register additional securities for an Offering pursuant to Rule 462(b) under the Securities Act of 1933, please
check the following box and list the Securities Act registration Statement number of the earlier effective registration statement for
the same Offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act of 1933, check the following box and list
the Securities Act registration statement number of the earlier effective registration statement for the same Offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act of 1933, check the following box and list
the Securities Act registration statement number of the earlier effective registration statement for the same Offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller
reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 7(a)(2)(B) of the Securities Act <span id="xdx_90A_edei--EntityExTransitionPeriod_c20220101__20220630_zLQm7wXGfoK8"><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" format="ixt:booleanfalse" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the
Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective
on such date as the Commission, acting pursuant to said Section 8(a), may determine.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><b>The
information in this Prospectus is not complete and may be changed. We may not sell these securities until the registration statement
filed with the Securities and Exchange Commission becomes effective. This Prospectus is not an offer to sell these securities and we
are not soliciting offers to buy these securities in any state where the offer or sale is not permitted.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><b>SUBJECT
TO COMPLETION, DATED _________, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><b>PRELIMINARY
PROSPECTUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7,741,487
SHARES OF COMMON STOCK</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus relates to the offer and sale from time to time by the selling stockholders (the &#8220;Selling Stockholders&#8221;) identified
herein of up to 7,741,487 shares of the common stock, par value $0.001 (the &#8220;common stock&#8221;) of QHSLab, Inc. (&#8220;QHSLab,&#8221;
the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;our,&#8221; or &#8220;us&#8221;), a Nevada corporation, which includes (i) 2,310,000
shares of common stock issuable upon conversion of a 5% Original Issue Discount Convertible Note (the &#8220;2022 Note&#8221;) in the
principal amount of $440,000, plus $22,000.00 of interest to be accrued thereon through the maturity date thereof, with a conversion
price of $0.20 per share issued in a private placement that closed on July 26, 2022 (the &#8220;2022 Private Placement); (ii) 550,000
shares of common stock issuable upon exercise of warrants (the &#8220;2022 Warrants&#8221;) issued in the 2022 Private Placement having
an exercise price of $0.50 per share; (iii) 3,731,500 shares of common stock issuable upon conversion of a 5% Original Issue Discount
Convertible Note (the &#8220;2021 Note&#8221;) with a conversion price of $0.20 per share issued in a private placement that closed in
August, 2021 (the &#8220;2021 Private Placement&#8221;), together with 138,194 shares of common stock previously issued upon conversion
of the 2021 Note; (iv) 930,000 shares of common stock issuable upon exercise of warrants (the &#8220;2021 Warrants&#8221;) issued in
the 2021 Private Placement having an exercise price of $1.25 per share; (iv) 12,189 shares of common stock issuable upon the exercise
of outstanding warrants having an exercise price of $0.83 per share, 53,704 shares of common stock issuable upon the exercise of outstanding
warrants having an exercise price of $0.74 per share and (v) 15,900 shares of common stock issuable upon exercise of warrants having
an exercise price of $0.75 per share (collectively, the &#8220;Individual Warrants,&#8221; collectively with the 2022 Warrants and the
2021 Warrants, the &#8220;Warrants&#8221;). We are registering the shares which may be sold by the holder of the Notes and warrants issued
in the 2022 Private Placement and the 2021 Private Placement pursuant to the registration rights agreements (&#8220;Registration Rights
Agreements&#8221;) entered into in connection with the Private Placements. See the section of this prospectus entitled &#8220;Prospectus
Summary - Recent Developments&#8221; for a description of the 2022 Private Placement, and the section of this prospectus entitled &#8220;Selling
Stockholders&#8221; for additional information regarding the Selling Stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are not selling any shares in this offering. We, therefore, will not receive any proceeds from the sale of the shares by the Selling
Stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registration of the shares offered under this prospectus does not mean that the Selling Stockholders will actually offer or sell any
of these shares. The prices at which the Selling Stockholders may sell the shares in this offering will be determined by the prevailing
market price for the shares of our common stock or in negotiated transactions. See &#8220;Plan of Distribution&#8221; for more information
about how the Selling Stockholders may sell the shares being registered pursuant to this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of the Selling Stockholders may be deemed an &#8220;underwriter&#8221; within the meaning of Section 2(a)(11) of the Securities Act of
1933, as amended. The Selling Stockholders have informed us that they do not currently have any agreement or understanding, directly
or indirectly, with any person to distribute the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Common Stock is subject to quotation on OTCQB Venture Market under the symbol USAQ. On September 26, 2022, the last reported sales
price for our Common Stock was $0.151 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will pay the expenses of the registration of the shares of our common stock offered and sold under this registration statement. Each
of the Selling Stockholders will pay any underwriting discounts, commissions or equivalent expenses and expenses of its legal counsel
applicable to the sale of its shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an emerging growth company as that term is used in the Jumpstart Our Business Startups Act of 2012 (the &#8220;JOBS Act&#8221;) and
are subject to reduced public company reporting requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investing
in our Common Stock involves a high degree of risk. See &#8220;Risk Factors&#8221; beginning on page 7 of this prospectus for information
that should be considered before buying shares of our Common Stock.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NEITHER
THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED
IF THIS PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Date of This Prospectus is: September __, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TABLE
OF CONTENTS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#m_001">CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#m_002">PROSPECTUS SUMMARY</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#m_003">RISK FACTORS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#m_004">DESCRIPTION OF BUSINESS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_001">USE OF PROCEEDS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_002">MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_003">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_004">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_005">DIRECTORS AND EXECUTIVE OFFICERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_006">EXECUTIVE COMPENSATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_007">SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_008">CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_009">SELLING STOCKHOLDERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_010">PLAN OF DISTRIBUTION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_011">DESCRIPTION OF CAPITAL STOCK</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_012">SHARES ELIGIBLE FOR FUTURE SALE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_013">LEGAL MATTERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_014">EXPERTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_015">DISCLOSURE OF COMMISSION&#8217;S POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#c_016">WHERE YOU CAN FIND ADDITIONAL INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#r_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">INDEX TO FINANCIAL STATEMENTS</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
registration statement containing this prospectus, including the exhibits to the registration statement, provides additional information
about us and the common stock offered under this prospectus. The registration statement, including the exhibits, can be read on our website
and the website of the Securities and Exchange Commission. See &#8220;Where You Can Find More Information.&#8221;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
contained in, and that can be accessed through, our web site www.usaqcorp.com shall not be deemed to be part of this prospectus or incorporated
herein by reference and should not be relied upon by any prospective investors for the purposes of determining whether to purchase the
Shares offered hereunder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b><span id="m_001"></span>CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus, including the sections entitled &#8220;Prospectus Summary,&#8221; &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations,&#8221; contains forward-looking statements within the meaning
of the federal securities laws. These statements relate to anticipated future events, future results of operations or future financial
performance. In some cases, you can identify forward-looking statements by terminology such as &#8220;may,&#8221; &#8220;might,&#8221;
&#8220;will,&#8221; &#8220;should,&#8221; &#8220;intends,&#8221; &#8220;expects,&#8221; &#8220;plans,&#8221; &#8220;goals,&#8221; &#8220;projects,&#8221;
&#8220;anticipates,&#8221; &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;predicts,&#8221; &#8220;potential,&#8221; or &#8220;continue&#8221;
or the negative of these terms or other comparable terminology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
forward-looking statements are only predictions, are uncertain and involve substantial known and unknown risks, uncertainties and other
factors which may cause our (or our industry&#8217;s) actual results, levels of activity or performance to be materially different from
any future results, levels of activity or performance expressed or implied by these forward-looking statements. The &#8220;Risk Factors&#8221;
section of this prospectus sets forth detailed risks, uncertainties and cautionary statements regarding our business and these forward-looking
statements. Moreover, we operate in a very competitive and rapidly changing regulatory environment. New risks and uncertainties emerge
from time to time, and it is not possible for us to predict all of the risks and uncertainties that could have an impact on the forward-looking
statements contained in this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot guarantee future results, levels of activity or performance. You should not place undue reliance on these forward-looking statements,
which speak only as of the date of this prospectus. These cautionary statements should be considered with any written or oral forward-looking
statements that we may issue in the future. Except as required by applicable law, including the securities laws of the U.S., we do not
intend to update any of the forward-looking statements to conform these statements to reflect actual results, later events or circumstances
or to reflect the occurrence of unanticipated events. Our forward-looking statements do not reflect the potential impact of any future
acquisitions, mergers, dispositions, joint ventures or other investments or strategic transactions we may engage in.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="m_002"></span>PROSPECTUS
SUMMARY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>This
summary highlights selected information contained elsewhere in this Prospectus. It does not contain all the information that you should
consider before investing in the Common Stock. You should carefully read the entire Prospectus, including &#8220;Risk Factors&#8221;,
&#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221; and the Financial Statements,
before making an investment decision. In this Prospectus, the terms &#8220;QHSLab&#8221; &#8220;Medical Practice Income&#8221; &#8220;MPI&#8221;
&#8220;Company,&#8221; &#8220;Registrant,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to QHSLab, Inc. a Nevada
corporation. References to &#8220;Selling Shareholders&#8221; refer to those shareholders listed herein under &#8220;Selling Shareholders&#8221;
and their successors, assignees and permitted transferees.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a medical device technology and software as a service (SaaS) company focused on enabling primary care physicians (PCP&#8217;s) to
increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide preventive
care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose and treat
patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice revenue.
As part of our mission, we are providing PCP&#8217;s with the software, training and devices necessary to allow them to treat their patients
using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our digital healthcare
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2020, we began shipping Allergi<i>End</i>&#174; diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. The Company&#8217;s revenue generated from sales of Allergi<i>End</i>&#174; products was $124,532 in the fourth of quarter
2020 and $1,414,421 for the year ending 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2021, we announced that we had acquired the method patent, trademark and website associated with Allergi<i>End</i>&#174;&#8217;s
diagnostic and allergen immunotherapy product portfolio. The acquisition of the Allergi<i>End</i>&#174; assets provides us the opportunity
to more fully integrate and leverage our product portfolio across our marketing platform, customer relationships and cost structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the success of PCPs using our Quality Health Score Lab Expert System (&#8220;QHSLab&#8221;) digital healthcare platform combined with
the acquired Allergi<i>End</i>&#174; product line, we intend to increase our revenues by charging physicians a monthly subscription fee
for the use of QHSLab and soliciting additional PCPs to increase their revenues by using our proven revenue generating QHSLab and Allergi<i>End</i>&#174;
line of products. We also plan to introduce additional point of care diagnostics and treatments, and digital medicine programs that PCPs
can use and prescribe in their practices. In all cases, PCPs will be paid under existing government and private insurance programs, based
upon analyses conducted utilizing QHSLab and treatments provided as a result of such analyses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Developments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Securities
Purchase Agreement </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 26, 2022, we consummated a Securities Purchase Agreement with Mercer Street Global Opportunity Fund, LLC (&#8220;Mercer&#8221;),
pursuant to which we issued to Mercer our Original Issue Discount Secured Convertible Promissory Note (the &#8220;2022 Note&#8221;) in
the principal amount of $440,000 and warrants to purchase 550,000 shares of our common stock (the &#8220;2022 Warrants&#8221;) for which
we received aggregate consideration of $400,000. In addition, we entered into a Registration Rights Agreement with Mercer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the 2022 Note and all interest accrued thereon is payable on July 21, 2023, and are secured by a lien on substantially
all of our assets. The 2022 Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible into our
common stock at a price of $0.20 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the 2022 Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents,
as defined in the 2022 Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced
to the per share price at which such stock or common stock equivalents were sold.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2022 Warrants are initially exercisable for a period of three years at a price of $0.50 per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant. The shares issuable upon conversion of
the 2022 Note and exercise of the 2022 Warrants are to be registered under the Securities Act of 1933, as amended, for resale by Mercer
as provided in the Registration Rights Agreement. If at any time after January 19, 2023, there is no effective registration statement
covering the resale of the shares issuable upon exercise of the 2022 Warrants at prevailing market prices, then the 2022 Warrants may
be exercised by means of a &#8220;cashless exercise&#8221; in which event the Mercer would be entitled to receive a number of shares
determined in accordance with a customary formula as set forth in the 2022 Warrant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Registration
Rights Agreement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registration Rights Agreement requires us to file with the Securities and Exchange Commission no later than September 25, 2022,
a registration statement (the &#8220;Registration Statement&#8221;) with respect to all shares which may be acquired upon conversion
of the 2022 Note and exercise of the 2022 Warrants (the &#8220;Registrable Securities&#8221;) and to cause the Registration Statement
to be declared effective no later than November 9, 2022, provided, that if we are notified by the SEC that the Registration Statement
will not be reviewed or is no longer subject to further review and comments, we shall cause the Registration Statement to be declared
effective on the fifth trading day following the date on which we are so notified. We are to cause the Registration Statement to remain
continuously effective until all Registrable Securities covered by such Registration Statement have been sold or may be sold pursuant
to Rule 144 without the volume or other limitations of such rule or are otherwise not required to be registered in reliance upon the
exemption in Section 4(a)(1) or 4(a)(7) under the Securities Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Placement
Agent Agreement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
entered into a Placement Agent Agreement with Carter, Terry &amp; Company (the &#8220;Placement Agent&#8221;) dated June 28, 2021 wherein
the Placement Agent agreed to act as our financial advisor and placement agent on a &#8220;best efforts&#8221; basis with one or more
capital raises. Pursuant to the Placement Agent Agreement we paid the Placement Agent $25,000 for services rendered in connection with
the sale of the $440,000 Note to Mercer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Summary
of Risk Factors</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business and the purchase of the shares offered hereby are subject to numerous risks and uncertainties, including those described in
the section entitled &#8220;Risk Factors&#8221; and elsewhere in this prospectus. Some of the most significant challenges and risks include
the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Our Auditor has expressed substantial doubt as to our ability to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Our limited operating history does not afford investors a sufficient history on which to base an investment decision.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
We have a history of losses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Our revenues are dependent upon acceptance of our QHSLab Software as a Service (&#8220;SaaS&#8221;) by our health care provider clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Acceptance of our software and products is dependent upon the reimbursements available to our health care provider clients, specifically
changes in insurances reimbursement policies, will cause us to curtail or cease operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
We may face new entrants and increasing competition in the Digital Medicine market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
We cannot be certain that we will obtain patents for our proprietary technology or that such patents will protect us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
The availability of a large number of authorized but unissued shares of Common Stock may, upon their issuance, lead to dilution of existing
stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Our stock is thinly traded, sale of your holding may take a considerable amount of time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
There are a substantial number of shares of our common stock available for sale by current stockholders, including those issuable upon
conversion of the Note and the sale or potential sale of such shares may adversely effect the market price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
you invest in our common stock, you should carefully consider all the information in this Prospectus, including matters set forth under
the heading &#8220;Risk Factors.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Where
You Can Find Us</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal executive office and mailing address is at 901 Northpoint Parkway, Suite 302, West Palm Beach, FL 33407, Phone: (929) 379-6503</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Offering</b></span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    Stock offered by Selling Stockholders</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 78%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,741,487
    shares of our common stock, including (i) 2,310,000 shares of common stock issuable upon conversion of the 2022 Note; (ii) 3,731,500
    shares of common stock issuable upon conversion of the 2021 Note, together with 138,194 shares of common stock previously issued
    upon conversion of the 2021 Note; (iii) 550,000 shares issuable upon exercise of the 2022 Warrants; (iv) 930,000 shares issuable
    upon exercise of the 2021 Warrants; and (v) 81,793 shares of common stock issuable upon exercise of the Individual Warrants.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    Stock outstanding before the Offering</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,065,508
    shares as of September 26, 2022</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    Stock outstanding after the Offering</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,806,995
    shares of Common Stock assuming all of the shares offered by this prospectus are issued, including those issuable upon conversion
    of the Notes and exercise of the Warrants.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
    of proceeds</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    will not receive any proceeds from the sale of common stock by the Selling Stockholders; however, we may receive proceeds upon the
    exercise of the Warrants if exercised for cash. See &#8220;Use of Proceeds.&#8221;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
    Factors</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investing
    in our common stock involves a high degree of risk and should not be purchased by investors who cannot afford the loss of their entire
    investment. See &#8220;Risk Factors.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="m_003"></span>RISK
FACTORS</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
shares of our common stock being offered for resale by the Selling Stockholders are highly speculative in nature, involve a high degree
of risk and should be purchased only by persons who can afford to lose their entire amount invested in the common stock. Accordingly,
prospective investors should carefully consider, along with other matters referred to herein, the following risk factors and the other
information in this Prospectus in evaluating our business before purchasing any shares of our common stock. If any of the following risks
actually occurs, our business, financial condition or operating results could be materially adversely affected. In such case, you may
lose all or part of your investment.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Financial Condition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
incurred net losses in 2021 and 2020, and through the first six months of 2022 and may not be able to continue to operate as a going
concern.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
incurred net losses of $770,176 and $327,388 for the years ended December 31, 2021 and 2020, respectively and $469,689 for the six months
ended June 30, 2022. We also had negative cash flows from operations for the years ended December 31, 2021 and 2020, respectively and
during the six months ended June 30, 2022. To support our operations we issued convertible notes and warrants in private placements concluded
in August 2021 and July 2022. The report of our independent registered public accountants on our financial statements for the year ended
December 31, 2021 states that these factors raise uncertainty about our ability to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
we are able to generate positive cash flows from operations, we will continue to depend upon further issuances of debt, equity or other
financings to fund ongoing operations. We may continue to incur additional operating losses and we cannot assure you that we will continue
as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may need additional financing.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have funded our operating losses through borrowings, including amounts borrowed from our principal shareholder and the issuance of convertible
notes. As of December 31, 2021, all related party notes due our principal shareholder, including interest accrued thereon, have been
converted into equity. As of June 30, 2022, we have notes and loans outstanding, in the aggregate amount, inclusive of accrued interest,
of $1,501,180 and an Original Discount Note in the amount of $756,000. Subsequent to June 30, 2022, we issued an additional Original
Discount Note in the amount of $440,000. If, we are not able to pay or refinance the outstanding principal and accrued interest on these
notes when due, our operations may be materially and adversely affected. We may need to offer the holders of our debt increases in the
rates of interest they receive or otherwise compensate them through payments of cash or issuances of our equity securities. Future financings
or re-financings may involve the issuance of additional debt, equity and securities convertible into or exercisable for our equity securities.
If we are unable to consummate such financings or re-financings, the trading price of our common stock could be adversely affected and
the terms of such financings may adversely affect the interests of our existing stockholders. Any failure to obtain additional working
capital when required would have a material adverse affect on our business and financial condition and may result in a decline in the
price of our common stock. If we are not able to fund ongoing losses through funds provided by third parties or our principal shareholder,
we may become insolvent</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Servicing
our debt requires a significant amount of cash.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to make payments on and to refinance our debt, to fund planned capital expenditures and to maintain sufficient working capital
depends on our ability to generate cash in the future. This is subject to numerous factors beyond our control, including our ability
to expand our physician client base. We cannot assure you that our business will generate sufficient cash flow from operations in an
amount sufficient to enable us to service our debt or to fund our other liquidity needs. If our cash flow and capital resources are insufficient
to allow us to make scheduled payments on our debt, we will need to seek additional capital or restructure or refinance all or a portion
of our debt on or before the maturity thereof, any of which could have a material adverse effect on our business, financial condition
or results of operations. We cannot assure you that we will be able to refinance any of our debt on commercially reasonable terms or
at all. If we are unable to generate sufficient cash flow to repay or refinance our debt on favorable terms, it could significantly adversely
affect our financial condition and the value of our outstanding debt and common stock. Our ability to restructure or refinance our debt
will depend on the condition of the capital markets and our financial condition. Any refinancing of our debt could be at higher interest
rates and could require us to issue to the holders additional shares of our common stock and may require us to comply with more onerous
covenants, which could further restrict our business operations. There can be no assurance that we will be able to obtain any financing
when needed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are an early stage company with a short operating history and a relatively new business model in an emerging and rapidly evolving market,
which makes it difficult to evaluate our future prospects.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an early stage entity subject to all of the risks inherent in a young business enterprise, such as, lack of market recognition and
limited banking and financial relationships. We have little operating history to aid in our assessing future prospects. We will encounter
risks and difficulties as an early stage company in a new and rapidly evolving market. We may not be able to successfully address these
risks and difficulties, which could materially harm our business and operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are not generating sufficient revenues to achieve our business plan.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
first generated revenues in the fourth quarter of 2020. There is no assurance that we will generate sufficient revenues to become cash
flow positive or ever be profitable. If planned operating levels are changed, higher operating costs encountered, more time needed to
implement our plan, or less funding is received, more funds than currently anticipated may be required. If additional capital is not
available when required, if at all, or is not available on acceptable terms we may be forced to modify or abandon our business plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
have identified material weaknesses in our internal controls, and we cannot provide assurances that these weaknesses will be effectively
remediated or that additional material weaknesses will not occur in the future. If our internal control over financial reporting or our
disclosure controls and procedures are not effective, we may not be able to accurately report our financial results, prevent fraud, or
file our periodic reports in a timely manner, which may cause investors to lose confidence in us and lead to a decline in our stock price.
We cannot remedy the deficiencies in our internal controls until we increase the number of officers in our Company.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management is responsible for establishing and maintaining adequate internal control over our financial reporting, as defined in Rule
13a-15(f) under the Exchange Act. We have identified material weaknesses in our internal controls with respect to our segregation of
duties, which cannot be rectified until we have additional officers, and our limited resources and our insufficient controls over review
of accounting for certain complex transactions therefore our disclosure controls and procedures are not effective in providing material
information required to be included in our periodic SEC filings on a timely basis and to ensure that information required to be disclosed
in our periodic SEC filings is accumulated and communicated to our management to allow timely decisions regarding required disclosure
about our internal control over financial reporting. Some of the material weaknesses in our internal controls are due to our limited
management staff. Due to limited staffing, we are not always able to detect errors or omissions in financial reporting and cannot eliminate
weaknesses due to our inability to segregate duties. If we fail to comply with the rules under Sarbanes-Oxley related to disclosure controls
and procedures in the future or continue to have material weaknesses and other deficiencies in our internal control and accounting procedures
and disclosure controls and procedures, our stock price could decline significantly and raising capital could be more difficult. If additional
material weaknesses or significant deficiencies are discovered or if we otherwise fail to address the adequacy of our internal control
and disclosure controls and procedures our business may be harmed. Moreover, effective internal controls are necessary for us to produce
reliable financial reports and are important to helping prevent financial fraud. If we cannot provide reliable financial reports or prevent
fraud, our business and operating results could be harmed, investors could lose confidence in our reported financial information, and
the trading price of our securities could drop significantly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>All
of our revenues have been generated from one product line.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
date, all of our revenue has been derived from the sale of the &#8220;AllergiEnd&#174;&#8221; line of products. If we fail to develop
or acquire additional products or services from which we can generate revenues, we may not achieve sustained positive cash flow or generate
profits. As a result, we will be severely constrained in our ability to fund our operations and achieve our business plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are dependent upon third parties for our products</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
depend upon third parties to supply us with all of the products included in the &#8220;AllergiEnd&#174;&#8221; line of products from which
we currently derive all of our revenues. If these parties were unable or unwilling to continue to supply our needs, we might not be able
to find an alternative source of supply which would materially adversely impact our business, financial condition and operating results</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
have engaged in limited product development activities and our product development efforts may not result in commercial products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
our QHSLab has been provided to physicians and enabled them to generate revenues, we have only recently begun to seek to charge physicians
for this product. We intend to develop additional features to be added to QHSLab to provide PCPs with additional sources of revenue.
There is no assurance that any of the new features we develop will gain market acceptance. We cannot guarantee we will be able to produce
commercially successful products. Further, our eventual operating results could be susceptible to varying interpretations by potential
customers, or scientists, medical personnel, regulatory personnel, statisticians and others, which may delay, limit or prevent our executing
our proposed business plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business model is unproven with no assurance of operating profits.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
current business model is unproven and the profit potential, if any, is unknown. We are subject to all the risks inherent in a new business
model. There can be no assurance that our business model will prove successful or that we will achieve significant revenue or profitability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to raise additional capital, our ability to implement our business plan and strategy could be compromised.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have limited capital resources and operations. To date, our operations primarily have been funded from capital contributions and loans
from our principal shareholder and more recently, third parties. We may not be able to obtain additional financing on terms acceptable
to us, or at all. Even if we obtain financing for our near-term operations and product development, we may require additional capital
beyond the near term. If we are unable to raise capital when needed, our business, financial condition and results of operations would
be materially adversely affected, and we could be forced to reduce or discontinue our operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we issue additional shares of common stock, it would reduce our stockholders&#8217; percent of ownership and may dilute our share value</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Certificate of Incorporation authorizes the issuance of 900 million shares of common stock. <span>As
at September xx, 2022 we have outstanding 9,065,508</span> shares of common stock, without giving effect to shares issuable upon conversion
or exercise of convertible notes, preferred stock, options and warrants currently outstanding. The future issuance of common stock to
raise capital may result in substantial dilution in the percentage of our common stock held by our then existing stockholders. We may
value any common stock issued in the future on an arbitrary basis. The issuance of common stock upon the conversion or exercise of outstanding
notes and warrants, for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares
held by our then existing stockholders and might have an adverse effect on any trading market for our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
cloud based software platform under development is new and unproven.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
QHSLab was provided to PCPs on a free test basis. We will be developing additional features to incorporate into QHSLab. The market for
our solutions is relatively new and evaluating the size and scope of the market is subject to risks and uncertainties. Our future success
will depend in large part on the growth of this market and our ability to design and incorporate features that appeal to PCPs and their
patients. Potential customers may not recognize the need for, or benefits of, our platform, which may prompt them to adopt alternative
products and services to satisfy their healthcare requirements. Assessing the market for our solutions we are competing in, or planning
to compete in, is particularly difficult due to a number of factors, including limited available information and rapid evolution of the
market. If our market does not experience significant growth, or if demand for our platform does not occur, then our business, results
of operations and financial condition will be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are Dependent on Existing Key Personnel and Need to Recruit Additional Personnel.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends, to a large degree, upon the efforts and abilities of Troy Grogan, our sole officer and key consultants. The loss of
the services of one or more of our key providers could have a material adverse effect on our operations. In addition, as our business
model is implemented, we will need to recruit and retain additional management, financial personnel, key employees and consulting service
providers in virtually all phases of our operations. Key employees and consultants will require a strong background in our industry.
We cannot assure that we will be able to successfully attract and retain key personnel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
sole officer and director is engaged in other business activities and has a conflict in determining how much time to devote to our affairs.
His failure to devote sufficient time to our business could have a negative impact on our operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
sole executive officer and director is not required to, and will not, commit his full time to our affairs, which results in a conflict
of interest in allocating his time between our operations and the other businesses in which he is engaged. Our sole executive officer
and director is engaged in several other business endeavors and is not obligated to contribute any specific number of hours to our affairs.
His failure to devote time to our business could have an adverse impact on our business, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
operate in a highly competitive industry.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
encounter competition from local, regional or national entities, some of which have superior resources or other competitive advantages.
Intense competition may adversely affect our business, financial condition or results of operations. Our competitors may be larger and
more highly capitalized, with greater name recognition. We will compete with such companies on brand name, quality of services, level
of expertise, advertising, product and service innovation and differentiation of product and services. As a result, our ability to secure
significant market share may be impeded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
face substantial competition, and others may discover, develop, acquire or commercialize competitive products before or more successfully
than we do.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
operate in a highly competitive environment. Our products compete with other products or treatments for diseases for which our products
may be indicated. Other healthcare companies have greater clinical, research, regulatory and marketing resources than us. In addition,
some of our competitors may have technical or competitive advantages for the development of technologies and processes. These resources
may make it difficult for us to compete with them to successfully discover, develop and market new products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
growth of our business relies, in part, on the growth and success of our clients.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
utility of our products to our clients will be determined by their ability to incorporate them into their health care regimen and the
acceptance of our products by their patients. The ability of our clients to incorporate our products into their practices is outside
of our control. In addition, if the number of patients of one or more of our clients using our products were to be reduced, such decrease
would lead to a decrease in our revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
conduct business in a heavily regulated industry. If we fail to comply with applicable laws and government regulations, we could incur
penalties or be required to make significant changes to our operations or experience adverse publicity, which could have a material adverse
effect on our business, financial condition, and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
healthcare industry is heavily regulated and closely scrutinized by federal, state and local governments. Comprehensive statutes and
regulations govern the products we offer and the manner in which we provide and bill for services and collect reimbursement from governmental
programs and private payors, our contractual relationships with our providers, vendors and clients, our marketing activities and other
aspects of our operations. Of particular importance are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal physician self-referral law, commonly referred to as the Stark Law;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal Anti-Kickback Act;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    criminal healthcare fraud provisions of HIPAA;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal False Claims Act;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reassignment
    of payment rules that prohibit certain types of billing and collection;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">similar
    state law provisions pertaining to anti-kickback, self-referral and false claims issues;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">state
    laws that prohibit general business corporations, such as us, from practicing medicine; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">laws
    that regulate debt collection practices as applied to our debt collection practices.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
of our business activities could be subject to challenge under one or more of such laws. Achieving and sustaining compliance with these
laws may prove costly. Failure to comply with these laws and other laws can result in civil and criminal penalties such as fines, damages,
overpayment recoupment, loss of enrollment status and exclusion from the Medicare and Medicaid programs. The risk of our being found
in violation of these laws and regulations is increased by the fact that many of their provisions are open to a variety of interpretations.
Our failure to accurately anticipate the application of these laws and regulations to our business or any other failure to comply with
regulatory requirements could create liability for us and negatively affect our business. Any action against us for violation of these
laws or regulations, even if we successfully defend against it, could cause us to incur significant legal expenses, divert our management&#8217;s
attention from the operation of our business and result in adverse publicity. Dealing with investigations can be time- and resource-consuming.
Any such investigation or settlement could increase our costs or otherwise have an adverse effect on our business. In addition, because
of the potential for large monetary exposure under the federal False Claims Act, which provides for treble damages and mandatory minimum
penalties of $5,500 to $11,000 per false claim or statement, healthcare providers often resolve allegations without admissions of liability
for significant and material amounts to avoid the uncertainty of treble damages that may be awarded in litigation proceedings. Such settlements
often contain additional compliance and reporting requirements as part of a consent decree, settlement agreement or corporate integrity
agreement. It is expected that the government will continue to devote substantial resources to investigating healthcare providers&#8217;
compliance with the healthcare reimbursement rules and fraud and abuse laws. The laws, regulations and standards governing the provision
of healthcare services may change significantly in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Developments
in the healthcare industry could adversely affect our business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Developments
in the healthcare industry and evolving government policy could adversely affect healthcare spending and reimbursement for healthcare
services. We are particularly dependent on primary care physicians and possibly others in the healthcare industry who are dependent upon
revenues derived from federal healthcare programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
reductions in expenditures by healthcare industry participants could result from, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> government or private initiatives that affect the manner in which healthcare providers interact with patients, payers or other healthcare
    industry participants, including changes in pricing or means of delivery of healthcare products and services; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">consolidation of healthcare industry participants; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reductions
in governmental funding for healthcare; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">adverse
changes in business or economic conditions affecting healthcare payers or providers, pharmaceutical, biotechnology or medical device
companies or other healthcare industry participants; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">restructuring
of the healthcare industry and possible elimination of private insurers. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even
if general expenditures by industry participants remain the same or increase, developments in the healthcare industry may result in reduced
spending for the products or services we provide. The use of our products and services could be affected by changes in health insurance
plans resulting in a decrease in the willingness of PCPs to purchase our products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
timing and impact of developments in the healthcare industry are difficult to predict. We cannot assure you that the markets for any
products we may seek to distribute and services we provide will be sustained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
use and disclosure of personally identifiable information, including health information, is subject to federal and state privacy and
security regulations, and our failure to comply with those regulations or to adequately secure the information we hold could result in
significant liability or reputational harm and, in turn, a material adverse effect on our client base, membership base and revenue.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Numerous
state and federal laws and regulations govern the collection, dissemination, use, privacy, confidentiality, security, availability and
integrity of personally identifiable information (PII), including protected health information (PHI). HIPAA establishes a set of basic
national privacy and security standards for the protection of PHI, by health plans, healthcare clearinghouses and certain healthcare
providers, referred to as covered entities, and the businesses with which such covered entities contract for services, which includes
us. HIPAA requires companies like us to develop and maintain policies and procedures with respect to PHI, including the adoption of administrative,
physical and technical safeguards to protect such information. HIPAA imposes mandatory penalties for certain violations which can be
significant. HIPAA mandates that the Secretary of Health and Human Services, or HHS conduct periodic compliance audits of HIPAA covered
entities or business associates. It also tasks HHS with establishing a methodology whereby individuals who were the victims of breaches
of unsecured PHI may receive a percentage of the Civil Monetary Penalty fine paid by the violator. HIPAA further requires that patients
and, in some instances, HHS be notified of any unauthorized acquisition, access, use or disclosure of their unsecured PHI that compromises
the privacy or security of such information, with certain exceptions. Numerous other federal and state laws protect the confidentiality,
privacy, availability, integrity and security of PHI. These laws in many cases are more restrictive than, and may not be preempted by,
HIPAA, creating complex compliance issues for us and our clients potentially exposing us to additional expense, adverse publicity and
liability. If we do not comply with existing or new laws and regulations related to PHI, we could be subject to criminal or civil sanctions.
Because of the extreme sensitivity of the PII we store and transmit, the security features of our technology platform are very important.
If our security measures, some of which are managed by third parties, are breached or fail, unauthorized persons may obtain access to
sensitive client and patient data, including HIPAA-regulated PHI. As a result, our reputation could be severely damaged, adversely affecting
client and patient confidence. Clients may curtail their use of or stop using our services or our client base could decrease, which would
cause our business to suffer. In addition, we could face litigation, damages for contract breach, penalties and regulatory actions for
violation of HIPAA and other applicable laws or regulations and significant costs for remediation, notification to individuals and for
measures to prevent future occurrences. Any security breach could also result in increased costs associated with liability for stolen
assets or information, repairing system damage that caused by such breaches, incentives offered to clients or other business partners
in an effort to maintain business relationships after a breach and implementing measures to prevent future occurrences, including organizational
changes, deploying additional personnel and protection technologies, training employees and engaging third-party experts and consultants.
While we maintain insurance covering certain security and privacy damages and claim expenses, we may not carry insurance or maintain
coverage sufficient to compensate for all liability and in any event, insurance coverage would not address the reputational damage that
could result from a security incident. We outsource important aspects of the storage and transmission of client and patient information,
and thus rely on third parties to manage functions that have material cyber-security risks. We attempt to address these risks by requiring
outsourcing subcontractors who handle client and patient information to sign business associate agreements contractually requiring those
subcontractors to adequately safeguard personal health data to the same extent that applies to us and in some cases by requiring such
outsourcing subcontractors to undergo third-party security examinations. However, we cannot assure you that these contractual measures
and other safeguards will adequately protect us from the risks associated with the storage and transmission of client and patient proprietary
and protected health information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
security of our platform, networks or computer systems may be breached, and any unauthorized access to our customer data will have an
adverse effect on our business and reputation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
use of our products will involve the storage, transmission and processing of our clients&#8217; and their patients&#8217; private data.
Individuals or entities may attempt to penetrate our network or platform security, or that of our third-party hosting and storage providers,
and could gain access to our clients&#8217; and their patients&#8217; private data, which could result in the destruction, disclosure
or misappropriation of proprietary or confidential information of our clients&#8217; and their patients&#8217; or their customers, employees
and business partners. If any of our clients&#8217; private data is leaked, obtained by others or destroyed without authorization, it
could harm our reputation, we could be exposed to civil and criminal liability, and we may lose our ability to access private data, which
will adversely affect the quality and performance of our platform. In addition, our platform may be subject to computer malware, viruses
and computer hacking, fraudulent use attempts and phishing attacks, all of which have become more prevalent. Any failure to maintain
the performance, reliability, security and availability of our products or services and technical infrastructure to the satisfaction
of our clients may harm our reputation and our ability to retain existing customers and attract new users. While we will implement procedures
and safeguards that are designed to prevent security breaches and cyber-attacks, they may not be able to protect against all attempts
to breach our systems, and we may not become aware in a timely manner of any such security breach. Unauthorized access to or security
breaches of our platform, network or computer systems, or those of our technology service providers, could result in the loss of business,
reputational damage, regulatory investigations and orders, litigation, indemnity obligations, damages for contract breach, civil and
criminal penalties for violation of applicable laws, regulations or contractual obligations, and significant costs, fees and other monetary
payments for remediation. If customers believe that our platform does not provide adequate security for the storage of sensitive information
or its transmission over the Internet, our business will be harmed. Customers&#8217; concerns about security or privacy may deter them
from using our platform for activities that involve personal or other sensitive information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Because
we rely on the internet to interact with our clients, we are subject to an extensive and highly-evolving regulatory landscape and any
adverse changes to, or our failure to comply with, any laws and regulations could adversely affect our brand, reputation, business, operating
results, and financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business and the businesses of our customers conducted using our platform and technology, are subject to extensive laws, rules, regulations,
policies, orders, determinations, directives, treaties, and legal and regulatory interpretations and guidance directed to those who conduct
business over the internet, including those governing privacy, data governance, data protection, cybersecurity, fraud detection, payment
services, consumer protection and tax. Many of these legal and regulatory regimes were adopted prior to the advent of the internet, mobile
technologies, digital assets, and related technologies. As a result, they are subject to significant uncertainty, and vary widely across
U.S. federal, state, and local jurisdictions. These legal and regulatory regimes, including the laws, rules, and regulations thereunder,
evolve frequently and may be modified, interpreted, and applied in an inconsistent manner from one jurisdiction to another, and may conflict
with one another. To the extent we have not complied with such laws, rules, and regulations, we could be subject to significant fines,
revocation of licenses, limitations on our products and services, reputational harm, and other regulatory consequences, each of which
may be significant and could adversely affect our business, operating results, and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to existing laws and regulations, various governmental and regulatory bodies, including legislative and executive bodies, in
the United States may adopt new laws and regulations, or new interpretations of existing laws and regulations may be issued by such bodies
or the judiciary, which may change how we operate our business, how our products and services and those of our customers are regulated,
and what products or services we and our competitors can offer, requiring changes to our compliance and risk mitigation measures</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>To
the extent we use &#8220;open source&#8221; software, our use could adversely affect our ability to offer our services and subject us
to possible litigation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may use open source software in connection with our products and services. Companies that incorporate open source software into their
products have, from time to time, faced claims challenging the use of open source software and/or compliance with open source license
terms. As a result, we could be subject to suits by parties claiming ownership of what we believe to be open source software or claiming
noncompliance with open source licensing terms. Some open source software licenses require users who distribute software containing open
source software to publicly disclose all or part of the source code to such software and/or make available any derivative works of the
open source code, which could include valuable proprietary code of the user, on unfavorable terms or at no cost. While we monitor the
use of open source software and try to ensure that none is used in a manner that would require us to disclose our proprietary source
code or that would otherwise breach the terms of an open source agreement, such use could inadvertently occur, in part because open source
license terms are often ambiguous. Any requirement to disclose our proprietary source code or pay damages for breach of contract could
have a material adverse effect on our business, financial condition and results of operations and could help our competitors develop
products and services that are similar to or better than ours.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Assertions
by third parties of infringement or other violations by us of their intellectual property rights could result in significant costs and
harm our business and operating results.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends upon our ability to refrain from infringing upon the intellectual property rights of others. Some companies, including
some of our competitors, own large numbers of patents, copyrights and trademarks, which they may use to assert claims against us. As
we grow and enter new markets, we will face a growing number of competitors. As the number of competitors in our industry grows and the
functionality of products in different industry segments overlaps, we expect that software and other solutions in our industry may be
subject to such claims by third parties. Third parties may in the future assert claims of infringement, misappropriation or other violations
of intellectual property rights against us. We cannot assure you that infringement claims will not be asserted against us in the future,
or that, if asserted, any infringement claim will be successfully defended. A successful claim against us could require that we pay substantial
damages or ongoing royalty payments, prevent us from offering our services, or require that we comply with other unfavorable terms. We
may also be obligated to indemnify our customers or business partners or pay substantial settlement costs, including royalty payments,
in connection with any such claim or litigation and to obtain licenses, modify applications or refund fees, which could be costly. Even
if we were to prevail in such a dispute, any litigation regarding our intellectual property could be costly and time-consuming and divert
the attention of our management and key personnel from our business operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
continuation of the COVID-19 pandemic could adversely affect our business, operating results, cash flow and financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
COVID-19 pandemic could adversely affect our business, operating results, cash flow and financial condition. In March 2020, the World
Health Organization characterized COVID-19 as a pandemic and the President of the United States declared the COVID-19 outbreak a national
emergency. Since then, the COVID-19 pandemic has resulted in significant volatility, uncertainty and economic disruption. The future
impacts of the pandemic and any resulting economic impact are largely unknown. It is possible that the COVID-19 pandemic, the measures
taken by local, state and national governments and the resulting economic impact may materially and adversely affect our business, results
of operations, cash flow and financial condition. The extent to which COVID-19 ultimately impacts our business, results of operations,
cash flow and financial condition will depend on future developments, which are uncertain and cannot be predicted, including, but not
limited to, the duration and spread of the outbreak, its severity, the actions taken by governments and authorities to contain the virus
or treat its impact, and when and to what extent normal economic and operating conditions can resume. These uncertainties have resulted
in volatility in securities and financial markets, which may prevent us from accessing the equity or debt capital markets on attractive
terms or at all for a period of time, which could have an adverse effect on our liquidity position. The current level of uncertainty
over the economic and operational impacts of COVID-19 means the impact on our business, results of operations, cash flows and financial
position cannot be reasonably estimated at this time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Regulation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
products may be subject to product liability claims, which could have an adverse effect on our business, results of operations and financial
condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
of our products provide applications that relate to patient clinical information. Any failure by our products to provide accurate and
timely information concerning patients, their medication, treatment and health status, generally, could result in claims against us which
could materially and adversely impact our financial performance, industry reputation and ability to market new system sales. In addition,
a court or government agency may take the position that our delivery of health information directly, including through licensed practitioners,
or delivery of information by a third party site that a consumer accesses through our websites, exposes us to assertions of malpractice,
other personal injury liability, or other liability for wrongful delivery/handling of healthcare services or erroneous health information.
We anticipate that in the future we will maintain insurance to protect against claims associated with the use of our products as well
as liability limitation language in our end-user license agreements, but there can be no assurance that our insurance coverage or contractual
language would adequately cover any claim asserted against us. A successful claim brought against us in excess of or outside of our insurance
coverage could have an adverse effect on our business, results of operations and financial condition. Even unsuccessful claims could
result in our expenditure of funds for litigation and management time and resources.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>There
is significant uncertainty in the healthcare industry in which we operate, and we are subject to the possibility of changing government
regulation, which may adversely impact our business, financial condition and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
healthcare industry is subject to changing political, economic and regulatory influences that may affect the procurement processes and
operation of healthcare facilities. During the past several years, the healthcare industry has been subject to an increase in governmental
regulation of, among other things, reimbursement rates and certain capital expenditures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently
enacted public laws reforming the U.S. healthcare system may have an impact on our business. The Patient Protection and Affordable Care
Act (H.R. 3590; Public Law 111-148) (&#8220;PPACA&#8221;) and The Health Care and Education Reconciliation Act of 2010 (H.R. 4872) (the
&#8220;Reconciliation Act&#8221;), which amends the PPACA (collectively the &#8220;Health Reform Laws&#8221;), were signed into law in
March 2010. The Health Reform Laws contain various provisions which may impact us and our patients. Some of these provisions may have
a positive impact, while others, such as reductions in reimbursement for certain types of providers, may have a negative impact due to
fewer available resources. Increases in fraud and abuse penalties may also adversely affect participants in the health care sector, including
us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Various
legislators have announced that they intend to examine further proposals to reform certain aspects of the U.S. healthcare system. Healthcare
providers may react to these proposals, and the uncertainty surrounding such proposals, by curtailing or deferring investments, including
those for our systems and related services. Cost-containment measures instituted by healthcare providers as a result of regulatory reform
or otherwise could result in a reduction of the allocation of capital funds. Such a reduction could have an adverse effect on our ability
to sell our systems and related services. On the other hand, changes in the regulatory environment have increased and may continue to
increase the needs of healthcare organizations for cost-effective data management and thereby enhance the overall market for healthcare
management information systems. We cannot predict what effect, if any, such proposals or healthcare reforms might have on our business,
financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have taken steps to modify our products, services and internal practices as necessary to facilitate our compliance with applicable regulations,
but there can be no assurance that we will be able to do so in a timely or complete manner. Achieving compliance with these regulations
could be costly and distract management&#8217;s attention and divert other company resources, and any noncompliance by us could result
in civil and criminal penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Developments
of additional federal and state regulations and policies have the potential to negatively affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
software is anticipated to be considered a medical device by the U.S. Food and Drug Administration (&#8220;FDA&#8221;) and therefore
subject to regulation by the FDA as a medical device. Such regulation requires the registration of the applicable manufacturing facility
and software and hardware products, application of detailed record-keeping and manufacturing standards, and FDA approval or clearance
prior to marketing. An approval or clearance requirement could create delays in marketing, and the FDA could require supplemental filings
or object to certain of these applications, the result of which could adversely affect our business, financial condition and results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Compliance
with changing regulation of corporate governance and public disclosure will result in significant additional expenses.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changing
laws, regulations, and standards relating to corporate governance and public disclosure for public companies, including the Sarbanes-Oxley
Act of 2002 and various rules and regulations adopted by the Securities and Exchange Commission (the &#8220;SEC&#8221;), are creating
uncertainty for public companies. Our Company&#8217;s management will need to invest significant time and financial resources to comply
with both existing and evolving requirements for public companies, which will lead, among other things, to significantly increased general
and administrative expenses and a certain diversion of management time and attention from revenue generating activities to compliance
activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be subject to false or fraudulent claim laws.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are numerous federal and state laws that forbid submission of false information or the failure to disclose information in connection
with submission and payment of physician claims for reimbursement. Any failure of our services to comply with these laws and regulations
could result in substantial liability including, but not limited to, criminal liability, could adversely affect demand for our services
and could force us to expend significant capital, research and development and other resources to address the failure. Errors by us or
our systems with respect to entry, formatting, preparation or transmission of claim information may be determined or alleged to be in
violation of these laws and regulations. Determination by a court or regulatory agency that our services violate these laws could subject
us to civil or criminal penalties, invalidate all or portions of some of our client contracts, require us to change or terminate some
portions of our business, require us to refund portions of our services fees, cause us to be disqualified from serving clients doing
business with government payers and have an adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are subject to the Stark Law, which may result in significant penalties.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions
of the Omnibus Budget Reconciliation Act of 1993 (42 U.S.C. &#167; 1395nn) (the &#8220;Stark Law&#8221;) prohibit referrals by a physician
of &#8220;designated health services&#8221; which are payable, in whole or in part, by Medicare or Medicaid, to an entity in which the
physician or the physician&#8217;s immediate family member has an investment interest or other financial relationship, subject to several
exceptions. Unlike the Fraud and Abuse Law, the Stark Law is a strict liability statute. Proof of intent to violate the Stark Law is
not required. The Stark Law also prohibits billing for services rendered pursuant to a prohibited referral. Several states have enacted
laws similar to the Stark Law. These state laws may cover all (not just Medicare and Medicaid) patients. Many federal healthcare reform
proposals in the past few years have attempted to expand the Stark Law to cover all patients as well. As with the Fraud and Abuse Law,
we consider the Stark Law in planning our products, marketing and other activities, and believe that our operations are in compliance
with the Stark Law. If we violate the Stark Law, our financial results and operations could be adversely affected. Penalties for violations
include denial of payment for the services, significant civil monetary penalties, and exclusion from the Medicare and Medicaid programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are Required to Comply with Medical Device Reporting (MDR) and We Must Report Certain Malfunctions, Deaths and Serious Injuries Associated
with Our Medical Device Which Can Result In Voluntary Corrective Actions, Mandatory Recall or FDA Enforcement Actions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
applicable FDA MDR regulations, medical device manufacturers are required to submit information to the FDA when they receive a report
or become aware that a device has or may have caused or contributed to a death or serious injury or has or may have a malfunction that
would likely cause or contribute to death or serious injury if the malfunction were to recur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
manufacturers placing medical devices on the market in the European Economic Area and the United States are legally bound to report any
serious or potentially serious incidents involving devices they produce or sell to the regulatory agency, or Competent Authority, in
whose jurisdiction the incident occurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
our products fail to comply with evolving government and industry standards and regulations, we may have difficulty selling our products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may be subject to additional federal and state statutes and regulations in connection with offering services and products via the Internet.
On an increasingly frequent basis, federal and state legislators are proposing laws and regulations that apply to Internet commerce and
communications. Areas being affected by these regulations include user privacy, pricing, content, taxation, copyright protection, distribution,
and quality of products and services. To the extent that our products and services are subject to these laws and regulations, the sale
of our products and services could be harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
related to our Common Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>There
is not now, and there may never be, an active market for our common stock.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
common stock is listed on the OTCQB level of the OTC Market under the symbol &#8220;USAQ,&#8221; but there is no active trading market
for our common stock. There can be no assurance that an active trading market for our securities will develop, or that if one develops,
that it will be sustained. The trading market for securities of companies listed on the OTC Market is substantially less liquid than
the average trading market for companies listed on a national securities exchange. In addition, our ability to raise capital will be
adversely affected by a listing on the OTC Market, as compared to a listing on a national securities exchange.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
stock price is likely to be highly volatile because of several factors, including a limited public float.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market price of our common stock has been volatile and is likely to be highly volatile in the future. You may not be able to resell shares
of our common stock following periods of volatility because of the market&#8217;s adverse reaction to volatility.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Factors
that could cause such volatility include, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual
    or anticipated fluctuations in our operating results;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    limited number of securities analysts covering us and distributing research and recommendations about us;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    low public float for our common stock;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    low trading volume of our common stock;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements
    concerning our business or those of our competitors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual
    or perceived limitations on our ability to raise capital when we require it, and to raise such capital on favorable terms;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">conditions
    or trends in our industry;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">litigation;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in market valuations of similar companies;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">future
    sales of common stock;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    perception that a significant number of shares of our common stock may be sold upon conversion of outstanding notes or the exercise
    of outstanding warrants if the price of our common stock increases;</span></p></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">departure
    of key personnel or failure to hire key personnel; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general
    market conditions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of these factors could have a significant and adverse impact on the market price of our common stock. In addition, the stock market in
general has at times experienced extreme volatility and rapid decline that has often been unrelated or disproportionate to the operating
performance of particular companies. These broad market fluctuations may adversely affect the trading price of our common stock and/or
warrants, regardless of our actual operating performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
common stock is subject to the &#8220;Penny Stock&#8221; Rules of the SEC, which makes transactions in our stock cumbersome and may reduce
the value of an investment in our stock</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
SEC has adopted Rule 15g-9 which establishes the definition of a &#8220;penny stock,&#8221; for the purposes relevant to us, as any equity
security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain
exceptions. For any transaction involving a penny stock, unless exempt, the rules require: (a) that a broker or dealer approve a person&#8217;s
account for transactions in penny stocks; and (b) the broker or dealer receive from the investor a written agreement to the transaction,
setting forth the identity and quantity of the penny stock to be purchased.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to approve a person&#8217;s account for transactions in penny stocks, the broker or dealer must: (a) obtain financial information
and investment experience and objectives of the person; and (b) make a reasonable determination that the transactions in penny stocks
are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating
the risks of transactions in penny stocks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Commission relating
to the penny stock market, which, in highlight form: (a) sets forth the basis on which the broker or dealer made the suitability determination;
and (b) that the broker or dealer received a signed, written agreement from the investor prior to the transaction. Generally, brokers
may be less willing to execute transactions in securities subject to the &#8220;penny stock&#8221; rules. This may make it more difficult
for investors to dispose of our common shares and cause a decline in the market value of our stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure
also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions
payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies
available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent
price information for the penny stock held in the account and information on the limited market in penny stocks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Shares
eligible for future sale may adversely affect the market.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Shares of common stock being offered by this Prospectus, other than any of such shares which are acquired by our &#8220;affiliates,&#8221;
as defined in Rule 144, will be freely tradable without restriction or registration under the Securities Act. In addition, from time
to time, certain of our stockholders may be eligible to sell all or some of their shares of common stock by means of ordinary brokerage
transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations. In general,
pursuant to Rule 144, non-affiliate stockholders may sell freely after six months, subject only to the current public information requirement.
Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public information,
and notice requirements. Given the limited trading of our common stock, resale of even a small number of shares of our common stock pursuant
to Rule 144 or an effective registration statement, including the shares offered by this Prospectus, may adversely affect the market
price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
sole director and officer controls a majority of the votes which may be cast at a meeting of our stockholders.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the common stock owned by our sole director and officer, he owns shares of our Series A Preferred Stock which have the right
to vote on all issues presented to our common stockholders. Taking into account the votes he is eligible to cast by virtue of the number
of shares of our common stock and Series A Preferred Stock held by our sole officer and director, he controls a majority of the votes
which may be cast at a meeting of our stockholders, and therefore controls our operations and will have the ability to control all matters
submitted to stockholders for approval. This stockholder thus has complete control over our management and affairs. Accordingly, his
ownership may have the effect of impeding a merger, consolidation, takeover or other business consolidation, or discouraging a potential
acquirer from making a tender offer for our common stock, which may further affect its liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Under
our Certificate of Incorporation, our director has the authority, without stockholder approval, to issue preferred stock with terms that
may not be beneficial to common stockholders and with the ability to adversely affect stockholder voting power and perpetuate the board&#8217;s
control over our company</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
director may authorize the issuance of preferred stock in one or more series with such limitations and restrictions as it may determine,
in its sole discretion, with no further authorization by security holders required for the issuance of such shares. The Board may determine
the specific terms of the preferred stock, including: designations; preferences; conversions rights; cumulative, relative; participating;
and optional or other rights, including: voting rights; qualifications; limitations; or restrictions of the preferred stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
issuance of preferred stock may adversely affect the voting power and other rights of the holders of common stock. Preferred stock may
be issued quickly with terms calculated to discourage, make more difficult, delay or prevent a change in control of our company or make
removal of management more difficult. As a result, the Board of Directors&#8217; ability to issue preferred stock may discourage the
potential hostile acquirer, possibly resulting in beneficial negotiations. Negotiating with an unfriendly acquirer may result in terms
more favorable to us and our stockholders. Conversely, the issuance of preferred stock may adversely affect the market price of, and
the voting and other rights of the holders of the common stock. We presently have no plans to issue any preferred stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
incur significant costs as a result of operating as a public company and our management will have to devote substantial time to public
company compliance obligations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Sarbanes-Oxley Act of 2002, as well as rules subsequently implemented by the SEC and the national stock exchanges, have imposed various
requirements on public companies, including requiring changes in corporate governance practices. Our management and other personnel will
need to devote a substantial amount of time to these compliance requirements and any new requirements that the Dodd-Frank Wall Street
Reform and Consumer Protection Act of 2010 may impose on public companies. Moreover, these rules and regulations, along with compliance
with accounting principles and regulatory interpretations of such principles, have increased and will continue to increase our legal,
accounting and financial compliance costs and have made and will continue to make some activities more time- consuming and costly. For
example, we expect these rules and regulations to make it more difficult and more expensive for us to obtain director and officer liability
insurance, and we may be required to accept reduced policy limits and coverage or incur substantial costs to maintain the same or similar
coverage. These rules and regulations could also make it more difficult for us to attract and retain qualified persons to serve on our
board of directors or our board committees, or as executive officers. We will evaluate the need to hire additional accounting and financial
staff with appropriate public company experience and technical accounting and financial knowledge. We estimate the additional costs to
be incurred as a result of being a public company to be in excess of $150,000 annually.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
internal controls are necessary for us to provide reliable financial reports and to effectively prevent fraud. Management has assessed
the effectiveness of our internal control over financial reporting as of June 30, 2022. Based on our assessment, we have concluded
that our internal control over financial reporting were not effective as of June 30, 2022, due to lack of an oversight committee
and lack of segregation of duties. Management will consider the need to add personnel and implement improved review procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
system of internal control over financial reporting is not effective and we need to take remedial measures to improve our internal control
over financial reporting. Remedial measures will likely require hiring additional personnel. We cannot assure that the measures we will
take to remediate areas in need of improvement will be successful or that we will implement and maintain adequate controls over our financial
processes and reporting in the future. If we are unable to maintain appropriate internal financial reporting controls and procedures,
it could cause us to fail to meet our reporting obligations, result in the restatement of our financial statements, harm our operating
results, subject us to regulatory scrutiny and sanction, cause investors to lose confidence in our reported financial information and
have a negative effect on the market price for shares of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Because
we do not intend to pay any cash dividends on our common stock, our stockholders will not be able to receive a return on their shares
unless they sell them</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not declared or paid any cash dividends on our common stock nor do we anticipate paying any in the foreseeable future. Furthermore,
we expect to retain any future earnings to finance our operations and expansion. The payment of cash dividends in the future will be
at the discretion of our Board of Directors and will depend upon our earnings levels, capital requirements, any restrictive loan covenants
and other factors the Board considers relevant. Unless we pay dividends, our stockholders will not be able to receive a return on their
shares unless they sell them. We cannot assure you that you will be able to sell shares when you desire to do so.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are a &#8220;Smaller Reporting Company&#8221; with reduced disclosure requirements which may make our common stock less attractive to
investors</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a &#8220;smaller reporting company.&#8221; As a &#8220;smaller reporting company,&#8221; the disclosure we are required to provide
in our SEC filings are less than it would be if we were not a &#8220;smaller reporting company.&#8221; Specifically, &#8220;smaller reporting
companies&#8221; are able to provide simplified executive compensation disclosures in their filings; are exempt from the provisions of
Section 404(b) of the Sarbanes-Oxley Act of 2002 requiring that independent registered public accounting firms provide an attestation
report on the effectiveness of internal control over financial reporting and have certain other decreased disclosure obligations in their
SEC filings, including, among other things, being permitted to provide two years of audited financial statements in annual reports rather
than three years. Decreased disclosures in our SEC filings due to our status as a &#8220;smaller reporting company&#8221; may make it
harder for investors to analyze the Company&#8217;s results of operations and financial prospects which may make our common stock less
attractive, which may result in a less active trading market, higher volatility and a lower price for our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are an &#8220;emerging growth company&#8221; and our election to comply with the reduced disclosure requirements as a public company
may make our common stock less attractive to investors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
so long as we remain an &#8220;emerging growth company,&#8221; as defined in the JOBS Act, we may take advantage of certain exemptions
from various requirements applicable to public companies that are not &#8220;emerging growth companies,&#8221; including not being required
to comply with the independent auditor attestation requirements of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive
compensation in our periodic reports and proxy statements, being required to provide fewer years of audited financial statements and
exemptions from the requirements of holding a non-binding advisory vote on executive compensation and stockholder approval of any golden
parachute payments not previously approved. We would cease to be an &#8220;emerging growth company&#8221; upon the earliest to occur
of: (i) the last day of the fiscal year in which we have more than $1.07 billion in annual revenue; (ii) the date we qualify as a large
accelerated filer, with at least $700 million of equity securities held by non-affiliates; (iii) the date on which we have, in any three-year
period, issued more than $1.0 billion in non-convertible debt securities; and (iv) the last day of the fiscal year ending five years
after our initial public offering of our stock. We may choose to take advantage of some but not all of these reduced reporting burdens.
Accordingly, the information contained in our periodic reports may be different than the information provided by other public companies.
The JOBS Act also provides that an &#8220;emerging growth company&#8221; can take advantage of an extended transition period for complying
with new or revised accounting standards. We have elected to take advantage of this extended transition period under the JOBS Act. As
a result, our operating results and financial statements may not be comparable to the operating results and financial statements of other
companies who have adopted the new or revised accounting standards. It is possible that some investors will find our common stock less
attractive as a result, which may result in a less active trading market for our common stock and higher volatility in our stock price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Limitations
on director and officer liability and indemnification of our officers and directors by our articles of incorporation, as amended, and
by-laws it may discourage stockholders from bringing suit against an officer or director.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles of incorporation, as amended, and bylaws provide, with certain exceptions as permitted by Nevada law, that a director or officer
shall not be personally liable to us or our stockholders for breach of fiduciary duty as a director or officer, unless the director or
officer committed both a breach of fiduciary duty and such breach was accompanied by intentional misconduct, fraud or knowing violation
of law. These provisions may discourage stockholders from bringing suit against a director or officer for breach of fiduciary duty and
may reduce the likelihood of derivative litigation brought by stockholders on behalf of us against a director or officer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are responsible for the indemnification of our officers and directors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should
our officers and/or directors require us to contribute to their defense in an action brought against them in their capacity as such,
we may be required to spend significant amounts of our capital. Our articles of incorporation, as amended, and bylaws also provide for
the indemnification of our directors, officers, employees, and agents, under certain circumstances, against attorney&#8217;s fees and
other expenses incurred by them in any litigation to which they become a party arising from their association with or activities on behalf
of us. In addition, we have entered into an indemnification agreement with our Chief Executive Officer. This indemnification policy could
result in substantial expenditures, which we may be unable to recoup. If these expenditures are significant or involve issues which result
in significant liability for our key personnel, we may be unable to continue operating as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="m_004"></span>DESCRIPTION
OF BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Prospectus contains &#8220;forward-looking statements&#8221;. All statements other than statements of historical fact are &#8220;forward-looking
statements&#8221; for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue
or other financial items; any statements of the plans, strategies and objections of management for future operations; any statements
concerning proposed new services or developments; any statements regarding future economic conditions or performance; any statements
of belief; and any statements of assumptions underlying any of the foregoing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forward-looking
statements may include the words &#8220;may,&#8221; &#8220;could,&#8221; &#8220;estimate,&#8221; &#8220;intend,&#8221; &#8220;continue,&#8221;
&#8220;believe,&#8221; &#8220;expect&#8221; or &#8220;anticipate&#8221; or other similar words. These forward-looking statements present
our estimates and assumptions only as of the date of this report. Accordingly, readers are cautioned not to place undue reliance on forward-looking
statements, which speak only as of the dates on which they are made.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Throughout
this Prospectus references to &#8220;we&#8221;, &#8220;our&#8221;, &#8220;us&#8221;, &#8220;QHSLab&#8221;, &#8220;Medical Practice Income&#8221;,
&#8220;MPI&#8221;, &#8220;the Company&#8221;, &#8220;the Registrant&#8221; and similar terms refer to QHSLab, Inc. and its wholly owned
subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Company
Background and Overview</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a medical device technology and software as a service (SaaS) company focused on enabling primary care physicians (PCP&#8217;s) to
increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide preventive
care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose and treat
patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice revenue.
As part of our mission, we are providing PCP&#8217;s with the software, training and devices necessary to allow them to treat their patients
using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our digital healthcare
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2020, we began shipping Allergi<i>End</i>&#174; diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. The Company&#8217;s revenue generated from sales of Allergi<i>End</i>&#174; products was $1,414,421 for the year ending December
31, 2021, and $706,146 for the six months ended June 30, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2021, we acquired the method patent, trademark and website associated with Allergi<i>End</i>&#174;&#8217;s diagnostic and allergen
immunotherapy product portfolio. The acquisition of the Allergi<i>End</i>&#174; assets provides us the opportunity to more fully integrate
and leverage our product portfolio across our marketing platform, customer relationships and cost structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the success of PCPs using our Quality Health Score Lab Expert System (&#8220;QHSLab&#8221;) digital healthcare platform combined with
the acquired Allergi<i>End</i>&#174; product line, we intend to increase our revenues by charging physicians a monthly subscription fee
for the use of QHSLab and soliciting additional PCPs to increase their revenues by using our proven revenue generating QHSLab and Allergi<i>End</i>&#174;
line of products. We also plan to introduce additional point of care diagnostics and treatments, and digital medicine programs that PCPs
can use and prescribe in their practices. In all cases, PCPs will be paid under existing government and private insurance programs, based
upon analyses conducted utilizing QHSLab and treatments provided as a result of such analyses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Industry</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
healthcare industry has yet to experience the improvements in outcomes, access, and cost-effectiveness that have transformed many other
industries through the use of digital technologies. In an effort to address a worsening pandemic of chronic diseases associated with
aging populations, technology companies are now contributing innovative solutions that enhance chronic and preventive care management
through the structured capture, storage and analysis of large quantities of patient data, and remote monitoring digital applications
to reduce the burden of care on healthcare systems.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital
medicine products utilizing sophisticated hardware and software to capture, store, analyze and access patient data, can be used independently
or in concert with pharmaceuticals, biologics, devices, or other products to optimize patient care and health outcomes. A key component
of digital medicine is the analysis of raw patient data, including physiological and environmental signals or responses to digital health
risk assessments to provide the physician with result-oriented output to support clinical decision making and better coordinate patient
care and treatment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital
Therapeutics, that is, the use of digital medicine products to assess a patient&#8217;s state of health and monitor progress in response
to recommended lifestyle changes, medication adherence and treatment regimens, is considered a treatment in its own right, and may be
reimbursable depending upon a patient&#8217;s health condition and diagnosis, giving health-care providers an economic incentive to engage
in digital healthcare. We intend to add features to our QHSLab which allow PCPs to engage in digital medicine for which they will be
reimbursed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Our
Operating Model</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
mission is to enhance the quality of life of individuals and populations through physician-directed digital medicine and innovative,
artificial intelligence (AI) enhanced preventive health technologies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Value
    Based.</b> The Company provides the tools that enhance health care for patients while lowering costs to insurance providers and corporate
    America and allowing physicians to increase their practice revenues.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patient
    Centered.</b> Our products streamline the relationship between physicians and their patients, providing a high quality experience
    for patients, and increasing the value provided to them during care.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Time
    Saving.</b> Physicians can maximize face-to-face office visits and non-face-to-face patient education while generating additional
    revenue through reimbursable preventative services.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Prevention
    Focused.</b> Our products are designed to promote prevention, early detection, management, and reversal of chronic diseases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>QHSLab
Expert System</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have developed and are constantly upgrading our high-level, fully automated cloud-based SaaS system named the QHSLab which provides physicians
and healthcare organizations with the ability to capture and store patient information electronically in a secure database. The patients&#8217;
data is analyzed by specific and proprietary algorithms, assisting the physician in making a diagnosis and prescribing a course of treatment
and appropriate care coordination. During 2021, 163 medical practices utilized the QHSLab platform. We provided physicians at these practices
with the analytical tools necessary to diagnose and treat allergies and asthma which allowed them to increase revenues by expanding the
breadth of their practices. Our focus for the immediate future, is to increase the number of physicians utilizing the QHSLab platform,
to charge users a monthly fee, to expand the number of diagnostic algorithms and health risk assessments incorporated into QHSLab and
to add features which allow PCPs to engage in reimbursable forms of digital medicine, thereby enabling general practice physicians to
increase their revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
QHSLab Expert System is capable of handling large quantities of data, without compromising security, accuracy or precision. We can set
parameters to accommodate prospective client physician and healthcare organization policy and will deal easily with significant increases
in user workload. Our cloud-based software and IT system scales to allow a virtually unlimited number of user sessions to be activated.
By utilizing a set, well-known path built into our third-party &#8216;robust&#8217; cloud server infrastructure our QHSLab is not only
capable of scaling to a large number of users, but is also built on a globally-scalable architecture, allowing us to deliver high availability
to users in just about any geographic region.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
importance of identifying particular health risks and the indicators of the risks to be identified vary between different healthcare
settings and sectors. Some require psychological data while others require a detailed medical history and list of medications. The data
collected and analyzed by our QHSLab and the feedback provided to a physician can be tailored to provide the physician with an individualized
assessment tailored to his practice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One
example of how QHSLab can be programmed to provide a physician with specific information leading to a prescribed course of treatment
is the use of QHSLab plus our Allergi<i>End</i>&#174; allergy testing and treatment system. During 2021, 163 practices provided 11,235
patients with allergy diagnostic tests generating approximately $3.8 million dollars in new reimbursements for these practices. Additionally,
physicians at these practices provided allergen immunotherapy treatments to 1,019 patients generating approximately $1.2 million in new
reimbursements for our customers. Traditionally, general practice physicians would have elected not to treat these conditions or referred
the patients to an allergy specialist. It is estimated that practices utilizing Allergi<i>End</i>&#174; and QHSLab enjoyed an additional
5-10% income for their practices with the addition of the Company&#8217;s products and treatments. It is noted that not all of these
163 practices commenced utilizing the Company&#8217;s products at the beginning of 2021, so in many cases, on a rolling 12 month basis,
the Company&#8217;s products and services may in fact be supporting many of these practices to achieve new income levels well above 10%
compared to not using the Company&#8217;s platform, products and services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advantages
of the QHSLab Expert System</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">QHSLab
has the potential to play the same role in behavioral medicine and lifestyle interventions that pharmacological interventions play in
biological medicine. It will help physicians and healthcare organizations overcome barriers preventing adoption of behavioral and therapeutic
change programs for health promotion and disease prevention through easy to use applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
purposeful design, the QHSLab Expert System:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conducts
    a comprehensive assessment of patient behaviors, lifestyle and disease risk;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Integrates
    into existing physician and healthcare interventions;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collects
    and compiles relevant, empirical data;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Utilizes
    this information for decision making (both artificial and naturalistic); </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    for individual differences yet is appropriate for whole populations;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provides
    guidelines for consistent decisions;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Demonstrates
    flexibility by allowing new variables to be added;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Requires
    relatively low-skilled IT involvement in assessment or patient program development; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maximizes
    revenue by providing less costly &#8216;digital&#8217; alternatives to face-to-face interactions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
interventions are ideal for population-based approaches. We provide an efficient means of screening. Upon development, our interactive
AI based programs will branch into in-depth assessment when a problem area is identified. QHSLab will include a large array of interventions
that can be matched to individual user requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">QHSLab
will be expanded to incorporate a wide variety of different digital healthcare intervention programs including allergies and asthma,
mental health, musculoskeletal health and pain, hypertension, metabolic syndrome, sleep disorders, dietary assessments, weight loss and
much more. Our AI driven approaches will range from patient treatment seeking interventions and motivational materials for participants
in early stages of behavioral change to more detailed advice and support for participants in later stages of behavioral change. As a
participant progresses (or regresses), different intervention materials will be available.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
system will provide an automated recording device so that minimal amounts of progress can be detected and reinforced. Gathering data
through automation provides an extensive empirical data base that can be used to both serve the participant and provide an evaluation
of the effectiveness of the system. Since health risk prevention can be very expensive in terms of the resources required to provide
services to all participants, QHSLab represents a far less costly alternative.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
article published December 28, 2021, in the Journal of the American Medical Association (JAMA) titled &#8216;Assessment of an Interactive
Digital Health&#8211;Based Self-management Program to Reduce Hospitalizations Among Patients With Multiple Chronic Diseases&#8217; reported
on the success achieved by physicians utilizing a research system similar to QHSLab. The randomized clinical trial found that &#8220;among
participants who received the internet chronic disease management intervention, fewer were admitted to the hospital&#8221; and &#8220;digital
health interventions supporting patient self-management and self-monitoring has the potential to augment primary care among patients
with multiple chronic diseases and co-morbidities.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Physicians
are seeking preventive and chronic care management tools for their medical decision making and patient care, including non-face to face
interventions and easy to incorporate workflow digital screenings. Today, independent physicians and their practices desire digital health
relationships that meet all their needs and those of their patients, instead of having to incorporate multiple limited services from
numerous digital health companies. Physicians don&#8217;t have time to pick and choose among different digital health systems. QHSLab
solves this problem especially for the independent primary care provider.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allergi<i>End</i>&#174;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
first point of contact for most allergy patients is their primary care doctor or pediatrician. There are approximately 60 million Americans
affected by allergic disorders, yet there are fewer than 3,000 practicing Board Certified Allergists and approximately 2,400 Board Certified
Otolaryngologists specializing in allergy or approximately 1 specialist for every 11,000 allergy sufferers. It is estimated that the
number of full-time equivalent (FTE) allergists/immunologists will decline about 7 percent in coming years. Meanwhile, demand for the
services these physicians provide is projected to increase by 35 percent over the foreseeable future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Only
a limited number of primary care physicians have sufficient training to diagnose and treat allergy-suffering patients in their offices.
The primary care provider is managing many forms of chronic diseases today that in the past were in the specialist domain, while allergies
have remained the exception. We believe there is a need to equip primary care physicians, physician assistants, nurse practitioners,
and nurses with the ability to diagnose and treat allergy sufferers and that this need provides a strong economic opportunity for the
Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Allergi<i>End</i>&#174; system empowers allergist primary care providers with means to test patients for a broad spectrum of allergens
within the confines of their office, thereby enabling the physician to identify the specific cause of the patient&#8217;s allergies which
can lead to targeted allergen immunotherapy treatment as opposed to merely masking symptoms with various anti-histamines. The product
line consists primarily of a disposable, one-time use set of FDA cleared and patented skin test applicators and a unique patented test
tray for use with the test applicators.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of our service, we provide physicians and their staff with the know-how and training in allergy screening via the QHSLab digital
medicine platform, skin test confirmation of the particular allergen causing the allergy symptoms and targeted allergen immunotherapy
necessary to enable the physician to desensitize positive allergic patients, thereby treating the cause of the allergies, not merely
the symptoms. Allergi<i>End</i>&#174; allergen immunotherapies are pharmacy compounded preparations provided by a contract pharmacy in
response to prescriptions given by the treating physicians that slowly expose the patient to small doses of the allergen culprit, either
via subcutaneous injections in the doctor&#8217;s office or through convenient at home sublingual (under the tongue) oral drops. This
approach is similar, if not identical, to that used by allergists the world over for many years. This builds the body&#8217;s immune
system to the allergens, thereby overcoming the patient&#8217;s excessive reaction to allergens that were previously causing allergy
symptoms. Allergen Immunotherapy practiced safety is the only known method of treatment that leads to prolonged tolerance to the allergens
causing the patient&#8217;s allergic chronic disease. In addition to enhancing the level of care doctors can provide their patients;
the screening, testing and allergen immunotherapy are reimbursable under established CPT codes enhancing the physician&#8217;s practice
and, in many instances, also providing a new cash pay alternative for physicians and their patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Q-Scale
Psychological Emotional Wellbeing </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>It
has been suggested that nearly 75% of all medical office visits (to all types of healthcare providers) are related to stress, anxiety
and depression.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Q&#8221;
    stands for Quality of Life, and the Q-Scale measures a patient&#8217;s responses (or early &#8220;warning&#8221; signs) to questions
    regarding their sleep, stress, anxiety, worry, pain, and overall life satisfaction. Patients with high mental health risks are flagged
    for further screening during the same assessment.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Q-Scale is a digital health 10-item questionnaire designed to measure psycho-emotional factors in patients at risk of mental health issues.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Five
    categorical ratings are available for response to each item, ranging from &#8220;none of the time&#8221; to &#8220;all of the time.&#8221;
    If responses to the Q-Scale indicate potential mental health troubles, patients are directed to the Kessler 6 questions within the
    assessment to identify their risk of anxiety and depression for further clinical evaluation. Responses then categorize the patient
    as &#8220;at-risk&#8221; for mental health issues, including depression. Then the treating physician will be informed through a simple-to-read
    report of the need for more focused evaluation during their encounter with the patient.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>This
assessment provides immediate feedback to patients while allowing for substantial reimbursements for physicians.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patients
    are provided with a comprehensive, yet easy to interpret report based on their responses, providing supportive self-management strategies
    to improve their coping skills and wellbeing. The Q-Scale aligns with CPT code 96136, which is used when tests are administered by
    a physician or other qualified healthcare professional. It is defined as &#8220;psychological or neuropsychological test administration
    / scoring by a physician or other qualified healthcare professional, two or more tests, any method.&#8221;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
our physician customers, the product is time-saving, maximizing face-to-face office visits while generating additional revenue through
reimbursement codes accepted by commercial payors, Medicare and Medicaid. From a patient perspective, Q-Scale promotes early detection
and treatment of conditions potentially related to stress, anxiety, or depression, and increases the value provided to patients during
their care.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Industry
trends also reinforce the growing need for new and time-sensitive approaches for the treatment of mental health-related issues. According
to the Centers for Disease Control and Prevention, one in five Americans will experience a mental illness in a given year. Also, one
in 25 Americans will be impacted by a severe mental illness, such as schizophrenia, bipolar disorder, or major depression. In addition,
a recent study published by KFF, a non-profit organization focused on health-care issues, indicated that the COVID-19 pandemic and resulting
economic recession have negatively affected many people&#8217;s mental health with up to 40% of people reporting anxiety and depressive-related
symptoms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key
aspects of the Q-Scale product include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Utilizes QHSLab&#8217;s cloud-based software and technology system that scales to allow a virtually unlimited number of user sessions
to be activated and integrates into existing physician and healthcare interventions while collecting and compiling relevant, empirical
data.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Measures a patient&#8217;s responses, identifying early &#8220;warning&#8221; signs using questions regarding their sleep, stress, anxiety,
worry, pain and overall life satisfaction. Patients determined to have high mental health risks are identified for further screening
during the same assessment. Items in the Q-Scale have been deliberately written to emphasize normal psychological functioning in generally
healthy patients, therefore it is a total population screening tool.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
If responses to the Q-Scale indicate potential mental health issues, patients are directed to the Kessler 6, a global measure of distress
drawing from depressive and anxiety related symptomology. The treating physician is then alerted to the need for more focused evaluation
during their encounter with the patient.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Patients receive a post-assessment digital &#8216;feedback&#8217; report and self-management strategies useful in addressing any items
identified during the assessment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Executing
on our Growth Strategy </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Growing
    Recuring Revenue Base </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 73%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing
    the number of medical practitioners utilizing our point-of-care and digital medicine services, growing our revenue per client metric.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future
    distribution channels include Management Service Organization (MSO) Independent Physician Associations (IPA&#8217;s), and complementary
    digital health networks.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expanding
    Product Portfolio </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
    point-of-care diagnostic, digital medicine, and treatments that PCPs can use, prescribe, and be reimbursed for under existing government
    and private insurance programs.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Increasing
    Industry Visibility </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing
    the number of company/university-sponsored medical conferences partnering with the University of Miami to introduce and educate members
    of the medical community about the technology and revenue opportunities available.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Competition</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market for future point of care and software as a service solutions is highly competitive and characterized by rapid change. The success
of our solutions will be contingent upon our ability to provide superior solutions and a strong value proposition for all potential customers
and their patients. Many existing competitors are well-established and enjoy greater resources or other strategic advantages. It is likely
that there will be new entrants into our market, some of which may become significant competitors. With the introduction of new technologies
and market entrants, we expect the competitive environment to be and remain intense. We currently face competition from a range of companies,
including Teledoc Health, Virta Health Corp., Omada Health, Inc., Glooko, Inc., Hello Heart Inc., Lyra Health, Inc., Onduo LLC, Lark
Health, DarioHealth Corp and Noom, Inc., some of which market direct to the consumer, bypassing physicians.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
main competitors fall into the following categories:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
private and public companies that offer specific chronic disease products and services, such as solutions for allergies and asthma, diabetes,
hypertension, and certain addictions or behavioral health conditions;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
large enterprises focused on the healthcare industry, including initiatives and partnerships launched by companies which may offer or
develop products or services with features or benefits that overlap with our proposed future solutions; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
digital health device manufacturers that facilitate the collection of data but offer limited interpretation, feedback or guidance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Many
of our current competitors enjoy greater resources, recognition, deeper customer relationships, larger existing customer bases, and more
mature intellectual property portfolios than we do currently.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Intellectual
Property</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
certain of our current software applications and pioneering methods, as well as those developed in the future, will be eligible for patent
and trademark protection, we believe that the costs of maintaining and enforcing such intellectual property rights may not afford us
a competitive advantage and for the immediate future we intend to rely primarily on maintaining the secrecy of our proprietary information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Regulations
and Healthcare Reform</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
healthcare industry is heavily regulated and closely scrutinized by federal, state and local governments. Comprehensive statutes and
regulations govern the manner in which we and the PCPs which use our products provide and bill for services and collect reimbursement
from governmental programs and private payors, our contractual relationships with vendors and clients, our marketing activities and other
aspects of our operations. Of particular importance are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal physician self-referral law, commonly referred to as the Stark Law;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal Anti-Kickback Act;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    criminal healthcare fraud provisions of HIPAA;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    federal False Claims Act;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reassignment
    of payment rules that prohibit certain types of billing and collection by companies which do business with PCPs;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">similar
    state law provisions pertaining to anti-kickback, self-referral and false claims issues;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">state
    laws that prohibit general business corporations, such as us, from practicing medicine; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">laws
    that regulate debt collection practices as applied to our debt collection practices;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, it is possible that some of our
business activities could be subject to challenge under one or more of such laws. Dealing with investigations can be time- and resource-consuming
and can divert management&#8217;s attention from our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
FDA issued a Finalized Guidance on medical mobile applications (&#8220;Apps&#8221;). The FDA determined that certain Apps may meet the
definition of a medical device because they provide the user with certain biologic information. The Guidance contains an appendix that
provides examples of mobile apps that may meet the definition of medical device but for which the FDA intends to exercise enforcement
discretion. These mobile apps may be intended for use in the diagnosis of disease or other conditions, or in the cure, mitigation, treatment,
or prevention of disease. Even though these mobile apps may meet the definition of medical device, the FDA intends to exercise enforcement
discretion for these mobile apps because they pose lower risk to the public. Based on our understanding of the Guidance, although there
can be no guarantee, we believe our QHSLab services will eventually be subject to regulatory requirements because such services seem
to fall within the statutory examples of medical devices with respect to which the FDA intends to monitor compliance with applicable
regulations. Although many of the APPs described in the Guidance have been in use for an extended period of time, the impact they have
had on the need for patient visits to a physician and thus, on the use of our products, has not been determined.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employees</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 26, 2022, we had five employees devoting full-time services to the Company, all of whom were engaged in direct sales.
In addition, we engage independent entities and consultants that provide programming services, Quality Management System development
and Medical Consulting &amp; Advisory services. We believe that our relationships with our employees and consultants are good.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_001"></span>USE
OF PROCEEDS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
shares of our common stock offered by this prospectus are being registered solely for the account of the Selling Stockholders. We will
not receive any of the proceeds from the sale of these shares. However, we may receive proceeds upon the exercise of the Warrants if
exercised for cash. See &#8220;Plan of Distribution&#8221; elsewhere in this prospectus for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_002"></span>MARKET
FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Market
Information</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
common stock is subject to quotation on the OTCQB Venture Market under the symbol USAQ. The following table shows the high and low trading
prices for our common stock during the fiscal years 2021 and 2020, and the first six months of 2022, as reported by the OTC Market. These
prices reflect inter-dealer quotations without adjustments for retail markup, markdown or commission, and do not necessarily represent
actual transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Price Range</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">High</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Low</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic">Six Months Ended June 30, 2022:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 68%; text-align: left">First Quarter</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">0.75</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">0.30</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="padding-left: 10pt; text-align: left">Second Quarter</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">$</td><td style="text-align: right">0.54</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.53</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.77</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Holders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 26, 2022, there were approximately 600 holders of record of our common stock. The number of record holders does not
include persons who held our Common Stock in nominee or &#8220;street name&#8221; accounts through brokers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dividend
Policy.</i> We have neither declared nor paid any cash dividends on either preferred or common stock. For the foreseeable future, we
intend to retain any earnings to finance the development and expansion of our business and do not anticipate paying any cash dividends
on our preferred or common stock. Any future determination to pay dividends will be at the discretion of the Board of Directors and will
be dependent upon then existing conditions, including its financial condition, results of operations, capital requirements, contractual
restrictions, business prospects, and other factors that the Board of Directors considers relevant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_003"></span>MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS AND OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
following discussion and analysis of our financial condition and result of operations contains forward-looking statements and involves
numerous risks and uncertainties, including, but not limited to, those described in the &#8220;Risk Factors&#8221; section of this Report.
Actual results may differ materially from those contained in any forward-looking statements. In some cases, you can identify forward-looking
statements by terminology such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221; &#8220;expect,&#8221; &#8220;plan,&#8221;
&#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;estimate,&#8221; &#8220;predict,&#8221; &#8220;potential&#8221; or &#8220;continue,&#8221;
the negative of such terms or other comparable terminology. These statements are only predictions. Although we believe that the expectations
reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.
Moreover, neither we, nor any other person, assume responsibility for the accuracy and completeness of the forward-looking statements.
We are under no obligation to update any of the forward-looking statements after the filing of this Report to conform such statements
to actual results or to changes in our expectations.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
following discussion and analysis of financial condition and results of operations relates to the operations and financial condition
reported in the financial statements of QHSLab, Inc. and its subsidiaries for the years ended December 31, 2021 and 2020, and for the
first six months of 2022, and should be read in conjunction with such financial statements and related notes included in this report.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a medical device technology and software-as-a-service (&#8220;SaaS&#8221;) company focused on enabling primary care physicians (&#8220;PCP&#8217;s&#8221;)
to increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide
preventive care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose
and treat patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice
revenue. As part of our mission, we are providing PCP&#8217;s with the software, training and devices necessary to allow them to treat
their patients using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our virtual
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2020, we began shipping Allergi<i>End</i>&#174; diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. Our PCPs generated approximately $2,500,000 in revenues utilizing our products during the first half of 2022, of which $1.9
million was the result of providing allergy diagnostic tests to patients and approximately $600 thousand was the result of providing
allergen immunotherapy treatments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2021, we acquired the method patent, trademark and website associated with Allergi<i>End</i>&#174;&#8217;s diagnostic and allergen
immunotherapy product portfolio from MedScience Research Group, Inc. The acquisition of the Allergi<i>End</i>&#174; assets provides us
the opportunity to more fully integrate and leverage the product portfolio across our marketing platform, customer relationships and
cost structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the success of PCPs using our QHSLab allergy diagnostics combined with the products acquired from MedScience, we have begun to charge
physicians a monthly subscription fee for the use of QHSLab and continue to solicit additional PCPs to increase their revenues by using
our proven revenue generating QHSLab and Allergi<i>End</i>&#174; line of products. We also plan to introduce additional point of care
diagnostics and treatments, and digital medicine programs that PCPs can use and prescribe in their practices. In all cases, PCPs will
be paid under existing government and private insurance programs, based upon analyses conducted utilizing QHSLab and treatments provided
as a result of such analyses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Recent
Market Conditions</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
March 2020, a global pandemic was declared by the World Health Organization related to the rapidly growing outbreak of a novel strain
of coronavirus (&#8220;COVID-19&#8221;). The pandemic has significantly impacted economic conditions in the United States and throughout
the world. The ultimate impact of the COVID-19 pandemic is highly uncertain and we do not yet know the full extent of potential impacts
on our business, finances or the global economy as a whole. However, these effects could have a material impact on our liquidity, capital
resources and operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COVID-19
has accelerated both the healthcare provider and patient acceptance of virtual care technologies. Many patients are now open to telemedicine,
which is excellent, but it&#8217;s not the complete solution, as it typically requires a physician&#8217;s direct involvement. Regulators
and insurance companies recognize what health care technologists have been saying for nearly 15 years, which is that most chronic conditions
are better managed with more frequent and short encounters often without a physician&#8217;s direct participation, rather than infrequent
visits. Health insurers are beginning to recognize that AI enabled digital medicine technologies such as those provided through QHSLab
can provide the necessary encounters to foster patient compliance in between visits to a physician.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to operate profitably is determined by our ability to generate revenues from the licensing of our QHSLab and the sale of diagnostic
related products and treatment protocols and the provision of services through our QHSLab. Currently, we are generating revenues from
the sale of Allergi<i>End</i>&#174; diagnostic related products and immunotherapy treatments. Our ability to generate a profit from these
sales is determined by our ability to increase the number of physicians using these products. We will continue to upgrade QHSLab in an
effort to increase the number of products sold based upon the services it can provide and for which we are able to charge a fee for its
use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
our revenues are largely determined by the volume of product delivered and the prices at which such products are sold, our costs are
determined by a number of factors. The principal factors impacting our costs are the cost of improvements to QHSLab, the costs of products
sold to PCPs, marketing expenses to recruit new PCPs and introduce new products and financing costs. As our business grows, these costs
should be spread over a wider base of PCPs leading to a reduction in costs per sale and, helping to increase our gross margin.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Results
of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Year
ended December 31, 2021 as compared to the year ended December 31, 2020</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Revenues</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fourth quarter of 2020 we began to sell the Allergi<i>End</i>&#174; Products, consisting of Allergi<i>End</i>&#174; Allergy Diagnostics
and Allergen Immunotherapy treatments, to physicians. For the year ended December 31, 2021, we generated revenues of $1,414,421 compared
to $124,532 of revenues in 2020. The revenue increase for the year ended December 31, 2021, reflects the fact that sales of our Allergi<i>End</i>&#174;
Products commenced in the fourth quarter of 2020 and increased through 2021. Revenues in 2021 were primarily driven by sales of Allergy
Diagnostic Kits of $854,930 and Immunotherapy Treatment services of $516,013 as we continued to expand the roll-out of our product lines
and customer base.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
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  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cost
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenues consists of the cost of the Allergi<i>End</i>&#174; test kit products and allergen immunotherapy pharmacy prepared treatment
sets, shipping costs to our customers as well as labor expenses directly related to product sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended December 31, 2021 and 2020, cost of revenues was $743,673 and $74,439, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Research
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research
and development expenses (&#8220;R&amp;D&#8221;) include expenses incurred in connection with the research and development of our QHSLab
medical device technology solution. R&amp;D costs are expensed as they are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, R&amp;D expenses totaled $90,874 which is a decrease of $7,416, or 7.5%, compared to $98,290 for the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
decrease in R&amp;D expenses for the year ended December 31, 2021, as compared to 2020, is primarily due to lower spending as we focused
on selling Allergi<i>End</i>&#174; Products and the acquisition of the Allergi<i>End</i>&#174; assets during 2021. We expect that our R&amp;D
expenses will increase as we invest in and expand our operations and further develop new products and services as part of the Company&#8217;s
growth strategy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Sales
and Marketing</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales
and marketing expenses consist primarily of costs associated with selling and marketing our products to PCP&#8217;s, principally ongoing
sales efforts to recruit new PCP&#8217;s and maintain our relationships with PCP&#8217;s already using our software and products. Beginning
in January 2021, these expenses included newly hired employees of the Company in addition to third-party consultants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, sales and marketing expenses totaled $592,068 compared to $95,141 for the year ended December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
expect our sales and marketing expenses to increase as we grow our customer base and launch additional products. However, sales and marketing
expenses as a percentage of revenue may decrease if we are successful in onboarding a sufficient number of PCP&#8217;s and maintaining
our relationships with these PCP&#8217;s once they begin to purchase our products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">General
and Administrative</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
and administrative expenses consist primarily of costs associated with operating a business including accounting, legal and management
consulting fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, general and administrative expenses totaled $454,008, an increase of $322,241, compared to $131,767
for the year ended December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increases in general and administrative expenses for the year ended December 31, 2021, as compared to 2020, were primarily due to increased
consulting fees for legal, investor relations and management services associated with the increase in our business activities. Additionally,
we incurred expenses associated with processing payments on the sales generating revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Other
Expense</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, interest expense increased by $215,506 to $246,490 from $30,984 for the year ended December 31, 2020.
The increase in interest expense was due to increases in the convertible note payable balances and newly incurred debt during 2021 and
the amortization of the related discounts as compared to December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Six
months ended June 30, 2022 as compared to the six months ended June 30, 2021</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Revenues</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fourth quarter of 2020 we began to sell Allergi<i>End</i>&#174; Products, consisting of Allergi<i>End</i>&#174; Allergy Diagnostics
and Allergen Immunotherapy treatments, to physicians. During the second quarter of 2022, we began to enter SaaS subscription agreements
to provide physicians with access to our proprietary internally-developed QHSLab platform software that provides <span style="background-color: white">clinical
decision support and patient monitoring which facilitate the diagnosis and treatments of allergies using our </span>Allergi<i>End</i>&#174;
Products. Subscriptions are generally invoiced at the beginning of each subscription period and revenue is recognized ratably over the
subscription period with unearned revenue being recorded as Deferred revenue within Other current liabilities on the Company&#8217;s
condensed consolidated balance sheets until we have completed our performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2022, we generated revenues of $706,146 compared to $759,957 of revenues in the comparable period of 2021.
The decrease for the six months ended June 30, 2022 as compared to the comparable period in 2021, was primarily due to a reduction in
sales of Allergy Diagnostic Kits of $32,361 and Immunotherapy Treatment services of $24,710 as we continued to expand the roll-out of
our product lines and customer base.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cost
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
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shipping costs to our customers as well as labor expenses directly related to product sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company generated a gross profit of $358,897 during the six months ended June 30, 2022 compared to $340,699 for the six months ended
June 30, 2021. Gross margin increased from 44.8% gross margin during the six months ended June 30, 2021 to 50.8% during the six months
ended June 30, 2022. The increase in gross margin was attributable to a combination of changes in the product mix and improved cost structure
since the acquisition of intangible assets from MedScience during the quarter ended June 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are introducing new products at an early stage in our development cycle and the margins earned may vary significantly between periods,
customers and products due to the learning process, customer negotiating strengths, and product mix.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Sales
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales
and marketing expenses consist primarily of costs associated with selling and marketing our products to PCP&#8217;s, principally ongoing
sales efforts to recruit new PCP&#8217;s and maintain our relationships with PCP&#8217;s already using our software and products. These
expenses include employee compensation and costs of consultants. For the six months ended June 30, 2022, sales and marketing expenses
totaled $233,067 compared to $273,308 for the six months ended June 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
decrease in Sales and marketing expenses in the six month period ended June 30, 2022 compared to the prior year period relates to the
shift of marketing efforts to a more internal effort rather than relying upon third-party providers. We expect our sales and marketing
expenses to increase as we seek to build our customer base and launch additional products. Nevertheless, if we are successful in onboarding
a sufficient number of PCP&#8217;s and maintaining our relationships with these PCP&#8217;s once they begin to distribute our products,
selling and marketing expenses could decrease as a percentage of revenues, though we may increase our marketing efforts as funds become
available.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">General
and Administrative</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
and administrative expenses consist primarily of costs associated with operating a business including accounting, legal and management
consulting fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2022, general and administrative expenses totaled $213,608 an increase of $8,518, compared to $205,090
for the six months ended June 30, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in General and administrative expenses for the six months ended June 30, 2022, as compared to the comparable period of 2021,
was primarily due to increased fees for legal, investor relations and management services during the beginning of the year associated
with the increase in our business activities. Additionally, the six months ended June 30, 2021 did not include expenses associated with
processing payments on the sales invoices generating revenue which began during the third quarter of 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Research
and Development</span></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research
and development (&#8220;R&amp;D&#8221;) includes expenses incurred in connection with the research and development of our medical device
technology solution, including software development. R&amp;D costs are expensed as they are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2022, R&amp;D expenses totaled $87,593 which is an increase of $44,301, or more than 102%, compared to
$43,292 for the six months ended June 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in R&amp;D expenses for the six months ended June 30, 2022, as compared to the comparable period of 2021 was driven by the completion
of testing of our QHSLab platform software. As a result, the spending on development is no longer being capitalized as the software is
now in post-implementation stages. Any future development that may result in substantial enhancements or additional functionality for
all users will be considered for capitalization as appropriate. We expect that our R&amp;D expenses will increase as we invest in and
expand our operations and further develop new products and services as part of the Company&#8217;s growth strategy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Other
Expense</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2022, interest expense increased by $238,220 to $256,242 from $18,022 for the six months ended June 30,
2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in interest expenses for the six months ended June 30, 2022, was due to higher debt balances, primarily related to the purchase
of assets related to our Allergi<i>End</i>&#174; products in 2021. Interest expense during the first half of 2022 included interest on
outstanding debt as well as the amortization of debt issuance costs including legal fees and warrants issued in connection with the sale
of our convertible note in 2021 and the note issued to purchase assets related to our Allergi<i>End</i>&#174; products. The amortization
of those costs, which are non-cash expenses, totaled $167,005, or 65% of the interest expense during the first half of 2022. Interest
expense during the first half of 2021 was all related to interest on outstanding debt balances, primarily outstanding convertible notes
payable.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Liquidity
and Capital Resources</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity
is a measure of a company&#8217;s ability to generate funds to support its current and future operations, satisfy its obligations, and
otherwise operate on an ongoing basis. On June 30, 2022, we had current assets totaling $292,519, including $97,172 of cash, $112,008
of net accounts receivable, $54,157 of inventory, and $29,182 related to prepaid expenses and other current assets. At such date we had
total current liabilities of $1,353,283 consisting of $113,500 in accounts payable, $100,805 in other current liabilities and $1,138,978
representing the current portions of outstanding loans and convertible notes. Our long-term liabilities balance of $275,268 is associated
with the long-term portion of loans payable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
December 31, 2021, we had current assets totaling $445,782, including $286,855 of cash, $70,474 of accounts receivable, $65,740 of inventory,
and $22,713 related to prepaid expenses and other current assets. At such date we had total current liabilities of $874,954 consisting
of $20,370 in accounts payable, $58,615 in other current liabilities and $795,969 representing the current portions of outstanding loans
and convertible notes payable. Our long-term liabilities balance of $509,477 consisted of convertible notes totaling $100,000 and $402,956
associated with the long-term portion of loans payable, and accrued interest expenses of $6,521.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
used cash of $98,110 and $99,404 in operations during the six-month periods ending June 30, 2022 and 2021, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the third quarter of 2021, we issued a promissory note of $750,000 in connection with our acquisition of assets related to our Allergi<i>End</i>&#174;
products and an Original Issue Discount Secured Convertible Promissory Note in the principal amount of $806,000 (the &#8220;First OID
Note&#8221;) along with warrants to purchase 930,000 shares of our common stock (the &#8220;Warrants&#8221;) for aggregate consideration
of $750,000. The acquisition of the assets related to our Allergi<i>End</i>&#174; products has enabled us to increase our margins on the
sale of these products. The net proceeds of the First OID Note primarily were used to increase our sales and marketing efforts. In July
2022, to supplement our cash on hand, we issued to the holder of the First OID Note an Original Issue Discount Secured Convertible Promissory
Note (the &#8220;Second OID Note&#8221;) in the principal amount of $440,000 and warrants to purchase 550,000 shares of the Company&#8217;s
common stock for aggregate consideration of $400,000. The proceeds of this Note will primarily be used to fulfill our inventory requirements
and expand our sales and marketing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
remaining principal amount of the First OID Note and all interest accrued thereon is payable on August 10, 2022, and is secured by a
lien on substantially all of our assets. <span style="background-color: white">We have begun discussions with the holder of the First
OID Note regarding the need to extend the due date. There is no assurance we will come to an accommodation with the holder of the First
OID Note or refinance the First OID Note by issuing debt or equity to a third party on terms that will be favorable to us. If we are
unable to come to an agreement with the holder or refinance the First OID Note with a third party, and the holder were to seek to exercise
its rights under the Note, it could have a material adverse impact on the price of our common stock. As noted above i</span>n July 2022
we issued the Second OID Note in the principal amount of $440,000 to the holder of the First OID Note. As a result of this issuance,
the conversion price of the First OID Note was reduced to $0.20 and in 2022, the holder of the First OID Note converted an aggregate
of $50,000 of the First OID Note into shares of our common stock, reducing the outstanding balance and interest accrued on the First
OID Note to $742,987 immediately following the conversion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the Second OID Note and all interest accrued thereon is payable on July 19, 2023, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible
into common stock at a price of $0.20 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, similar to the First OID Note, the Second OID Note provides, subject to certain limited exceptions, that if we issue any common
stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion
price will be reduced to the per share price at which such stock or common stock equivalents were sold. The remaining terms and conditions
of the Second OID Note including the events of default are substantially identical to those of the First OID Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
550,000 Warrants are initially exercisable for a period of three years at a price of $0.50 per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a &#8220;cashless exercise&#8221; if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 60 days following the closing
of the issuance of the Note, a registration statement (the &#8220;Registration Statement&#8221;) with respect to all shares which may
be acquired upon conversion of the Note and exercise of the Warrant (the &#8220;Registrable Securities&#8221;) and to cause the Registration
Statement to be declared effective no later than 90 days after the date of the issuance of the Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Plan
of Operation and Funding</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization
of assets and the satisfaction of liabilities in the normal course of business. We had an accumulated deficit of $2,988,584 at June 30,
2022, generated net losses of $469,689 and $770,176 for the six months ended June 30, 2022 and the year ended December 31, 2021, respectively,
and used cash of $98,110 and $354,738 in operations in these periods. Although we are generating revenue from the sale of our Allergi<i>End</i>&#174;
products and the licensing of QHSLab, we anticipate that we will continue to generate negative cash flow for the immediate future. These
factors, among others, raise substantial doubt about our ability to continue as a going concern for a reasonable period of time. Our
continuation as a going concern is dependent upon our ability to obtain necessary equity or debt financing and ultimately from generating
revenues and positive cash flow to continue operations. The condensed consolidated financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
expect that working capital requirements will continue to be funded through a combination of our existing funds, further issuances of
securities and borrowings, and that we will remain highly leveraged as we seek to expand our business. Our working capital requirements
are expected to increase in line with the growth of our business, as we incur marketing expenses and the cost of building an inventory.
Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations
over the next twelve months. In the past we have had to rely upon our principal shareholder to support our operations. More recently
we have financed our operations through the proceeds from private placements of equity and debt instruments issued to third parties.
In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating
to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses by
raising additional capital or, when available, borrowing additional funds. Additional issuances of equity or convertible debt securities
will result in dilution to our current shareholders and could cause the price of our common stock to decrease. Further, such securities
might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms,
or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective
new business endeavors or opportunities, which could significantly and materially restrict our business operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to obtain funds through the issuance of debt or equity is dependent upon the state of the financial markets at such time as we
may seek to raise funds. The state of the capital market markets may be adversely impacted by various risks and uncertainties, including,
but not limited to future and current impacts of global events such as COVID-19 and the war in the Ukraine, increases in inflation and
other risks detailed in our 2021 Annual Report on Form 10K.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Off-Balance
Sheet Arrangements</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 30, 2022, we did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under
the Securities Exchange Act of 1934.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Contractual
Obligations and Commitments</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 30, 2022, we did not have any off balance sheet contractual obligations requiring disclosure under this caption.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Critical
Accounting Policies</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
significant accounting policies are described in the notes to our financial statements included elsewhere in this annual report.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_004"></span>QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 Item 304 of Regulation S-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_005"></span>DIRECTORS
AND EXECUTIVE OFFICERS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; margin-right: auto">
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 44%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 38%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Troy
    Grogan</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">45</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CEO,
    CFO and Chairman</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Troy
Grogan </i>has been our Chairman and CEO since June 2016. Mr. Grogan has a background in health promotion, healthcare technology, and
medical education &#8211; originally in Australia. He was previously appointed by the Minister of Health to one of Australia&#8217;s
largest health systems in Sydney and served on numerous committees for over ten years. Mr. Grogan has also been involved in a US based
medical device manufacturer, founded a workplace wellness company, and co-developed numerous University-affiliated Continuing Medical
Education programs for physicians and healthcare providers. Mr. Grogan attended Newcastle University, majoring in biological sciences
and the University of New England where he studied Corporate Governance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_006"></span>EXECUTIVE
COMPENSATION.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Officer&#8217;s
and Director&#8217;s Compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Grogan, our CEO and only executive officer, does not have an employment agreement and is not entitled to receive any compensation for
services rendered prior to December 31, 2021. Mr. Grogan does not intend to receive any compensation for his services until our Company
is generating positive cash flow. From time to time, the Company reimburses Mr. Grogan for out-of-pocket expenses incurred when acting
on behalf of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity
Awards</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
did not grant Mr. Grogan any equity awards or stock options during the year ended December 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Outstanding
Equity Awards at Fiscal Year-End</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
were no equity awards outstanding as of the year ended December 31, 2021, nor were there any securities authorized for issuance under
equity compensation plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_007"></span>SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Security
Ownership</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information concerning beneficial ownership of our common stock as of September 26, 2022, by (i) any
person or group with more than 5% of our common stock, (ii) our sole director, (iii) and our sole officer and director as a &#8220;group.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as otherwise indicated, we believe, that each party named in the table below has sole investment and voting power with respect to his
shares, subject to community property laws, where applicable. As of September 26, 2022, we had outstanding 9,065,508 shares of
common stock, 1,080,092 shares of Series A Preferred Stock and 2,644,424 shares of Series A-2 Preferred Stock. Shares of Series A Preferred
Stock are convertible into shares of our common stock at a conversion price of $0.05 per share, subject to certain anti-dilution adjustments.
Shares of Series A-2 Preferred Stock are convertible into shares of our common stock at a conversion price of $0.16 per share, subject
to certain anti-dilution adjustments. In addition, shares of common stock issuable upon exercise of options, warrants and other convertible
securities anticipated to be exercisable or convertible at or within sixty days of September 26, 2022, are deemed outstanding
for the purpose of computing the percentage ownership of the person holding those securities, and the group as a whole, but are not deemed
outstanding for computing the percentage ownership of any other person. The address of Mr. Grogan is c/o of our company at 901 Northpoint
Parkway, Suite 302, West Palm Beach, Florida 33407.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Name of Shareholder</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount and <br /> Nature of Beneficial Ownership</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Percent of<br /> Common Stock</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Directors and Executive Officers:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 56%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Troy Grogan<sup>1</sup></span></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right">11,397,209</td><td style="width: 1%; text-align: left">(1)</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">All directors and executive officers as a group (1 person)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,397,209</td><td style="text-align: left">(1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52.98</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Owners of more than 5% of our outstanding shares:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mercer Street Global Opportunity Fund, LLC</span></p></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,659,694</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46.18</td><td style="text-align: left">%</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
    3,352,145 shares of common stock, 5,400,460 shares of common stock that may be acquired upon conversion of shares of Series A Preferred
    Stock and 2,644,424 shares of common stock that may be acquired upon conversion of Series A-2 Convertible Preferred Shares.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jonathan
    Juchno is the managing partner of Mercer Street Global Opportunity Fund, LLC, and its principal business address is 1111 Brickell
    Ave, Ste 2920, Miami, FL 33131. Includes 2,310,000 shares of common stock issuable upon conversion of the 2022 Note, including interest,
    at a conversion price of $0.20 per share, 3,371,500 shares issuable upon conversion of the 2021 Note, together with an additional
    138,194 shares previously issued upon conversion of the 2021 Note; 550,000 shares issuable upon exercise of the 2022 Warrants
    and 930,000 shares of common stock issuable upon exercise of the 2021 Warrants, without giving effect to the blocker described in
    the next sentence. The Notes and Warrants held by Mercer are subject to beneficial ownership limitations such that the Notes and
    Warrants may not be converted or exercised, respectively, if it would result in the holder exceeding the beneficial ownership limitation.
    The beneficial ownership limitation is initially 9.99% and in the case of the Notes may be increased, upon 61 days&#8217; notice
    to the Company, or in the case of the Notes and Warrants, decreased immediately upon written notice to the Company. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_008"></span>CERTAIN
RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, we consummated a transaction with Troy Grogan, whereby we issued 2,644,424 shares of our Series A-2 Convertible Preferred
Shares, having a stated value of $0.16 per share, to Mr. Grogan in exchange for the cancellation of the entire principal amount of and
interest accrued thereon of our $73,500 convertible promissory note issued October 2009, bearing interest at 12% per annum and convertible
at a price of $0.10 per share, our $124,562 convertible promissory note issued September 2019, bearing interest at 1% per annum and convertible
at a price of $0.25 per share, and our $88,016 convertible promissory note issued in September 2020, bearing interest at 6% per annum
and convertible at a price of $1.00 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal executive offices are located at 901 Northpoint Parkway Suite 302, West Palm Beach, FL 33407. We are provided our office space
at no cost by an entity controlled by Troy Grogan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_009"></span>SELLING
STOCKHOLDERS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have prepared this prospectus to allow the Selling Stockholders identified in the table below or their successors, assignees or other
permitted transferees to sell or otherwise dispose of, from time to time, up to 7,603,293 shares of our common stock all of which are
issuable upon exercise or conversion of warrants and convertible notes held by the Selling Stockholders. For information regarding the
issuance of the convertible notes and warrants pursuant to which the shares of stock offered hereby may be issued, see the subsection
of this prospectus entitled &#8220;Capital Stock &#8211; Convertible Notes and Warrants&#8221; below. We are registering the shares offered
hereby to permit the Selling Stockholders to offer the shares for resale from time-to-time. Except as described in the subsection entitled
&#8220;Prospectus Summary - Recent Developments&#8221; above, the Selling Stockholders have not had any material relationship with us
within the past three years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below presents information regarding the Selling Stockholders and the shares of our common stock that they may sell or otherwise
dispose of from time to time under this prospectus. Percentages of beneficial ownership are based upon 9,065,508 shares of common stock
issued and outstanding as of the date of effectiveness of the registration statement of which this this prospectus is a part. Beneficial
ownership is determined under Section 13(d) of the Exchange Act and generally includes voting or investment power with respect to securities
and including any securities that grants a Selling Stockholder the right to acquire our common stock within 60 days of the date of this
prospectus. Unless otherwise noted, each person or group identified possesses sole voting and investment power with respect to the shares,
subject to community property laws where applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
first column lists the shares of common stock beneficially owned by each Selling Stockholder prior to this offering, without regard to
any limitations on conversions or exercise. The second column lists the number of shares being offered by the Selling Stockholders in
this offering, without regard to any limitations on conversions or exercise. Under the terms of the Convertible Notes Warrants issued
to Mercer, it may not convert any portion of a Note or exercise any portion of the Warrants to the extent (but only to the extent) it
or any of its affiliates would beneficially own a number of shares of our common stock which would exceed 9.99%. The number of shares
in the first and second columns do not reflect these limitations. See &#8220;Plan of Distribution.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not know when or in what amounts the Selling Stockholders may sell or otherwise dispose of the shares covered hereby. We currently
have no agreements, arrangements or understandings with the Selling Stockholders regarding the sale of any of the shares by them other
than the Registration Rights Agreement with Mercer and the Placement Agent Agreement with the Placement Agent described below. The Selling
Stockholders might not sell any or all of the shares covered by this prospectus or may sell or dispose of some or all of the shares other
than pursuant to this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of Selling Stockholder</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Common Stock <br />
Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Owned Prior to <br />
the Offering Percent</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Shares Registered for Sale Pursuant to this Prospectus</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Common Stock Owned Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>After
the Offering Percent</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 29%; text-align: left">Mercer Street Global Opportunity Fund, LLC</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">7,659,694</td><td style="width: 1%; text-align: left">(1)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">46.18</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">7,659,694</td><td style="width: 1%; text-align: left">(1)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-0- </span></td><td style="width: 1%; text-align: left">(4)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right">-0-</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Juan Escobar</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">278,417</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">69,604</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-0-</td><td style="text-align: left">(4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-0-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Carlos Santos</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,755</td><td style="text-align: left">(3)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,189</td><td style="text-align: left">(3)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-0-</td><td style="text-align: left">(4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-0-</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
Less than 1%</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Jonathan Juchno is the managing partner of Mercer Street Global Opportunity Fund, LLC (&#8220;Mercer&#8221;), and its principal business
address is 1111 Brickell Ave, Ste 2920, Miami, FL 33131. The shares beneficially owned by Mercer include 2,310,000 shares of common stock
issuable upon conversion of the 2022 Note, including interest, at a conversion price of $0.20 per share, 3,371,500 shares issuable upon
conversion of the 2021 Note, together with an additional 138,194 shares previously issued upon conversion of the 2021 Note; 550,000 shares
issuable upon exercise of the 2022 Warrants and 930,000 shares of common stock issuable upon exercise of the 2021 Warrants, without giving
effect to the blocker described in the next sentence. The Notes and Warrants held by Mercer are subject to beneficial ownership limitations
such that the Note and Warrants may not be converted or exercised, respectively, if it would result in the holder exceeding the beneficial
ownership limitation. The beneficial ownership limitation is initially 9.99% and in the case of the Note may be increased, upon 61 days&#8217;
notice to the Company, or in the case of the Note and Warrants, decreased immediately upon written notice to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Includes 69,704 shares issuable upon exercise of warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Includes 12,189 shares issuable upon exercise of warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
Assumes the conversion and exercise in full of the 2021 and 2022 Notes, the 2021 and 2022 Warrants and the Individual Warrants and the
dale of all of the shares of common stock issued upon such exercise and conversion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_010"></span>PLAN
OF DISTRIBUTION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
Selling Stockholder and any of its pledgees, assignees and successors-in-interest may, from time to time, sell any or all of its shares
of common stock on the OTC Markets or any other stock exchange, market or trading facility on which our shares are traded or in private
transactions. These sales may be at fixed or negotiated prices. A Selling Stockholder may use any one or more of the following methods
when selling shares:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
    brokerage transactions and transactions in which the broker-dealer solicits purchasers;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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    trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as
    principal to facilitate the transaction;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exchange distribution in accordance with the rules of the applicable exchange;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">settlement
    of short sales entered into after the effective date of the registration statement of which this prospectus is a part;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker-dealers
    may agree with the Selling Stockholders to sell a specified number of such shares at a stipulated price per share;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
    the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    combination of any such methods of sale; or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Broker-dealers
engaged by the Selling Stockholders may arrange for other brokers or dealers to participate in sales. Broker-dealers may receive commissions
or discounts from the Selling Stockholders (or, if any broker-dealer acts as agent for the purchaser of shares, from the purchaser) in
amounts to be negotiated, but, except as set forth in a supplement to this Prospectus, in the case of an agency transaction not in excess
of a customary brokerage commission in compliance with FINRA Rule 2121 or NASD Rule 2440; and in the case of a principal transaction
a markup or markdown in compliance with NASD IM-2440.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the sale of the common stock or interests therein, the Selling Stockholders may enter into hedging transactions with
broker-dealers or other financial institutions, which may in turn engage in short sales of the common stock in the course of hedging
the positions they assume. The Selling Stockholders may also sell shares of common stock short and deliver these securities to close
out their short positions, or loan or pledge the common stock to broker-dealers that in turn may sell these securities. The Selling Stockholders
may also enter into option or other transactions with broker-dealers or other financial institutions or the creation of one or more derivative
securities which require the delivery to such broker-dealer or other financial institution of shares offered by this prospectus, which
shares such broker-dealer or other financial institution may resell pursuant to this prospectus (as supplemented or amended to reflect
such transaction).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Selling Stockholders and any broker-dealers or agents that are involved in selling the shares may be deemed to be &#8220;underwriters&#8221;
within the meaning of the Securities Act in connection with such sales. In such event, any commissions received by such broker-dealers
or agents and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under
the Securities Act. Each Selling Stockholder has informed the Company that it does not have any written or oral agreement or understanding,
directly or indirectly, with any person to distribute the common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are required to pay certain fees and expenses incurred by us incident to the registration of the shares. We have agreed to indemnify
Mercer against certain losses, claims, damages and liabilities, including liabilities under the Securities Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
Selling Stockholders may be deemed to be &#8220;underwriters&#8221; within the meaning of the Securities Act, they will be subject to
the prospectus delivery requirements of the Securities Act including Rule 172 thereunder. In addition, any securities covered by this
prospectus which qualify for sale pursuant to Rule 144 under the Securities Act may be sold under Rule 144 rather than under this prospectus.
We have been advised that there is no underwriter or coordinating broker acting in connection with the proposed sale of the resale shares
by the Selling Stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
shares will be sold only through registered or licensed brokers or dealers if required under applicable state securities laws. In addition,
in certain states, the shares may not be sold unless they have been registered or qualified for sale in the applicable state or an exemption
from the registration or qualification requirement is available and is complied with.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
applicable rules and regulations under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), any person engaged
in the distribution of the shares may not simultaneously engage in market making activities with respect to the common stock for the
applicable restricted period, as defined in Regulation M, prior to the commencement of the distribution. In addition, the Selling Stockholders
will be subject to applicable provisions of the Exchange Act and the rules and regulations thereunder, including Regulation M, which
may limit the timing of purchases and sales of shares of the common stock by the Selling Stockholders or any other person. We will make
copies of this prospectus available to the Selling Stockholders and have informed them of the need to deliver a copy of this prospectus
to each purchaser at or prior to the time of the sale (including by compliance with Rule 172 under the Securities Act).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_011"></span>DESCRIPTION
OF CAPITAL STOCK</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>General</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are authorized to issue an aggregate number of 910,000,000 shares of capital stock, $0.0001 par value per share, consisting of 10,000,000
shares of preferred stock and 900,000,000 shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Preferred
Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are authorized to issue 10,000,000 shares of preferred stock, $0.0001 par value per share of which 1,080,092 shares have been designated
as Series A Preferred Stock, par value $0.0001 (&#8220;Series A Preferred Stock&#8221;) and of which 2,644,424 shares have been designated
as Series A-2 Preferred Stock (&#8220;Series A-2 Preferred Stock&#8221;). and 900,000,000 shares of common stock, $.0001 par value per
share. Our common stock is traded in the OTCQB Venture Market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Certificate of Incorporation gives our Board of Directors authority to issue shares of &#8220;blank check&#8221; preferred stock from
time to time in one or more series, each having the voting powers, if any, designations, powers, preferences, and the relative, participating,
optional, or other rights, if any, and the qualifications, limitations, or restrictions as determined by our Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series
A Preferred Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of our Series A Preferred Stock are entitled to dividends when and if declared by our Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
any voluntary or involuntary liquidation, dissolution or winding up of our affairs, holders of Series A Preferred Stock are entitled
to be paid, after payment of or provision for our debts and other liabilities, a liquidation preference of $0.25 per share, plus an amount
equal to accrued and unpaid dividends (whether or not authorized or declared) up to but excluding the date of payment, before any payment
is made to holders of common stock and any other class or series of capital stock ranking junior to the Series A Preferred Stock as to
liquidation rights.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of Series A Preferred Stock may elect at any time to convert their shares of Series A Preferred Stock into shares of common stock at
an initial conversion price of $0.05 per share of common stock. The conversion price is subject to certain anti-dilution and other adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of Series A Preferred Stock vote on an as-converted basis, together with holders of common stock, as a single class, on the election
of directors and all other matters presented to stockholders, except for matters as to which under applicable law and the certificate
of designation a class vote of the holders of the Series A Preferred Stock is required.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series
A-2 Preferred Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summary of the powers, preferences, rights, qualifications and limitations of the Series A-2 Preferred Stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidation
Preference: The Series A-2 Preferred Shares shall rank prior to the Company&#8217;s common shares and pari passu with the Company&#8217;s
outstanding Series A Preferred Shares as to distributions of assets upon liquidation, dissolution or winding up of the Company, whether
voluntary or involuntary. So long as any Series A-2 Preferred Shares are outstanding, the Company shall not authorize or issue any securities
ranking prior to the Series A-2 Preferred Shares or pari passu with the Series A-2 Preferred Shares as to distributions of assets upon
liquidation, dissolution or winding up of the Company without first obtaining the consent or approval of the holders of a majority of
the outstanding Series A-2 Preferred Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends:
Dividends on the Series A-2 Preferred Shares are payable annually in arrears commencing on January 1, 2023, on a cumulative basis at
an annual rate of 7% of the Stated Value per share. The Company may pay dividends in cash or, at the election of the Company by delivery
of shares of common shares of the Company. If the Company elects to pay dividends in common shares, the number of shares to be delivered
shall be equal to the amount of the dividend payable <span style="text-decoration: underline">divided by</span> the fair market value, as determined in accordance with the Certificate
of Designation, of the common stock for the five trading days ending as of the record date for the determination of holders entitled
to receive such shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
right of the holders of the Series A-2 Preferred Shares to receive their dividends shall be prior to and in preference to any declaration
or payment of any dividend on the common stock and pari passu with any dividends which may be payable on the Company&#8217;s Series A
Preferred Shares then outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">So
long as any Series A-2 Preferred Shares are outstanding, the Company shall not authorize or issue any securities ranking prior to the
Series A-2 Preferred Shares or pari passu with the Series A-2 Preferred Shares as to the declaration or payment of dividends without
first obtaining the consent or approval of the holders of a majority of the outstanding Series A-2 Preferred Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Common
Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are authorized to issue 900,000,000 shares of common stock, $0.0001 par value per share. As of the date of this prospectus, we had 9,065,508
shares of common stock issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
share of common stock has one (1) vote per share for all purposes. Our common stock does not provide preemptive, subscription or conversion
rights and there are no redemption or sinking fund provisions or rights. Our common stockholders are not entitled to cumulative voting
for election of Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dividends</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not paid any cash dividends to our shareholders. The declaration of any future cash dividends is at the discretion of our board
of directors and depends upon our earnings, if any, our capital requirements and financial position, our general economic conditions,
and other pertinent conditions. It is our present intention not to pay any cash dividends in the foreseeable future, but rather to reinvest
earnings, if any, in our business operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
Notes and Warrants</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2022 Note and 2022 Warrants were issued pursuant to a Securities Purchase Agreement with Mercer dated July 26, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the 2022 Note and all interest accrued thereon is payable on July 21, 2023, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible
into common stock at a price of $0.20 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2022 Warrants are initially exercisable for 550,000 shares a period of three years at a price of $0.50 per share, subject to customary
anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant. In addition, the 2022 Warrant
provides, subject to certain limited exceptions, that if we issue any common stock, common stock equivalents or convertible securities,
as defined in the 2022Warrant, at per share price lower than the exercise price then in effect, or with an exercise price or conversion
price lower than the exercise price then in effect or decrease the exercise or conversion price of any outstanding common stock equivalent
to a price below the then exercise price of the 2022 Warrant, the exercise price of the 2022 Warrant will be reduced to the per share
price at which such stock or common stock equivalents were sold or to which the price was reduced. The shares issuable upon conversion
of the Note and exercise of the 2022 Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor
as provided in the Registration Rights Agreement. The 2022 Warrants may be exercised by means of a &#8220;cashless exercise&#8221; if
at any time the shares issuable upon exercise of the 2022 Warrant are not covered by an effective registration statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the 2021 Note and all interest accrued thereon was payable on August 10, 2022, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and as a result of
the issuance of the 2022 Note, is convertible into common stock at a price of $0.20 per share. The Company and the holder have orally
agreed to extend the maturity of the 2021 Note to a date which has yet to be determined.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2021 Warrants are initially exercisable for 930,000 shares a period of three years from the date of issuance at a price of $1.25 per
share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to customary anti-dilution adjustments upon the occurrence of certain corporate events, the 2021 Note and the 2022 Note provide,
subject to certain limited exceptions, that if we issue any common stock, common stock equivalents or convertible securities, as defined
in the Note, at per share price lower than the conversion price then in effect, or with an exercise price or conversion price lower than
the conversion price then in effect or decrease the exercise or conversion price of any outstanding common stock equivalent to a price
below the then conversion price of the Note, the conversion price of the Note will be reduced to the per share price at which such stock
or common stock equivalents were sold or to which the price was reduced.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
2022 Note and the 2021 Note provide for various events of default similar to those provided for in similar transactions, including the
failure to timely pay amounts due thereunder. The Note provides further that the Company will be liable to the holder for various amounts,
including the cost of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the
Note for sale by the holder under the Securities Act or otherwise fails to facilitate holder&#8217;s sale of the shares issuable upon
conversion of the Note as required by the terms of the Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Registration
Rights</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the sale of the 2021 Note and Warrants and the 2022 Note and Warrants, we entered into Registration Rights Agreements
with Mercer which require that we file with the Securities and Exchange Commission within 60 days following the closing of the issuance
of each Note, a registration statement (the &#8220;Registration Statement&#8221;) with respect to all shares which may be acquired upon
conversion of such Note and exercise of the related Warrants (the &#8220;Registrable Securities&#8221;) and to cause the Registration
Statement to be declared effective no later than 100 days after the date of the issuance of the respective Note, provided, that if the
Company is notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments,
the Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the
Company is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities
covered by such Registration Statement have been sold or may be sold pursuant to Rule 144 without the volume or other limitations of
such rule or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities
Act. In connection with the sale of the 2021 Note and Warrants we filed and caused to be declared a registration statement for the sale
of the shares issuable upon conversion of the 2021 Note and exercise of the 2021 Warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
filed this registration statement pursuant to the Registration Rights Agreement with Mercer and will pay all reasonable expenses incurred
in connection with this registration statement. However, we will not be responsible for any broker or similar concessions or any legal
fees or other costs of the Selling Stockholder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Anti-Takeover
Effects of Certain Provisions of Our Bylaws</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized
in the following paragraphs are provisions included in our Certificate of Incorporation, as amended, and our bylaws that may have the
effect of discouraging, delaying or preventing a change in control or an unsolicited acquisition proposal that a stockholder might consider
favorable, including a proposal that might result in the payment of a premium over the market price for the shares held by our stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Effects
of authorized but unissued common stock and blank check preferred stock. </i>One of the effects of the existence of authorized but unissued
common stock and undesignated preferred stock may be to enable our Board to make more difficult or to discourage an attempt to obtain
control of our company by means of a merger, tender offer, proxy contest or otherwise, and thereby to protect the continuity of management.
If the Board were to determine that a takeover proposal was not in our best interest, such shares could be issued by the Board without
stockholder approval in one or more transactions that might prevent or render more difficult or costly the completion of the takeover
transaction by diluting the voting or other rights of the proposed acquirer or insurgent stockholder group, by putting a substantial
voting block in institutional or other hands that might undertake to support the position of the incumbent board of directors, by effecting
an acquisition that might complicate or preclude the takeover, or otherwise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, our Certificate of Incorporation, as amended, grants our Board broad power to establish the rights and preferences of authorized
and unissued shares of additional series of preferred stock. The creation and issuance of one or more additional series of preferred
stock could decrease the amount of earnings and assets available for distribution to holders of shares of common stock. The issuance
also may adversely affect the rights and powers, including voting rights, of those holders and may have the effect of delaying, deterring
or preventing a change in control of our company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cumulative
Voting.</i> Our Certificate of Incorporation, as amended, does not provide for cumulative voting in the election of directors which would
allow holders of less than a majority of the voting stock to elect some directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Vacancies.
</i>Section 223 of the Delaware General Corporation Law and our bylaws provide that all vacancies, including newly created directorships,
may be filled by the affirmative vote of a majority of directors then in office, even if less than a quorum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Special
Meeting of Stockholders.</i> A special meeting of stockholders may be called by our Board or the Chairman of our Board, our Chief Executive
Officer, our President or any vice president and must be called by our Secretary at the request in writing of holders of not less than
10% of our outstanding capital stock entitled to vote at the meeting. Given that the holders of our Series A Preferred Stock vote together
with the holders of our common stock at all meetings, the requirement that the holders of 10% of our outstanding capital stock entitled
to vote at the meeting is required to call a special meeting means that small stockholders will not have the power to call a special
meeting to, for example, elect new directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Bylaws.
</i>Our certificate of incorporation, as amended, and bylaws authorizes the board of directors to adopt, repeal, alter or amend our certificate
of incorporation and bylaws without shareholder approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Indemnification
of Directors and Officers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 30.6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VI of our Articles of Incorporation, as amended, provide as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
    otherwise provided by law, a director or officer is not individually liable to the Corporation or its stockholders or creditors for
    any damages as a result of any act of failure to act in his individual capacity as a director or officer unless it is proven that
    his act or failure to act constituted a breach of his fiduciary duties as a director or officer and his breach of those duties involved
    intentional misconduct, fraud, or a knowing violation of law. If the NRS is amended to further eliminate or limit or authorize corporate
    action to further eliminate or limit the liability of directors or officers, the liability of directors and officers of the corporation
    shall be eliminated or limited to the fullest extent permitted by the NRS as so amended from time to time. Neither any amendment
    nor repeal of this Article VI, nor the adoption of any provision of these Articles of Incorporation inconsistent with this Article
    VI, shall eliminate, reduce or otherwise adversely affect any limitation on the personal liability of a director or officer of the
    corporation existing at the time of such amendment, repeal or adoption of such an inconsistent provision.</span></p>
                                                         <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    VII of our Articles of Incorporation, as amended, provide as follows:</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Every
    person who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit or proceeding, whether
    civil, criminal, administrative or investigative, by the reason of the fact that he or she, or a person with whom he or she is a
    legal representative, is or was a director or officer of the Corporation, or who is serving at the request of the Corporation as
    a director or officer of another corporation, or is a representative in a partnership, joint venture, trust or other enterprise,
    shall be indemnified and held harmless to the fullest extent legally permissible under the laws of the State of Nevada from time
    to time against all expenses, liability and loss (including attorneys&#8217; fees, judgments, fines, and amounts paid or to be paid
    in a settlement) reasonably incurred or suffered by him or her in connection therewith. The right of indemnification shall be a contract
    right which may be enforced in any manner desired by such person. The expenses of officers and directors incurred in defending a
    civil suit or proceeding must be paid by the Corporation as incurred and in advance of the final disposition of the action, suit,
    or proceeding, under receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately
    determined by a court of competent jurisdiction that he or she is not entitled to be indemnified by the Corporation. Such right of
    indemnification shall not be exclusive of any other right of such directors, officers or representatives may have or hereafter acquire,
    and, without limiting the generality of such statement, they shall be entitled to their respective rights of indemnification under
    any bylaw agreement, vote of stockholders, provision of law, or otherwise, as well as their rights under this article.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Without
    limiting the application of the foregoing, the Board of Directors may adopt bylaws from time to time with respect to indemnification,
    to provide at all times the fullest indemnification permitted by the laws of the State of Nevada, and may cause the corporation to
    purchase or maintain insurance on behalf of any person who is or was a director or officer of the corporation or who is serving at
    the request of the corporation as an officer, director or representative of any other entity or other enterprise against any liability
    asserted against such person and incurred in any such capacity or arising out of such status, whether or not the corporation would
    have the power to indemnify such person.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    repeal or modification of the above provisions of this Article VII, approved by the stockholders of the corporation shall be prospective
    only, and shall not adversely affect any limitation on the liability of a director or officer of the corporation existing as of the
    time of such repeal or modification. In the event of any conflict between the above indemnification provisions, and any other Article
    of the Articles, the terms and provisions of this Article VII shall control.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transfer
Agent and Registrar</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
transfer agent of our Common stock is Transfer Online, Inc., 512 SE Salmon Street Portland, OR 97214 503-227-2950</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_012"></span>SHARES
ELIGIBLE FOR FUTURE SALE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot predict the effect, if any, that market sales of shares of our common stock or the availability of shares of our common stock
for sale will have on the market price of our common stock prevailing from time to time. Future sales of our common stock in the public
market, or the availability of such shares for sale in the public market, could adversely affect market prices prevailing from time to
time. The availability for sale of a substantial number of shares of our common stock including the shares being registered for sale
pursuant to this registration statement and upon exercise of rights under such preferred stock, convertible notes, options and warrants
as may be outstanding from time to time could materially adversely affect the market price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Sale
of Restricted Shares</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
7,741,487 shares of common stock being offered by this Prospectus, other than any of such shares which are acquired by our &#8220;affiliates,&#8221;
as defined in Rule 144, will be freely tradable without restriction or registration under the Securities Act. As of the date of this
prospectus, there were 9,065,508 shares of common stock outstanding. In addition, as of such date there were outstanding shares of preferred
stock, convertibles notes, options and warrants, exclusive of the Warrants held by the Selling Stockholders, which upon conversion or
exercise would result in the issuance of additional shares of our common stock. All of our outstanding shares of common stock, with the
exception of the shares registered for sale pursuant to this Prospectus are either freely tradeable or eligible for sale pursuant to
Rule 144.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rule
144</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
general, under Rule 144, as currently in effect, a person who is not and has not been our affiliate at any time during the preceding
three months, and who has beneficially owned his shares for at least six months, including the holding period of any prior owner other
than one of our affiliates, would be entitled to sell an unlimited number of shares of our common stock provided current public information
about us is available, and, after owning such shares for at least one year, including the holding period of any prior owner other than
one of our affiliates, would be entitled to sell an unlimited number of shares of our common stock without restriction. A person who
is our affiliate or who was our affiliate at any time during the preceding three months (or persons whose shares are required to be aggregated),
including a person who may be deemed an &#8220;affiliate&#8221; of a company, who has beneficially owned restricted securities for at
least six months may sell, within any three-month period, a number of shares that does not exceed the greater of: (1) 1% of the then-outstanding
shares of common stock, or (2) if and when the common stock is listed on a national securities exchange, the average weekly trading volume
of the common stock during the four calendar weeks preceding the date on which a notice of such sale was filed under Rule 144. Sales
under Rule 144 by our affiliates are also subject to certain requirements as to the manner of sale, notice, and availability of current
public information about our company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot estimate the number of shares of our common stock that our existing stockholders will elect to sell under Rule 144.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_013"></span>LEGAL
MATTERS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
validity of the securities offered by this prospectus will be passed upon for us by Ellenoff Grossman &amp; Schole LLP, 1345 Avenue
of the Americas, New York, New York 10105.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_014"></span>EXPERTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audited financial statements for the year ended December 31, 2021 included in this Prospectus and the Registration Statement have been
audited by Accell Audit &amp; Compliance, P. A., an independent registered public accounting firm, to the extent and for the periods
set forth in their report appearing elsewhere herein and in the Registration Statement, and are included in reliance upon such report
given upon the authority of said firm as experts in auditing and accounting. The audited financial statements for the year ended December
31, 2020 included in this Prospectus and the Registration Statement have been audited by Cherry, Bekaert &amp; Holland, L.L.P., an independent
registered public accounting firm, to the extent and for the periods set forth in their report appearing elsewhere herein and in the
Registration Statement, and are included in reliance upon such report given upon the authority of said firm as experts in auditing and
accounting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_015"></span>DISCLOSURE
OF COMMISSION&#8217;S POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons
pursuant to the provisions of our certificate of incorporation, Bylaws or otherwise, we have been advised that in the opinion of the
SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by one of our directors,
officers or controlling persons in the successful defense of any action, suit or proceeding) is asserted by that director, officer or
controlling person in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether that indemnification by us is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of that issue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="c_016"></span>WHERE
YOU CAN FIND MORE INFORMATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
filed this Registration Statement on Form S-1 with the SEC under the Act with respect to the Common Stock offered by Selling Shareholders
in this Prospectus. This Prospectus, which constitutes a part of the Registration Statement, does not contain all of the information
set forth in the Registration Statement or the exhibits and schedules filed therewith. For further information with respect to us and
our Common Stock, please see the Registration Statement and the exhibits and schedules filed with the Registration Statement. Statements
contained in this Prospectus regarding the contents of any contract or any other document that is filed as an exhibit to the Registration
Statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract
or other document filed as an exhibit to the Registration Statement. The Registration Statement, including its exhibits and schedules,
may be inspected without charge at the public reference room maintained by the SEC, located at 1 00 F Street, N.E., Room 1580, Washington,
D.C. 20549, and copies of all or any part of the Registration Statement ma y be obtained from such offices upon the payment of the fees
prescribed by the SEC. Please call the SEC at 1-800-SE C-0330 for further information about the public reference room. The SEC also maintains
an Internet website that contains reports, proxy and information statements and other information regarding registrants that file electronically
with the SEC. The address of the site is <i><span style="text-decoration: underline">www.sec.gov</span></i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="r_001"></span>INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Unaudited
Financial Statements: </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pages</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#f_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Condensed Consolidated Balance Sheets &#8211; June 30, 2022 and December 31, 2021</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#f_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to the Condensed Consolidated Financial Statements</span></a></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Audited
Financial Statements: </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#f_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance Sheets as of December 31, 2021 and 2020</span></a></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-23</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_001"></span><span id="a_014"></span>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Condensed
Consolidated Balance Sheets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr id="xdx_408_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zEJH4Ghd9Orh" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40F_eus-gaap--LiabilitiesCurrentAbstract_i01B_zT5ID5zXUkle" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_405_eus-gaap--AccountsPayableCurrent_i02I_maLCzxvT_zWMOdye4O074" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_402_eus-gaap--OtherLiabilitiesCurrent_i02I_maLCzxvT_z0zbkbmG3XBj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_405_eus-gaap--ShortTermBorrowings_i02I_maLCzxvT_zCw5ZM2ta6c6" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
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  <tr id="xdx_40B_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_zVAy1MNv11Wf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non-current liabilities:</td><td>&#160;</td>
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  <tr id="xdx_40D_ecustom--AccruedInterestExpensesNonCurrent_i02I_maLNzEXS_zmithC6ghbf8" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40D_eus-gaap--LongTermLoansPayable_i02I_maLNzEXS_zTo6s17HyDNg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_404_eus-gaap--Liabilities_i01TI_mtLzsEx_maLASEzWsZ_z5xWklGLRwY7" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommitmentsAndContingencies_i01I_maLASEzWsZ_zGLnLzSXC9mk" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--StockholdersEquityAbstract_i01B_zDcNoPuEiFk5" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--PreferredStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ziVFxNkcN1E6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">Unearned stock compensation</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_002"></span><span id="a_015"></span>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Condensed
Consolidated Statements of Operations</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Unaudited)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_003"></span><span id="a_016"></span>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Condensed
Consolidated Statements of Stockholders&#8217; Equity</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Unaudited)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zcIRIaoXKIXe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_404_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_zIQBWJxze6E9" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_409_eus-gaap--NetIncomeLoss_zulKogHn54wh" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_43D_c20220401__20220630_eus-gaap--StockholdersEquity_iS_zd6ydbmB0TYj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_z9dZMqOgXLwh" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40C_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zz5htNS0jocl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 7pt">Stock-based compensation expense</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_40E_eus-gaap--NetIncomeLoss_zpoxRz6R1djb" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0354">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 7pt">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0358">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_435_c20220401__20220630_eus-gaap--StockholdersEquity_iE_zHUvlTPsmKWk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_438_c20210101__20210331_eus-gaap--StockholdersEquity_iS_zLIvrrNNfN0b" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 7pt">Balance at January 1, 2021</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_z7Bf6VBojpu7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 7pt">Shares issued for services</span></td><td><span style="font-size: 7pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt">-</span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20210101__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHujdJ4puhG3" title="Conversion of notes payable, shares" style="text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0408">-</span></span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt">-</span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_404_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_z6180gniBmw3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 7pt">Stock-based compensation expense</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_40C_eus-gaap--NetIncomeLoss_zIH98VmdY4nl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_43E_c20210401__20210630_eus-gaap--StockholdersEquity_iS_zrKC0TEeZ3sc" style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 7pt">Balance at March 31, 2021</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_43E_c20210401__20210630_eus-gaap--StockholdersEquity_iS_zVjCfULv6Omk" style="display: none; vertical-align: bottom; background-color: White">
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<tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueOther_zoP3FPlmbUzf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 7pt">Shares issued for services, net of cancellation</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_ztsk2NWVnTm1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 7pt">Conversion of notes payable</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0489">-</span></span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_403_ecustom--AmortizationOfUnearnedCompensation_zR1xnPg4q8Q5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 7pt">Amortization of unearned compensation</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt">-</span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt">-</span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0500">-</span></span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0501">-</span></span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt"><ix:nonFraction name="USAQ:AmortizationOfUnearnedCompensation" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,594</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zcim7gmytqg7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 7pt">Stock-based compensation expense</span></td><td><span style="font-size: 7pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 7pt">-</span></td><td style="text-align: left"><span style="font-size: 7pt">&#160;</span></td><td><span style="font-size: 7pt">&#160;</span></td>
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  <tr id="xdx_407_eus-gaap--StockRepurchasedDuringPeriodValue_zolfyDFOpHP2" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_403_eus-gaap--NetIncomeLoss_z3NgIPk1wRn1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_43F_c20210401__20210630_eus-gaap--StockholdersEquity_iE_zOOQ7bzIPWT6" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 7pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 7pt"><span style="-sec-ix-hidden: xdx2ixbrl0541">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 7pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_004"></span><span id="a_017"></span>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Condensed
Consolidated Statements of Cash Flows</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Unaudited)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zgucJ7Af93rh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Investing activities:</td><td>&#160;</td>
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    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Cash flows from investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Financing activities:</td><td>&#160;</td>
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    <td style="padding-left: 10pt; text-align: left">Proceeds from sales of common stock</td><td>&#160;</td>
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    <td style="padding-left: 10pt; text-align: left">Issuance of convertible notes payable</td><td>&#160;</td>
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    <td style="padding-left: 10pt; text-align: left">Proceeds of loan borrowings</td><td>&#160;</td>
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    <td style="padding-left: 10pt; text-align: left">Repayments of loan borrowings</td><td>&#160;</td>
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    <td style="padding-left: 10pt; text-align: left">Payment of debt issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr id="xdx_407_eus-gaap--ProceedsFromRelatedPartyDebt_i01_maNCPBUzMuV_zLeo9qiAnnKh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Proceeds of related party borrowings</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
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    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Cash flows from financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">54,454</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding-left: 20pt; text-align: left">Change in cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">189,683</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_z0gWAq4PR81a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">286,855</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,342</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_z9y2OhzRKlz7" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,172</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SupplementalCashFlowInformationAbstract_iB_z1Y9RISdtNol" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Supplemental disclosures of cash flow activity:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InterestPaidNet_i01_zaiPeEBonjV9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Cash paid for interest</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Cash paid for taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zfgCKtY7wc4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Supplemental noncash investing and financing activity:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--DebtAndAccruedInterestConvertedToSharesOfCommonStock_i01_zpHkWo6BkJVc" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="USAQ:DebtAndAccruedInterestConvertedToSharesOfCommonStock" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,925</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40E_eus-gaap--StockIssued1_i01_z8Pe4I6YdU7l" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Debt and common stock issued for intangible assets (Note 5)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0676">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssued1" contextRef="From2021-01-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,612,500</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_005"></span><span id="a_018"></span>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Condensed Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:NatureOfOperations"><p id="xdx_80B_eus-gaap--NatureOfOperations_zuHozscwIgCi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
1. <span id="xdx_82A_zqkY4OMeZcSj">The Company</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">QHSLab,
Inc. (f/k/a USA Equities Corp.) (the &#8220;Company&#8221;, or the &#8220;Registrant&#8221;) was incorporated in Delaware on September
1, 1983<span style="background-color: white">. </span>In 2015, the Company changed its name to USA Equities Corp. On September 23, 2021,
the Company changed its state of incorporation from Delaware to Nevada as a result of a merger with and into its newly formed wholly-owned
subsidiary, USA Equities Corp., a Nevada corporation (&#8220;USA Equities Nevada&#8221;), the surviving entity pursuant to an Agreement
and Plan of Merger. The reincorporation was approved by the stockholders of the Company and USA Equities Nevada is deemed to be the successor
to USA Equities Corp, the Delaware corporation. <span style="background-color: white">On April 19, 2022, the Company changed its name
to QHSLab, Inc.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is a medical device technology and software-as-a-service (&#8220;SaaS&#8221;) company focused on enabling primary care physicians
(&#8220;PCP&#8217;s&#8221;) to increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic
disease as well as provide preventive care through reimbursable procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_80E_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zlAIuqjmJYk5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
2. <span id="xdx_826_z6dGvCr3Hc86">Going Concern</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The
Company has incurred losses since inception, has negative operational cash flows and began recognizing revenues in the fourth quarter
of fiscal 2020. These conditions raise substantial doubt about the Company&#8217;s ability to continue as a going concern. The continuation
of the Company&#8217;s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement,
future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially
reasonable terms, if at all. These condensed consolidated financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock"><p id="xdx_809_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_znfcfxlpATKg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
3. <span id="xdx_826_zIpjP7eufkg7">Basis of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles
in the United States of America (&#8220;U.S. GAAP&#8221;). In the opinion of management, the accompanying unaudited condensed consolidated
financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial
position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction
with the consolidated financial statements and the accompanying notes included in our Annual Report on Form 10- K for the year ended
December 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accounting policies are described in the &#8220;Notes to the Consolidated Financial Statements&#8221; in the 2021 Annual Report on Form
10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from
audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in
the United States. The results of operations for the three and six months ended June 30, 2022 are not necessarily indicative of the operating
results for the full year or for any other subsequent interim period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reclassifications
</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
reclassifications were made to the prior condensed consolidated financial statements to conform to the current period presentation. There
was no change to the previously reported net loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Risks
Related to COVID-19 Pandemic</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
COVID-19 pandemic is affecting the United States and global economies and may affect the Company&#8217;s operations and those of third
parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic are difficult
to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company&#8217;s short-term and long-term liquidity.
The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts
on its business, finances or the global economy as a whole. However, these effects could have a material impact on the Company&#8217;s
liquidity, capital resources and operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounting
Policies</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_84B_eus-gaap--UseOfEstimates_zyXTrJPZmzP1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_861_z4tHWvhFppf7">Use
of Estimates</span>:</i> The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to
make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting
period. Actual results could differ from the estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 46; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_zQqo7YtPuYU" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zJbNDvNCJ3di">Principles
of Consolidation</span></i>: The condensed consolidated financial statements include the accounts of QHSLab, Inc. and its wholly owned subsidiaries
USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzG44oiE7X0f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86A_zFXIww3mTDd3">Cash
and Cash Equivalents</span>:</i> For financial statement presentation purposes, the Company considers those short-term, highly liquid investments
with original maturities of three months or less to be cash or cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ReceivablesPolicyTextBlock"><p id="xdx_84E_eus-gaap--ReceivablesPolicyTextBlock_znPavrGcFtme" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86A_zGHiQtUQX6E4">Accounts
Receivable</span>:</i> The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding
balances and adjusts the reserve for uncollectible balances as necessary based on experience.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_84A_eus-gaap--InventoryPolicyTextBlock_zTn23NJfLPFa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><i><span id="xdx_861_zY6nImWa1kAd">Inventories</span>:
</i>Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company
uses actual costs to determine its cost basis for inventories. Inventories consist of only finished goods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ResearchDevelopmentAndComputerSoftwarePolicyTextBlock"><p id="xdx_84B_eus-gaap--ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_zbzyuLCu4FCf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_866_z56Xi0pe4IL8">Capitalized
Software Development Costs</span>:</i> Software development costs for internal-use software are accounted for in accordance with
Accounting Standards Codification (&#8220;ASC&#8221;) 350-40, <i>Internal-Use Software</i>. Development costs that are incurred
during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is
completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once
the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of
software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a
straight-line basis over three years which is the remaining economic life of the software and is
included in the Cost of revenue on the condensed consolidated statements of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances
occur that could impact the recoverability of the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
software development costs for internal-use software net of amortization expense totaled $<span id="xdx_902_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_c20220630_zGfUBo2YqAH2"><ix:nonFraction name="us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">204,775</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as
of June 30, 2022 and $<span id="xdx_90B_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_c20211231_z1eV5iDS4oVh"><ix:nonFraction name="us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">186,271</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as
of December 31, 2021. The Company completed testing of its internally-developed software application (&#8220;QHSLab platform&#8221;)
at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life
of the software. During the six-month periods ended June 30, 2022 and 2021 there was $<span id="xdx_907_eus-gaap--CapitalizedComputerSoftwareAmortization1_c20220101__20220630_zQ5oBek4mgwd"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareAmortization1" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,615</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
$<span id="xdx_90C_eus-gaap--CapitalizedComputerSoftwareAmortization1_c20210101__20210630_zuBDx5ebNJyb"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareAmortization1" contextRef="From2021-01-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> of amortization recognized, respectively. There were <span id="xdx_907_eus-gaap--CapitalizedComputerSoftwareImpairments1_do_c20220101__20220630_zMjbfFzsrrV9"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2022-01-01to2022-06-30" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">impairments
recognized during the three and six-month periods ended June 30, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:IntangibleAssetsFiniteLivedPolicy"><p id="xdx_847_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zX6PPpPSqd13" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zIQHYCnrDFti">Intangible
Assets</span>:</i> Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on
June 23, 2021. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, <i>Business Combination,
Related Issues, Initial Measurement</i>. These assets are accounted for in accordance with ASC 350-30, <i>Intangibles, General Intangibles
Other Than Goodwill</i>. The cost of the assets is amortized over the remaining useful life of the assets as follows:</span></p>

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    years</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result
in an impact to the value of the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

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Notes Payable</span>:</i> The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional
convertible notes which qualify as equity under ASC 815, <i>Derivatives and Hedging</i>, in accordance with the provisions of ASC 470-20,
<i>Debt with Conversion and Other Options</i>, which provides guidance on accounting for convertible securities with beneficial conversion
features. ASC 470-20 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced
on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes
covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company
records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair
value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the
note. Debt discounts under these arrangements are amortized over the term of the related debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Recognition</span>:</i> <span style="background-color: white">Pursuant to ASC Topic 606, <i>Revenue from Contracts with Customers, </i>or ASC
606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected
to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an
allowance for returns.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">To
determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows
the established five-step framework as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company sells </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">allergy diagnostic-related products and
immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the
point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. During
the quarter ended June 30, 2022, the Company began entering into SaaS subscription agreements to provide physicians with access to the
Company&#8217;s proprietary internally-developed QHSLab platform software that provides <span style="color: #444444; background-color: white">clinical
decision support and patient monitoring</span>. Subscriptions are generally invoiced at the beginning of each subscription period and
revenue is recognized ratably over the subscription period with unearned revenue being recorded as Deferred revenue within Other current
liabilities on the Company&#8217;s condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company includes shipping and handling fees billed to customers in revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The
Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the
portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration
of each individual contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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and Development</span>:</i> Research and development expense is primarily related to developing and improving methods related to the Company&#8217;s
SaaS platform. Research and development expenses are expensed when incurred. <span style="background-color: white">For the six months
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

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Compensation</span>: </i>The Company applies the fair value method of ASC 718, <i>Share Based Payment</i>, in accounting for its stock-based
compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized
over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the
Company&#8217;s common stock and other pertinent factors at the grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Per Common Share</span>:</i> Basic net loss per share is computed using the weighted average number of common shares outstanding during the
period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding
during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options
and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued
and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation
of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20220101__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zMNjIJbMlA3c" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zTUYrtBY3B4" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-01-012022-06-30_us-gaap_CommonStockMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember260590406" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></span></span> common equivalent shares required
to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30,
2022 or 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Taxes</span>:</i> The Company accounts for income taxes in accordance with ASC 740, <i>Accounting for Income Taxes,</i> which requires recognition
of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable
to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with
the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual
limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84D_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zl2mLmL40aRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zfUavPjnrwS8">Recently
Issued Accounting Standards</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August 2020, the Financial Accounts Standards Board (&#8220;FASB&#8221;) issued Accounting Standards Updates (&#8220;ASU&#8221;) 2020-06,
<i>Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity&#8217;s Own Equity
(Subtopic 815-40)</i>, or ASU 2020-06. The updated guidance is part of the FASB&#8217;s simplification initiative, which aims to reduce
unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments
with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required
for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception.
In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions
of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders&#8217; deficit
as of January 1, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact
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</ix:nonNumeric><p id="xdx_85F_zqzHSqNneop4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:AccountsAndNontradeReceivableTextBlock"><p id="xdx_807_eus-gaap--AccountsAndNontradeReceivableTextBlock_zYgdkJ3MXsJ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
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based on past experience, current information and forward-looking economic considerations. The beginning and ending balances of accounts
receivable, net of allowance, are as follows:</span></p>

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</ix:nonNumeric><p id="xdx_8A3_zCHsNssqD1dc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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</ix:nonNumeric><p id="xdx_8AA_zxjlGjGINoX1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
software represents the development costs for the Company&#8217;s internal-use QHSLab platform software. The Company completed testing
of its QHSLab platform software application at the end of the first quarter of 2022 and began to amortize the capitalized expenses on
a straight-line basis over the useful life of the software. During the periods ended June 30, 2022 and December 31, 2021 there was $<span id="xdx_905_eus-gaap--CapitalizedComputerSoftwareAmortization1_c20220101__20220630_zyTdPKTMz7h" title="Capitalized computer software, amortization"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareAmortization1" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,615</ix:nonFraction></span>
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Company&#8217;s condensed consolidated statements of operations. There were <span id="xdx_90D_eus-gaap--CapitalizedComputerSoftwareImpairments1_do_c20220101__20220630_zVwivdb6b4t" title="Capitalized computer software, impairments"><span id="xdx_90F_eus-gaap--CapitalizedComputerSoftwareImpairments1_do_c20210101__20211231_zp7Ku9J2osK3" title="Capitalized computer software, impairments"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2022-01-01to2022-06-30" format="ixt-sec:numwordsen" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2021-01-012021-12-31" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span> impairments recognized during the periods ended June 30,
2022 and December 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intangible assets represent the value the Company paid to acquire the trademark &#8220;AllergiEnd&#8221;, the web domain &#8220;AllergiEnd.com&#8221;
along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician
clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of $<span id="xdx_906_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20210622__20210623_zL6h66lSZ8Ol" title="Acquired intangible assets"><ix:nonFraction name="us-gaap:FinitelivedIntangibleAssetsAcquired1" contextRef="From2021-06-222021-06-23" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,612,500</ix:nonFraction></span>
which was financed through a combination of restricted stock and a promissory note. The allocation of the purchase price to each of these
assets was determined based on ASC 805-50-30, <i>Business Combination, Related Issues, Initial Measurement. </i>The assets are being
amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and
will be tested annually for impairment in accordance with ASC 350-30-35, <i>Intangibles, General Intangibles Other Than Goodwill</i>.
There was $<span id="xdx_908_eus-gaap--DepreciationAndAmortization_c20220101__20220630_zv5ZPocC0VK4" title="Amortization expense"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-01-01to2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,056</ix:nonFraction></span> of amortization expense during the six months quarter ended June 30, 2022 and <span id="xdx_907_eus-gaap--DepreciationAndAmortization_doxL_c20210101__20210630_z8L3VW5lH5Qj" title="Amortization expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0801">no</span></span> amortization expense during the six
months ended June 30, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="USAQ:LoansPayableTextBlock"><p id="xdx_804_ecustom--LoansPayableTextBlock_z503UmRO93uj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
6. <span id="xdx_82F_zne9Y68RtdA5">Loans Payable</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc (&#8220;MedScience&#8221;)
(See Note 5 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum
of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20210623__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zsZGNn1GiYSd" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-06-23_custom_PurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,000</ix:nonFraction></span>. The principal, along with associated interest, are being paid in 36 equal monthly installments that began in July 2021.
The principal balance of the loan is divided between current and long-term liabilities on the Company&#8217;s condensed consolidated
balance sheets. The combined principal due along with accrued interest as of June 30, 2022 is $<span id="xdx_90E_eus-gaap--DebtDefaultLongtermDebtAmount_iI_c20220630_zrg0lYTMrwXf" title="Debt default longterm debt amount"><ix:nonFraction name="us-gaap:DebtDefaultLongtermDebtAmount" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">527,794</ix:nonFraction></span> and as of December 31, 2021 was
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $<span id="xdx_903_eus-gaap--ProceedsFromLoans_c20220301__20220302_znOQyWDL6H99" title="Proceeds from loan"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2022-03-012022-03-02" format="ixt:numdotdecimal" decimals="0" unitRef="USD">128,500</ix:nonFraction></span> in loan proceeds. </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
loan payable, which is split between current and long-term liabilities on the Company&#8217;s condensed consolidated balance sheets,
is due in August 2023. The loan is repaid by the merchant bank withholding an agreed-upon percentage of payments they process on behalf
of the Company with a minimum of $<span id="xdx_902_eus-gaap--PaymentsForLoans_c20220301__20220302_ziVpNsODUmaa" title="Payments for loan"><ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2022-03-012022-03-02" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,305</ix:nonFraction></span> paid every 60 days. As of June 30, 2022, the loan balance is $<span id="xdx_901_eus-gaap--LoansPayable_iI_c20220630_z58O9f1iVrP2" title="Loan payable"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,984</ix:nonFraction></span> and is all in current liabilities
based on the minimum payment schedule. The prior <span style="background-color: white">fixed-fee short-term loan with the same merchant
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 50; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_z8oJaoCypMS" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BE_zd8GLaCgk0e9" style="display: none">Schedule of Convertible Notes Payable</span></span></p>

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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_495_20220630_zcpJBxV344Og" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0844">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A7_zyonygCcYZC" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
1 &#8211; Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zIFJC05oOKP4" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-12-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,000</ix:nonFraction></span> to a shareholder
(Note 1). This Note was issued under a subscription agreement dated <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20201222__20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z4plPzNdv9ql"><ix:nonNumeric contextRef="From2020-12-222020-12-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 25, 2020</ix:nonNumeric></span>. As of June 30, 2022 and December 31, 2021, this
Note had $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_c20220630__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zaMFrRMWscOk" title="Interest Payable, Current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2022-06-30_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zNbWRizpMkb7" title="Interest Payable, Current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,555</ix:nonFraction></span>, respectively, of accrued interest. <span style="background-color: white">On February 23, 2022 the shareholder
</span>elected to convert <span style="background-color: white">the outstanding principal of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z3YtBciTpRkg" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-02-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,000</ix:nonFraction></span> along with accrued interest into
<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220222__20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zzWQv76wpoK7" title="Coverted common shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2022-02-222022-02-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">59,415</ix:nonFraction></span> shares of common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zKwMs0UoD3Q5" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-02-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.47</ix:nonFraction></span> per share. Additionally, the shareholder received warrants exercisable for two years
to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z3QFE1T3u2Ne" title="Number of Securities Called by Warrants or Rights"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2022-02-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,854</ix:nonFraction></span> common shares at $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zg6K3EY8BxY5" title="Exercise Price of Warrants or Rights"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2022-02-23_custom_ConvertibleNotesPayableOneMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.705</ix:nonFraction></span> per share.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
2 &#8211; Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zA0f8eqdsBxk" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span> to a shareholder
(Note 2). The Note bears interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zIbWzuUTXY3b" title="Debt instrument interest rate stated percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% per annum and matures on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zzSjvSPF0G95"><ix:nonNumeric contextRef="From2021-05-012021-05-07_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 30, 2022</ix:nonNumeric></span> (the &#8220;Maturity Date&#8221;) at
which date all outstanding principal and accrued and unpaid interest are due and payable. <span id="xdx_90F_eus-gaap--DebtInstrumentDescription_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zYEHlJC3kMIe" title="Debt Instrument, Description"><ix:nonNumeric contextRef="From2021-05-012021-05-07_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" name="us-gaap:DebtInstrumentDescription">The Company may satisfy the Note upon maturity
or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15-day average
market price of the Company&#8217;s common stock or $0.50. The principal and interest accrued are convertible at any time through the
maturity date of September 30, 2022 at the option of the holder using the same conversion calculation.</ix:nonNumeric></span> As of June 30, 2022 and December
31, 2021, this Note had $<span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_c20220630__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zUISGT5fF3I9" title="Interest payable, current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2022-06-30_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,479</ix:nonFraction></span> and $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwzLkYLtocbd" title="Interest payable, current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableTwoMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,521</ix:nonFraction></span>, respectively, of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
3 &#8211; Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to
which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the &#8220;Note&#8221;) in the principal
amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_znaHTldGVPGf" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-08-10_custom_ConvertibleNotesPayableThreeMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">806,000</ix:nonFraction></span> and warrants to purchase <span id="xdx_90C_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_c20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zmZseqeO7v1i" title="Warrants to purchase common stock"><ix:nonFraction name="USAQ:WarrantsIssuedToPurchaseOfCommonStock" contextRef="AsOf2021-08-10_custom_ConvertibleNotesPayableThreeMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></span> shares of the Company&#8217;s common stock for aggregate consideration of $<span id="xdx_90E_eus-gaap--ProceedsFromWarrantExercises_c20210801__20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z15giQoKMyc8" title="Proceeds from Warrant Exercises"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2021-08-012021-08-10_custom_ConvertibleNotesPayableThreeMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,000</ix:nonFraction></span>.
In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zSlCsVbSGIX1" title="Debt instrument interest rate stated percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-08-10_custom_ConvertiblePromissoryNoteTenMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>% per annum, payable at maturity, and is convertible
into common stock at a price of $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGkaEsw6Ja1g" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-08-10_custom_ConvertiblePromissoryNoteTenMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined
in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share
price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease
if the average closing price of the Company&#8217;s common stock during any ten consecutive trading days beginning September 16, 2021,
and ending on November 15, 2021, was below $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211115__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_ztX3kNnxjLw5" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-15_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span>. As the trading price of the common stock has not been below $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210921__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zk6og8i32wJj" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-09-21_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> since September 21,
2021, this provision is no longer operative.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
November 11, 2021, Mercer Street Global Opportunity Fund, LLC, converted $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20211109__20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zP3NSjocAWL2" title="Conversion of notes payable"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-11-092021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></span> of the principal amount of the $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zrqrfS3ljSC4" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">806,000</ix:nonFraction></span> Secured Convertible
Promissory Note issued August 10, 2021, into <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20211109__20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zFHqeKjuTcVe" title="Conversion of notes payable, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-11-092021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">76,923</ix:nonFraction></span> shares of the Company&#8217;s common stock at a price of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zNDmHA1fszI8" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> per share. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zOEEM6Q3QXpa" title="Number of Securities Called by Warrants or Rights"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></span> Warrants are initially exercisable for a period of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dt_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z1hj5Nrg8tSa" title="Warrants term"><ix:nonNumeric contextRef="AsOf2021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt-sec:durwordsen" name="us-gaap:WarrantsAndRightsOutstandingTerm">three years</ix:nonNumeric></span> at a price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zrtKB5LZKeb1" title="Exercise Price of Warrants or Rights"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-11-11_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.25</ix:nonFraction></span> per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a &#8220;cashless exercise&#8221; if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 51; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20, <i>Debt with Conversion and
Other Options</i>. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the
two instruments using either the fair value method, the relative fair value method, or the residual value method. The Company used the
relative fair value at the time of issuance to allocate the value received between the convertible note and the warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company estimated the fair value of the Warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions
such as the expected term of the Warrants, expected volatility of the Company&#8217;s stock price over the expected term, expected risk-free
interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology
is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded
as debt issuance costs and additional paid in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which
are being recognized over the life of the Note, along with associated interest, is recorded with current liabilities on the Company&#8217;s
condensed&#8239;consolidated balance sheets. As of June 30, 2022, this Note had $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20220630_zgAP3RYhZNre" title="Interest Payable, Current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,191</ix:nonFraction></span> of accrued interest, total unamortized debt issuance
costs of $<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20220630_zqiCiUo6DEbe" title="Debt issuance costs, net"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,830</ix:nonFraction></span>, including the Warrant value, and the remaining discount of $<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220630_zCx5pdPdF3Rf" title="Debt Instrument, Unamortized Discount"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,290</ix:nonFraction></span>. As of December 31, 2021, this Note had $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_c20211231_zdJutc7Vybd6" title="Interest payable, current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,446</ix:nonFraction></span> of
accrued interest, total unamortized debt issuance costs of $<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20211231_z2BFME5QJpBh" title="Unamortized discount (premium) and debt issuance costs, net"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">204,835</ix:nonFraction></span>, including the Warrant value, and the remaining discount of $<span id="xdx_90C_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20211231_zyDDaqjm13f6" title="Debt instrument, unamortized discount"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,060</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:PreferredStockTextBlock"><p id="xdx_806_eus-gaap--PreferredStockTextBlock_zBGoh3n3tWb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
8. <span id="xdx_824_zMEefAJbSFZa">Preferred Stock</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Series
A Preferred Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
shares of Series A Preferred Stock have a stated value of $<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zTAKvmEk4dw6" title="Preferred stock stated value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2019-09-01_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share and are initially convertible into shares of common stock at
a price of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zx3hffPnByXe" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2019-09-01_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.05</ix:nonFraction></span> per share (subject to adjustment upon the occurrence of certain events). <span id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWrZV2Ltqtf6" title="Preferred stock voting rights description"><ix:nonNumeric contextRef="From2019-08-312019-09-01_us-gaap_SeriesAPreferredStockMember" name="us-gaap:PreferredStockVotingRights">The Series A Preferred Stock does not accrue
dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought
before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes,
initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Series
A-2 Preferred Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
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interest accrued thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
rights of holders of the Company&#8217;s common stock with respect to the payment of dividends and upon liquidation are junior in right
of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company&#8217;s Series A-2 Preferred
Shares are pari passu to the rights of the holders of the Company&#8217;s Series A Preferred Shares currently outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company&#8217;s common stock
and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall
be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable
record date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 52; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:EarningsPerShareTextBlock"><p id="xdx_80E_eus-gaap--EarningsPerShareTextBlock_zLYEUepkD505" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company calculates net loss per common share in accordance with ASC 260, <i>Earnings Per Share</i>. Basic and diluted net loss per common
share was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding
during the period. The Company&#8217;s potentially dilutive shares, which include shares issuable upon exercise or conversion of outstanding
common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share
for the six months ended June 30, 2022 and 2021 as the result would be anti-dilutive.</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zUCRDoskhpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zeQUINy57SIe" style="display: none">Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share</span>&#160;</span></p>

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</ix:nonNumeric><p id="xdx_8A0_zdvmIoeuTb1j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p id="xdx_800_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zCI1h3fCRMYc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
10. <span id="xdx_82D_zyyRY2tEcgkb">Stock-based Compensation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
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Research and development expense. Additionally, during the same periods there was expense associated with shares issued for services.
The following table shows how the expenses associated with shares issued for services were classified in the condensed consolidated statements
of operations during the respective periods.</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zSzbn6d1tbMd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B6_zufTEjR5bjk4" style="display: none">Schedule of Stock-based Compensation Expenses</span></span></p>

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    <td style="text-align: left">&#160;</td><td id="xdx_492_20220101__20220630_zH5lfu5mlKc" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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</ix:nonNumeric><p id="xdx_8A3_zSw00cPzniri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the six months ended June 30, 2021 there were <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAndBusinessAdvisorMember_zIOKjmKiX9a6" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2021-01-012021-06-30_custom_ScientificAndBusinessAdvisorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">450,000</ix:nonFraction></span> options granted to certain scientific and business advisors (&#8220;Advisors&#8221;)
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_894_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zTHOMI4X3Shl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions
were used:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BA_z8K7Fsxpava2" style="display: none">Schedule of Fair Value of Option Grant of Weighted-average Assumptions</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected life of the options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected volatility of the underlying stock</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected dividend rate</td><td>&#160;</td>
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</ix:nonNumeric><p id="xdx_8A6_zoh96OKEx2He" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining
term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company&#8217;s
limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share
prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent
to pay any cash dividends.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 53; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock"><p id="xdx_897_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zx7Epf3S02o8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
outstanding at June 30, 2022 consist of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B2_zNYec4esDFGf" style="display: none">Schedule of Options Outstanding and Exercisable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="width: 22%"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zGVlS7Afti9g" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_OptionOneMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate">March 12, 2020</ix:nonNumeric></span></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zVIbfLRGkqMk" title="Number Outstanding" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-06-30_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zQfGyIg5YGrd" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_OptionTwoMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate">June 27, 2020</ix:nonNumeric></span></td><td>&#160;</td>
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    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zgvZ3eXq3UUl" title="Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-06-30_custom_OptionTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.40</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zJBiPwx2IkYh" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_OptionTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">June 27, 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zTU0u2WXwug4" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_OptionThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">December 31, 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A3_zEM7npWVFzNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z6CRtagQaM1f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants
outstanding at June 30, 2022 consist of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B5_z0nX0z9NyOra" style="display: none">Schedule of Warrants Outstanding and Exercisable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number <br /> Exercisable</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 22%"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z6hc9K0NPSlk" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantOneMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">March 16, 2021</ix:nonNumeric></span></td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zjt8iq1PGbR7" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantTwoMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">May 7, 2021</ix:nonNumeric></span></td><td>&#160;</td>
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    <td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zLCxq10oDRNi" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">May 6, 2023</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zRS9hT3pkwA" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantThreeMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">June 17, 2021</ix:nonNumeric></span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zu5OseKCxRK2" title="Number Exercisable" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2022-06-30_custom_WarrantThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,189</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zYk6IZRNVBRb" title="Exercise Price" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-06-30_custom_WarrantThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.83</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zIfa67vIar5h" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">June 16, 2023</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zw4GJ6bngp3" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantFourMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">August 10, 2021</ix:nonNumeric></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zFERGrKlxWyk" title="Number Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2022-06-30_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z7udLc9cklJ6" title="Number Exercisable" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2022-06-30_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zEpvGdtOc1Ci" title="Exercise Price" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-06-30_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.25</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z3V5Bc7xSJn2" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">August 9, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z7PZVOkxIsVb" title="Date Issued"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantFiveMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">February 23, 2022</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zTqHKTMnvGx3" title="Number Outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2022-06-30_custom_WarrantFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,854</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zNeR6EnsTj5e" title="Number Exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2022-06-30_custom_WarrantFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,854</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z4KNyd2sObxd" title="Exercise Price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-06-30_custom_WarrantFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.705</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zJmmNdYJIIlf" title="Expiration Date"><ix:nonNumeric contextRef="From2022-01-012022-06-30_custom_WarrantFiveMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">February 22, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8o7IGi8I9Hi" title="Number Outstanding" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2022-06-30_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,026,647</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zNa3guStLdd3" title="Number Exercisable" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2022-06-30_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,026,647</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zNf68Q1mpOjh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_800_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zZOkrH8o2Yq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
11. <span id="xdx_828_zWJhXEUGNYsl">Related Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
notes payable, related party: </i>See Note 7.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zdwuBVL2XV6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
12. <span id="xdx_820_zBZoThQxMQ5l">Income Taxes</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six month period ended June 30, 2022 and the year ended December 31, 2021, the Company did not record a tax provision as the Company
did not earn any taxable income in either period and maintains a full valuation allowance against its net deferred tax assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zJB6akG0ixSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zVOFslIiqn43" style="display: none">Schedule of Effective Income Tax Rate Reconciliation</span>&#160;</span></p>

</ix:nonNumeric><p id="xdx_8AC_zTseCHLhAP4g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80E_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zVmx5c9Knopd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
13. <span id="xdx_820_zUac1OZr876j">Commitments and Contingencies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement (&#8220;Factoring Agreement&#8221;) with a Factoring
Company. The Factoring Agreement has an initial term of <span id="xdx_90A_ecustom--AgreementTermPeriod_dc_c20210209__20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_z17BK17nEYjl" title="Agreement term"><ix:nonNumeric contextRef="From2021-02-092021-02-09_custom_FactoringAgreementMember" format="ixt-sec:durwordsen" name="USAQ:AgreementTermPeriod">one year</ix:nonNumeric></span> and, in accordance with its terms, has been renewed for an additional
year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the terms of the agreement, designated receivables are sold for periodic advances of up to $<span id="xdx_900_ecustom--AdvancesOnSaleOnReceivables_iI_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_z6Sao9tlKzmg" title="Advances on sale on receivables"><ix:nonFraction name="USAQ:AdvancesOnSaleOnReceivables" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,000</ix:nonFraction></span>. The Factoring Company retains a
reserve of <span id="xdx_90C_ecustom--ReserveOfPurchasedReceivables_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zcx1RnfdWQQ7" title="Reserve of purchased receivables, percentage"><ix:nonFraction name="USAQ:ReserveOfPurchasedReceivables" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% of purchased receivables with the balance available to the Company. Factoring fees begin at <span id="xdx_90B_ecustom--FactoringFees_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zUgSWa4Zq2S5" title="Factoring fees, percentage"><ix:nonFraction name="USAQ:FactoringFees" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.8</ix:nonFraction></span>% for the first 30 days
a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the
right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 30, 2022, the balance of outstanding invoices that the Factoring Company may assign back to the Company if not collected within
90 days is included in the Company&#8217;s Accounts Receivable balance with the amounts received, net of reserves held, included with
other current liabilities on the condensed consolidated balance sheets. The net amount included in other current liabilities is $<span id="xdx_90D_eus-gaap--OtherLiabilitiesCurrent_iI_c20220630__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zxsTHhnRmrA4" title="Other current liabilities"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2022-06-30_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,913</ix:nonFraction></span>
and $<span id="xdx_903_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_z7Eq2uMGQcZd" title="Other current liabilities"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,420</ix:nonFraction></span> as of June 30, 2022 and December 31, 2021, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no pending or threatened legal proceedings as of June 30, 2022. The Company has no non-cancellable operating leases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-06-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_807_eus-gaap--SubsequentEventsTextBlock_zzi3uUsuHZE" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
14. <span id="xdx_825_zJNgWZ7SK4zl">Subsequent Events</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
July 19, 2022, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the
investor an Original Issue Discount Secured Convertible Promissory Note (the &#8220;Note&#8221;) in the principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z2fwWdT441s6" title="Debt Instrument, Face Amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">440,000</ix:nonFraction></span>
and warrants to purchase <span id="xdx_902_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zQ2p3u4ju1Fe" title="Warrants issued to purchase of common stock"><ix:nonFraction name="USAQ:WarrantsIssuedToPurchaseOfCommonStock" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">550,000</ix:nonFraction></span> shares of the Company&#8217;s common stock for aggregate consideration of $<span id="xdx_907_eus-gaap--ProceedsFromWarrantExercises_c20220718__20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z4Ec66EXjo36" title="Proceeds from warrant in consideration"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2022-07-182022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></span>. In addition, pursuant
to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the Note and all interest accrued thereon is payable on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20220718__20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAKk18H89Tne" title="Maturity date"><ix:nonNumeric contextRef="From2022-07-182022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">July 19, 2023</ix:nonNumeric></span>, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zb7hVKEnwE93" title="Debt instrument interest rate stated percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>% per annum, payable at maturity, and is convertible
into common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlHwZix4lySa" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.20</ix:nonFraction></span> per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents,
as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to
the per share price at which such stock or common stock equivalents were sold.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Note provides for various events of default similar to those provided for in similar transactions, including the failure to timely pay
amounts due thereunder. The Note provides further that the Company will be liable to the Buyer for various amounts, including the cost
of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the Note for sale by the
Buyer under the Securities Act or otherwise fails to facilitate Buyer&#8217;s sale of the shares issuable upon conversion of the Note
as required by the terms of the Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
<span id="xdx_90A_ecustom--WarrantsExercised_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOvDu3tuRotl" title="Warrants exercised"><ix:nonFraction name="USAQ:WarrantsExercised" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">550,000</ix:nonFraction></span> Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpnzROGhbaJd" title="Warrants exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.50</ix:nonFraction></span> per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a &#8220;cashless exercise&#8221; if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 60 days following the closing
of the issuance of the Note, a registration statement (the &#8220;Registration Statement&#8221;) with respect to all shares which may
be acquired upon conversion of the Note and exercise of the Warrant (the &#8220;Registrable Securities&#8221;) and to cause the Registration
Statement to be declared effective no later than 90 days after the date of the issuance of the Note, provided, that if the Company is
notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments, the
Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the Company
is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities
covered by such Registration Statement have been sold, or may be sold pursuant to Rule 144 without the volume or other limitations of
such rule, or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities
Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
services rendered in connection with the Securities Purchase Agreement the Company paid Carter, Terry &amp; Company a cash fee of $<span id="xdx_906_ecustom--PaymentForServicesinCash_c20220718__20220719__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd5ozITK4Mv6" title="Payment of services"><ix:nonFraction name="USAQ:PaymentForServicesinCash" contextRef="From2022-07-182022-07-19_custom_PurchaseAgreementMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,000</ix:nonFraction></span>.
In addition, the Company reimbursed the Buyer $<span id="xdx_902_eus-gaap--LegalFees_c20220718__20220719__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zVaumciPLRBe" title="Legal Fees"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2022-07-182022-07-19_custom_PurchaseAgreementMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000</ix:nonFraction></span> for legal expenses incurred in connection with the transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of the issuance of the Note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8hwyVwsPtce" title="Debt instrument, face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">440,000</ix:nonFraction></span>
convertible into shares of the Company&#8217;s common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBtJHXFujeRb" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.20</ix:nonFraction></span>
per share, the price at which the Note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFFgOlug5IIc" title="Debt instrument, face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember260598875" format="ixt:numdotdecimal" decimals="0" unitRef="USD">806,000</ix:nonFraction></span>
referred to in Note 7 may be converted into shares of the Company&#8217;s common stock has been reduced to $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9XDb5iFCg4c" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-07-19_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.20</ix:nonFraction></span>
per share. On July 27, 2022, <span style="background-color: white">Mercer Street Global Opportunity Fund, LLC, converted $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWd9vecJvzVd"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-07-27_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></span> of
the principal amount of the $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20220726__20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxzDUv2ajtYl" title="Debt conversion, amount"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2022-07-262022-07-27_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">806,000</ix:nonFraction></span> Secured Convertible Promissory Note mentioned in Note 7 into <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20220726__20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfYrvTqHhfO3" title="Debt conversion, shares"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2022-07-262022-07-27_us-gaap_ConvertibleNotesPayableMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></span> shares of the
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</ix:nonNumeric><p id="xdx_815_z3Uhzc9SAnch" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0"></p>

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<p style="text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_006"></span>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the Board of Directors and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stockholders
of USA Equities Corp</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
on the Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated balance sheet of USA Equities Corp. (the Company) as of December 31, 2021, and the related
consolidated statements of operations, stockholders&#8217; equity, and cash flows for the year ended December 31, 2021, and the related
notes and schedules (collectively referred to as the financial statements). In our opinion, the financial statements present fairly,
in all material respects, the financial position of the Company as of December 31, 2021, and the results of its operations and its cash
flows for the year ended December 31, 2021, in conformity with accounting principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Substantial
Doubt about the Company&#8217;s Ability to Continue as a Going Concern</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed
in Note 2, the Company has incurred net losses and negative cash flow from operations since inception. These factors, and the need for
additional financing in order for the Company to meet its business plans raises substantial doubt about the Company&#8217;s ability to
continue as a going concern. Our opinion is not modified with respect to that matter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis
for Opinion</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Critical
Audit Matters</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3001
N. Rocky Point Dr. East Suite 200 &#9679; Tampa, Florida 33607 &#9679; 813.367.3527</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
Notes Payable</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
described in Note 3 to the Company&#8217;s consolidated financial statements, the Company accounts for convertible notes deemed conventional
and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions
of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. Accordingly, the
Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between
the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded
in the note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
identified the Company&#8217;s application of the accounting for convertible notes as a critical audit matter. The principal considerations
for our determination of this critical audit matter related to the significant number of transactions which could potentially require
a high degree of subjectivity in the Company&#8217;s judgments in determining the qualitative factors. Auditing these judgments and assumptions
by the Company involves auditor judgment due to the nature and extent of audit evidence and effort required to address these matters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary procedures we performed to address these critical audit matters included the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Stock
Based Compensation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
described in Note 3 to the Company&#8217;s consolidated financial statements, the Company accounts for stock based compensation by applying
the fair value method of ASC 718, which states that compensation cost is measured at the grant date based on the fair value of the award
and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market
price for the company&#8217;s common stock and other pertinent factors at the grant date. Fully vested and non-forfeitable shares issued
prior to the services being performed are classified as unearned stock compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
identified the Company&#8217;s application of the accounting for stock based compensation as a critical audit matter. The principal considerations
for our determination of this critical audit matter related to the significant number of transactions which could potentially require
a high degree of subjectivity in the Company&#8217;s judgments in determining the qualitative factors. Auditing these judgments and assumptions
by the Company involves auditor judgment due to the nature and extent of audit evidence and effort required to address these matters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary procedures we performed to address this critical audit matter included the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#9679;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td>&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reviewed
    agreements for all relevant terms.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tested
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recalculated
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
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    the terms and evaluated the appropriateness of management&#8217;s application of their accounting policies, along with their use
    of estimates, in the determination of any portion that should be classified as unearned stock compensation.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%">Accell Audit &amp; Compliance, P.A.</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    have served as the Company&#8217;s auditor since 2021.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB
    Firm ID#3289</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tampa,
    Florida</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    31, 2022</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Report
of Independent Registered Public Accounting Firm</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the Board of Directors and Stockholders of</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USA
Equities Corp. and Subsidiaries</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Consolidated Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated balance sheets of USA Equities Corp. and Subsidiaries (the &#8220;Company&#8221;) as of December
31,  2020, and the related consolidated statements of operations, stockholders&#8217; deficit, and cash flows for each of the
year then ended, and the related notes (collectively referred to as the &#8220;consolidated financial statements&#8221;). In our opinion,
the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as
of December 31,  2020, and the results of its operations and its cash flows for the years then ended in conformity with accounting
principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Substantial
Doubt about the Company&#8217;s Ability to Continue as a Going Concern</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more
fully discussed in Note 2, the Company has limited operations and revenue generating activities which raises substantial doubt about
the Company&#8217;s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that
might result from the outcome of this uncertainty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion
on the Company&#8217;s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board of the United States of America (&#8220;PCAOB&#8221;) and are required to be independent with respect
to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing
an opinion on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audits provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Audit Matters</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements
that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are
material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The
communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole,
and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the
accounts or disclosures to which they relate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue
from Contracts with Customers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Description
of Matter</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company had $124,532 in revenue for the year ended December 31, 2020. As disclosed in Note 2 to the consolidated financial statements,
the Company management recognizes revenue upon the transfer of control of goods, in an amount that reflects the consideration that is
expected to be received in exchange for those goods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>How
We Addressed the Matter in Our Audits </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on our knowledge of the Company, we determined the nature and extent of procedures to be performed over revenue. Our audit procedures
included the following for each revenue stream where procedures were performed:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Obtained
    an understanding of the internal controls and processes in place over the Company&#8217;s revenue recognition processes and adoption
    of ASC 606.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assessed
    the recorded revenue by selecting a sample of transactions, analyzing the related contract, testing management&#8217;s identification
    of distinct performance obligations, and comparing the amounts recognized for consistency with underlying documentation.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Company&#8217;s auditor from 2019 to 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Cherry Bekaert LLP</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">PCAOB
    Firm ID#<span>00677</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tampa,
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    11, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_007"></span>USA
Equities Corp.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="a_027"></span>Consolidated
Balance Sheets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_309_111_zlBFp6Hzsw83" summary="xdx: Statement - Condensed Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr id="xdx_402_eus-gaap--AssetsCurrentAbstract_i01B_z0K79dwUomT3" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_400_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCzTJT_zhRZlP9JLnv2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_400_eus-gaap--AssetsCurrent_i02TI_mtCzTJT_maCzVPN_z2YrLFIvzqI5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40B_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zuBYXRe30rMj" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LiabilitiesCurrentAbstract_i01B_zgmj23bfY6th" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_i02I_maCzSe0_zc0d6DMardd8" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40C_eus-gaap--OtherLiabilitiesCurrent_i02I_maCzSe0_ziNcLR515vrh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40C_eus-gaap--ShortTermBorrowings_i02I_maCzSe0_zR0zUpqi4CCb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Loans payable, current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermBorrowings" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,865</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1181">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ConvertibleNotesPayableCurrent_i02I_maCzSe0_zQIQwFlGZHU6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Convertible notes payable, current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">542,104</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1184">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_i02I_maCzSe0_zGRYonnjotml" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Convertible note payable, related party</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_i02TI_mtCzSe0_maLzHP8_zvDhTMNowIpi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_zFWg4xYDh1r4" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--AccruedInterestExpensesNonCurrent_i02I_maLNze0o_z8a1mB4UjkQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40E_eus-gaap--LongTermLoansPayable_i02I_maLNze0o_zXb6HBB04V07" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40A_eus-gaap--ConvertibleLongTermNotesPayable_i02I_maLNze0o_zhf9i6FyQrYd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">576,003</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_i02TI_mtLNze0o_maLzHP8_zUskJE0vHRPc" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">691,569</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Liabilities_i01TI_maLASEzgCq_mtLzHP8_zmrlysZYZzpe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,384,431</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">906,189</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockholdersEquityAbstract_i01B_zrRDsAlYYb74" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity (Deficit):</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--PreferredStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_maSEzBTd_zSMKsR39p7A5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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par value; <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zx6AAC4RF15g" title="Preferred stock, shares issued"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwnk1fAU0Cag" title="Preferred stock, shares outstanding"><span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_pid_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVWUUhwzKLC3" title="Preferred stock, shares issued"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zInIPaN3YeDj" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,080,092</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>
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  <tr id="xdx_40B_eus-gaap--PreferredStockValue_i02I_hus-gaap--StatementClassOfStockAxis__custom--SeriesATwoPreferredStockMember_maSEzBTd_z9DEBMd6s0Cj" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_401_eus-gaap--CommonStockValue_i02I_maSEzBTd_zYM1ijF42zC" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    shares issued and outstanding at December 31, 2021 and 2020, respectively</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">656</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredCompensationEquity_i02NI_di_maSEzBTd_zlQs4nUUolul" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Unearned stock compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:DeferredCompensationEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,968</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:DeferredCompensationEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">124,479</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--AdditionalPaidInCapital_i02I_maSEzBTd_zr4amB5PMt4f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0pt; text-align: left">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,348,681</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,264,108</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_maSEzBTd_zFHVo6y31vl9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 0pt; text-align: left; padding-bottom: 1.5pt">Accumulated deficit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,518,895</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_405_eus-gaap--StockholdersEquity_i02TI_pp0p0_mtSEzBTd_maLASEzgCq_z5UtXUHa8bP4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total stockholders&#8217; equity (deficit)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">824,066</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_402_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pp0p0_mtLASEzgCq_z9C1vlY0sxle" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 30pt; text-align: left; padding-bottom: 2.5pt">Total liabilities and stockholders&#8217; equity (deficit)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,208,497</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 59; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_008"></span>USA
Equities Corp.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="a_028"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated
Statements of Operations</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years ended December 31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_300_113_zcQyn7cQr0y9" summary="xdx: Statement - Condensed Consolidated Statements of Operations (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td colspan="2" id="xdx_49B_20200101__20201231_zlFZ4p43DvW" style="text-align: center">Year Ended</td><td>&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_009"></span>USA
Equities Corp.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="a_029"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements
of Stockholders&#8217; Equity (Deficit)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years ended December 31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" summary="xdx: Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" id="xdx_30D_114_ztwoQspiKSE6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">&#160;</td>
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    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_43D_c20200101__20201231_eus-gaap--StockholdersEquity_iS_zBenKDFD6qy8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
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    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
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  <tr id="xdx_408_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zOnOfYLjxD5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Shares issued for services</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1346">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1347">-</span></td>
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  <tr id="xdx_406_ecustom--AdjustmentsToAdditionalPaidInCapitalUnearnedCompensation_zA5e9fwIBVEd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Amortization of unearned compensation</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1356">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1357">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td>
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    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
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    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1372">-</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">-</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1373">-</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td title="Beginning balance, shares" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_439_c20210101__20211231_eus-gaap--StockholdersEquity_iS_zeICbK14RRz2" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
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    <td>&#160;</td>
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<tr id="xdx_407_ecustom--WarrantsIssuedAsDeferredFinancingCosts_zsviI48S75h2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1394">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_403_eus-gaap--StockIssuedDuringPeriodValueOther_zWu47IV38kha" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1401">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1402">-</span></td>
    <td>&#160;</td>
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  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zvlj6YLBZe05" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Conversion of notes payable</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1411">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_407_ecustom--WarrantsIssuedWithConversionOfNotesPayable_zPMqcyK9swWf" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Warrants issued with conversion of notes payable</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1427">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1428">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td title="Beginning balance, shares" style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1432">-</span>&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_401_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_z6BCryQrosb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Cancellation of shares</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1435">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1436">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td title="Beginning balance, shares" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1438">-</span></td><td style="text-align: left">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockRepurchasedAndRetiredDuringPeriodValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1440">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1441">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--AdjustmentsToAdditionalPaidInCapitalUnearnedCompensationSharesIssuedForServices_zqNJ1ctPMfI6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Amortization of unearned compensation</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1445">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_010"></span>USA
Equities Corp.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="a_030"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated
Statements of Cash Flows</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> December 31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_406_ecustom--LongtermDebtAndAccruedInterestConvertedToSharesOfPreferredStock_i01_pp0p0_zjeR7KzEa3i5" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1613">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Debt and accrued interest converted to common stock</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr id="xdx_400_eus-gaap--StockIssued1_i01_zGJRRHLegQX3" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Debt and common stock issued for intangible assets (Note 4)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr id="xdx_405_ecustom--CommonStockIssuedForDebtIssuanceCosts_i01_zQeaqqgkPUd3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Warrants issued in conjunction with convertible note payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Conversion of due to related party to long-term debt</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 62; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_04B_c20210101__20211231_ziXdjEB3WJE6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="f_011"></span>USA
EQUITIES CORP.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="a_031"></span>Notes
to Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:NatureOfOperations"><p id="xdx_80E_eus-gaap--NatureOfOperations_z9iHAbBmgtk6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
1. <span id="xdx_820_zfqOPsY5mPj1">The Company</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USA
Equities Corp. (the &#8220;Company&#8221;, or the &#8220;Registrant&#8221;) was incorporated in Delaware on September 1, 1983. In 2015,
the Company changed its name to USA Equities Corp. On September 23, 2021, the Company changed its state of incorporation from Delaware
to Nevada as a result of a merger with and into its newly formed wholly-owned subsidiary, USA Equities Corp., a Nevada corporation (&#8220;USA
Equities Nevada&#8221;), the surviving entity pursuant to an Agreement and Plan of Merger. The reincorporation was approved by the stockholders
of the Company and USA Equities Nevada is deemed to be the successor to USA Equities Corp, the Delaware corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_803_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zJ8qY1R4SoQ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
2. <span id="xdx_828_zLvnYzVCYVag">Going Concern</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company
has incurred losses since inception, has negative operating cash flows and began recognizing revenues in the fourth quarter of fiscal
2020. These conditions raise substantial doubt about the Company&#8217;s ability to continue as a going concern. The continuation of
the Company&#8217;s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement,
future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially
reasonable terms, if at all. These consolidated financial statements do not include any adjustments that might be necessary if
the Company is unable to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock"><p id="xdx_809_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zarpOsxo0p71" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
3. <span id="xdx_82F_zZTgqkNX7LHe">Basis of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the
United States of America (&#8220;U.S. GAAP&#8221;). In the opinion of management, the accompanying audited consolidated financial statements
include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results
of operations, and cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Reclassifications</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Certain reclassifications were made to the
prior consolidated financial statements to conform to the current period presentation. There was no change to the previously
reported net loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Risks
Related to COVID-19 Pandemic</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
COVID-19 pandemic is affecting the United States and global economies and may affect the Company&#8217;s operations and those of third
parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic is difficult
to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company&#8217;s liquidity, capital resources and
operations. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential
impacts on its business, financing or global economy as a whole.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounting
Policies</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_84C_eus-gaap--UseOfEstimates_zsWsSnvKn9Qh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_868_zO50HnDEomv4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Use
of Estimates</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">:</span></i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions
that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the
estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 63; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zreCA3E6Spn1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86F_zzFTU59uY0Qj">Principles
of Consolidation</span></i>: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries
USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zJa28OxK4B03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86A_zHyq4suWqMs7">Cash
and Cash Equivalents</span>:</i> For financial statement presentation purposes, the Company considers those short-term, highly liquid investments
with original maturities of three months or less to be cash or cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ReceivablesPolicyTextBlock"><p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_z8XRV5wChmge" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span id="xdx_866_zdeD1hhLaTk1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Accounts
Receivable</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">:</span></i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and
will establish a reserve for uncollectible balances as necessary based on experience. As of December 31, 2021 and 2020 there was no
established reserve for uncollectible balances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_843_eus-gaap--InventoryPolicyTextBlock_zQELlIelIQ1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_868_zuiQrdVe3WRd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><i>Inventories</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">:
</span></i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Inventories are stated
at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs
to determine our cost basis for inventories. Inventories consist of only finished goods. Provisions for excess and obsolete inventory
are based on the Company&#8217;s estimates of forecasted sales, expiration dates and assumptions about obsolescence. As of December 31,
2021 and 2020 there was no established provisions for excess and obsolete inventory.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ResearchDevelopmentAndComputerSoftwarePolicyTextBlock"><p id="xdx_84B_eus-gaap--ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_zWqa8r1gSedj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_86B_zuVVHrztnLN2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Capitalized
Software Development Costs</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">:</span></i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification (&#8220;ASC&#8221;)
350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to
be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will
be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its
intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are
expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically
three to five years) and will be included in operating expenses on the consolidated statements of operations once
amortization begins.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances
occur that could impact the recoverability of the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
software development costs for internal-use software totaled $<span id="xdx_900_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20211231_z3Tb6K1rNvQ8"><ix:nonFraction name="us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">186,271</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as of December 31, 2021 and $<span id="xdx_905_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20201231_zDjK7LJzgGY"><ix:nonFraction name="us-gaap:CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,700</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as of December 31, 2020. The software application
is still in development with costs continuing to be capitalized and <span id="xdx_90F_eus-gaap--CapitalizedComputerSoftwareAmortization1_pp0p0_do_c20210101__20211231_zmgD9IbBTSn6"><span id="xdx_903_eus-gaap--CapitalizedComputerSoftwareAmortization1_pp0p0_do_c20200101__20201231_zAqLihOLxkgf"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareAmortization1" contextRef="From2021-01-012021-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareAmortization1" contextRef="From2020-01-012020-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amortization expense being recognized during
the years ended December 31, 2021 and December 31, 2020. There were <span id="xdx_90F_eus-gaap--CapitalizedComputerSoftwareImpairments1_pp0p0_do_c20210101__20211231_zB9aKuAhyggf"><span id="xdx_909_eus-gaap--CapitalizedComputerSoftwareImpairments1_pp0p0_do_c20200101__20201231_zSkgz9csfRLf"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2021-01-012021-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2020-01-012020-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">impairments recognized during the years
ended December 31, 2021 and December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Intangible
Assets:</i> Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on
June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business
Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General
Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows:</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zrToKxRjBqW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_zlHDlgL9BqMd" style="display: none">Schedule of Indefinite-Lived Intangible Assets</span></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
    Method Patent</span></td>
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    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Web
    Domain</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zwDOzJfQX6B2" title="Impaired intangible asset"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WebDomainMember" name="us-gaap:ImpairedIntangibleAssetDescription">Indefinite
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDCHRaRv59ng" title="Impaired intangible asset"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_TrademarksMember" name="us-gaap:ImpairedIntangibleAssetDescription">Indefinite
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</ix:nonNumeric><p id="xdx_8AD_zjo4ZbvHETR3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimated useful lives and carrying value
of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Convertible Notes Payable:</i> The Company
accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify
as equity under ASC 815, <i>Derivatives and Hedging</i>, in accordance with the provisions of ASC 470-20, <i>Debt with Conversion and
Other Options</i>, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses
classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis,
due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving
credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount
to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying
common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under
these arrangements are amortized over the term of the related debt.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_841_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zixjGT5kXbh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_865_zct4472HX2wf">Revenue
Recognition</span>:</i> <span style="background-color: white">Pursuant to ASC Topic 606, <i>Revenue from Contracts with Customers, </i>or ASC
606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected
to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an
allowance for returns.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">To
determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows
the established five-step framework as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
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immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the
point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The
Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the
portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration
of each individual contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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and Development</span>:</i> Research and development expense is primarily related to developing and improving methods related to the Company&#8217;s
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Stock-based Compensation: </i>The Company
applies the fair value of method of ASC 718, <i>Share Based Payment</i>, in accounting for its stock-based compensation. The standard
states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period,
which is usually the vesting period. The Company values stock-based compensation at the market price for the Company&#8217;s common stock
and other pertinent factors at the grant date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

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Per Common Share</span>:</i> Basic net loss per share is computed using the weighted average number of common shares outstanding during the
period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding
during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options
and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued
and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation
of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zNvZQaWoCNs3" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zOXqJBWHvGDj" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember260590406" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember260590437" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></span></span> common equivalent shares required
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Taxes</span>:</i> The Company accounts for income taxes in accordance with ASC 740, <i>Income Taxes,</i> which requires recognition of estimated
income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to
temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the
measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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August 2020, the Financial Accounting Standards Board (&#8220;FASB&#8221;) issued Accounting Standards Update (&#8220;ASU&#8217;)
2020-06, <i>Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity&#8217;s
Own Equity (Subtopic 815-40)</i>, or ASU 2020-06. The updated guidance is part of the FASB&#8217;s simplification initiative, which aims
to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments
with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required
for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception.
In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions
of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders&#8217; deficit
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A1_znAazMyYU4vc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
software represents the development costs for internal-use software. The software application is still in development with costs continuing
to be capitalized and no amortization expense being recognized yet. Capitalization will cease and amortization will begin once development
is substantially complete. The Capitalized software costs will be amortized over the estimated life of the software. There were <span id="xdx_906_eus-gaap--CapitalizedComputerSoftwareImpairments1_pp0p0_do_c20210101__20211231_zXiHwrMwVMuh"><span id="xdx_904_eus-gaap--CapitalizedComputerSoftwareImpairments1_pp0p0_do_c20200101__20201231_zWJ0vxWCLygk"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2021-01-012021-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareImpairments1" contextRef="From2020-01-012020-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">impairments recognized during the years ended
December 31, 2021 and December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intangible assets represent the value the Company paid to acquire the trademark &#8220;AllergiEnd&#8221;, the web domain &#8220;AllergiEnd.com&#8221;
along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician
clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of
$<span id="xdx_90C_eus-gaap--StockIssued1_c20210101__20211231_zwwMAhkC7FMj" title="Share issued"><ix:nonFraction name="us-gaap:StockIssued1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,612,500</ix:nonFraction></span> which was financed through a combination of restricted stock and a promissory note. The provisional allocation of the
purchase price to each of these assets was determined based on ASC 805-50-30, <i>Business Combination, Related Issues, Initial Measurement.
</i>The assets are being amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have
an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35, <i>Intangibles, General Intangibles Other
Than Goodwill</i>. There was $<span id="xdx_906_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20210101__20211231_z0bjj6E0Yg0d"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,056</ix:nonFraction>
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December 31, 2021 and <span id="xdx_905_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_doxL_c20200101__20201231_zUy2RPHFIQe7" title="::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1713">no</span></span>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amortization expense during the year ended December
31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="USAQ:LoansPayableTextBlock"><p id="xdx_80F_ecustom--LoansPayableTextBlock_zGvttizEmSX9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
5. <span id="xdx_82A_zgYbXSBLvI41">Loans Payable</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 21, 2021, the Company entered into a fixed-fee short-term loan with its merchant bank and received $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfDebt_pp0p0_c20210619__20210621_zcy5ddlEaB0h" title="Proceeds from issuance of debt"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfDebt" contextRef="From2021-06-192021-06-21" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">86,000</ix:nonFraction></span> in loan proceeds. The
loan payable, which is classified within current liabilities, will be repaid in 9 months of the original loan date with the merchant
bank withholding an agreed-upon percentage of payments they process on behalf of the Company. As of December 31, 2021, the loan balance
is $<span id="xdx_90E_eus-gaap--LoansPayable_iI_c20211231_zNScHhRUQ5Oi" title="Loans payable"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,793</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc (&#8220;MedScience&#8221;)
(See Note 4 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum
of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210623__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zbserz0EJZPe"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-06-23_custom_PurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The principal, along with associated interest, will be paid in <span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210622__20210623__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zBV1XY46MIFl" title="Debt instrument periodic payment"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2021-06-222021-06-23_custom_PurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">equal monthly installments beginning in July
2021. The principal balance of the loan is divided between current and long-term liabilities on the Company&#8217;s consolidated balance
sheets. The combined principal due along with accrued interest as of December 31, 2021 is $<span id="xdx_90B_eus-gaap--DebtDefaultLongtermDebtAmount_iI_c20211231_zNzgi9Hp7SN4"><ix:nonFraction name="us-gaap:DebtDefaultLongtermDebtAmount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">644,158</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 66; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_807_eus-gaap--DebtDisclosureTextBlock_zgmypL6UAbik" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
6. <span id="xdx_82A_zcq9mPan42Bg">Convertible Notes Payable</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ConvertibleDebtTableTextBlock"><p id="xdx_898_eus-gaap--ConvertibleDebtTableTextBlock_zMdQSnWf3mpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible
notes payable at December 31, 2021 and December 31, 2020 consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B8_zGMqoVefdZk6" style="display: none">Schedule of Convertible Notes Payable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20211231_zxLoby55GXbh" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zvJesV3DiGB1" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
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    <td style="width: 60%; text-align: left">Note 1 and accrued interest and premium &#8211; Principal shareholder</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1729">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zEaWw5ZnJfll" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Note 2 and accrued interest &#8211; Principal shareholder</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1732">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">126,210</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">Note 3 and accrued interest &#8211; Shareholder</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1735">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Note 4 and accrued interest &#8211; Principal shareholder</td><td>&#160;</td>
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    <td style="text-align: left">Note 5 and accrued interest &#8211; Accredited investors</td><td>&#160;</td>
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    <td style="text-align: left">Note 6 and accrued interest &#8211; Principal shareholder</td><td>&#160;</td>
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    <td style="text-align: left">Note 7 and accrued interest &#8211; Accredited investors</td><td>&#160;</td>
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    <td style="text-align: left">Note 8 and accrued interest &#8211; Accredited investors</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,555</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,055</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zh9vZsXl7YNe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note 9 and accrued interest &#8211; Shareholder</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">106,521</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1754">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zvVbsKOLr5d1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Note 10 and accrued interest, net of discount and issuance costs &#8211; Mercer Note</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableTenMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">532,551</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1757">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_z8yupNPZTVR4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">665,627</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="USAQ:ConvertibleNotesPayableAndAccruedInterest" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">754,520</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_zoqewfP5ooEa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
1 &#8211; In October 2009, the Company issued a Convertible Promissory Note with a principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zkQUqfFg98Jj"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2009-10-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">73,500</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to its principal shareholder (Note 1). The note
bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zjdIDwmCOOce"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2009-10-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum until paid or the note and accrued interest is converted into shares of the Company&#8217;s common stock. On February 27, 2020,
the note was modified to extend the maturity date to <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20200225__20200227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z6j49LqgVzf9"><ix:nonNumeric contextRef="From2020-02-252020-02-27_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">March 31, 2023</ix:nonNumeric></span></span> and increase the conversion price to $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5pO5KXFFWbh"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2009-10-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.10</ix:nonFraction>
</span>per share. In accordance with ASC 470-50-40, <i>Debt, Modification and Extinguishments</i>, the modification was accounted for
as an extinguishment with a loss of $<span id="xdx_907_eus-gaap--ExtinguishmentOfDebtGainLossNetOfTax_pp0p0_c20210101__20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zEbMD0mWxlJ5"><ix:nonFraction name="us-gaap:ExtinguishmentOfDebtGainLossNetOfTax" contextRef="From2021-01-012021-03-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,299</ix:nonFraction></span>
on the extinguishment of debt and an offsetting premium on the new note recorded during the quarter ended March 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z0prqrSRmFV3"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,644,424</ix:nonFraction></span> of newly authorized Series A-2
Convertible Preferred Shares. Note 1 was included in that agreement with $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z2k1TNlV0Ca7" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">73,500</ix:nonFraction></span> of principal combined with a premium of $<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedPremium_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zao7yamisFZ" title="Debt instrument unamortized premium"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedPremium" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,299</ix:nonFraction></span> and
accrued interest of $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z4UgmsnNR8hh" title="Interest payable current and noncurrent"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,198</ix:nonFraction></span> converted at $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zcgyhEVwFt5h" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.10</ix:nonFraction></span> per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z2HdHqR18Kuc" title="Interest payable current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>
and $<span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zbIU8HiNIwhj" title="Interest payable current"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableOneMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,378</ix:nonFraction></span>, respectively, in accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
2 &#8211; Effective September 1, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5jw2UsXJhpd" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2019-09-01_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">124,562</ix:nonFraction></span> to its principal
shareholder in consideration for advances previously made to the Company (Note 2). This note bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zBQIC194yFh4" title="Debt instrument, interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2019-09-01_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span>% per annum
and is due and payable on December 30, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zy8TpKClUsTk" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2019-09-01_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember_zGKL7s3sDSza"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_PrincipalShareholderMember_custom_ConvertibleNotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,644,424</ix:nonFraction></span> of newly authorized Series A-2
Convertible Preferred Shares. Note 2 was included in that agreement with $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zTRUBB025c9h" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_PrincipalShareholderMember_custom_ConvertibleNotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">124,562</ix:nonFraction></span> of principal combined with accrued interest of $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember_zn6X3HgFqHP3" title="Interest payable current and noncurrent"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_PrincipalShareholderMember_custom_ConvertibleNotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,894</ix:nonFraction></span>
converted at $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5sNw8Xoap9e" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_PrincipalShareholderMember_custom_ConvertibleNotesPayableTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zYgt20EiQhQ6" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_901_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zaxsT3Gp74T5" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableTwoMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,648</ix:nonFraction></span>, respectively of
accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
3 &#8211; Effective September 12, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z5qVPFyrdK6" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2019-09-12_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,000</ix:nonFraction></span> to a shareholder
(Note 3). This Note bore interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zsvGxYVvpBV3" title="Debt instrument, interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2019-09-12_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></span>% per annum and principal plus any accrued but unpaid interest was due and payable
on January 1, 2021. The Note was convertible at the option of the holder into shares of common stock at a price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zgCv8Ua59l4j" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2019-09-12_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share. On
January 1, 2021, the shareholder elected to convert the outstanding principal of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z6Fd8my5m084" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-01-02_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,000</ix:nonFraction></span> along with accrued interest of $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zrZSo0K4Kngc" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-01-02_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,951</ix:nonFraction></span> into common
stock at a price of $<span id="xdx_907_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwgCoJxdfZIl" title="Common stock at a price"><ix:nonFraction name="USAQ:StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities" contextRef="AsOf2021-01-02_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share resulting in the issuance of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20201230__20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zCpCot5hIcJ4" title="Issuance of shares common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2020-12-302021-01-02_custom_ConvertibleNotesPayableThreeMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">251,805</ix:nonFraction></span> shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
4 &#8211; Effective December 27, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zvMs1nLccjT2"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2019-12-27_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">88,626</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to its principal shareholder in consideration
for advances previously made to the Company (Note 4). This note bore interest at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zL73nnh68Qob"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2019-12-27_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum and was due and payable on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191226__20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zw4jhggIswt1"><ix:nonNumeric contextRef="From2019-12-262019-12-27_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December
30, 2022</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The Note was convertible into shares
of common stock at a price of $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zRBPYvxTcpBh"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2019-12-27_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.55</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share. On March 15, 2021, the principal shareholder
assigned this convertible note along with all accrued and future interest to a third-party shareholder. On March 31, 2021 the
shareholder elected to convert the outstanding principal of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z42qyG7iYPp8"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-03-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">88,626</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">along with accrued interest of $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zjvh4pEpGwUj"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-03-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,096</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">into common stock at a price of $<span id="xdx_907_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zP5NMzXUyYP9"><ix:nonFraction name="USAQ:StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities" contextRef="AsOf2021-03-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.55</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share resulting in the issuance of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210330__20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zLbamYNVgNAf"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-03-302021-03-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">181,313</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of common stock. As of December 31, 2021
and December 31, 2020, this note had accumulated $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z05HzREqsWLd"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_902_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zl44b5RskU"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableFourMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,911</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
respectively of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 67; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
5 &#8211; Under subscription agreements dated September 25, 2020, the Company issued Convertible Promissory Notes (the &#8220;Notes&#8221;)
to various individuals totaling $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zyc2AO9slICl"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-09-25_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,000</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The Notes bore interest at the rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zKyCJTLcd1si"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-09-25_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum and matured on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20200924__20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z9HRQPdRrFii"><ix:nonNumeric contextRef="From2020-09-242020-09-25_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September
30, 2022</ix:nonNumeric></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(the &#8220;Maturity Date&#8221;)
at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs.
<span id="xdx_904_eus-gaap--DebtInstrumentDescription_c20200924__20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zFj4cjYLt8Qd"><ix:nonNumeric contextRef="From2020-09-242020-09-25_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" name="us-gaap:DebtInstrumentDescription">The
Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at a conversion price equal to
the greater of a 20% discount to the 15 day average market price of the Company&#8217;s common stock or $0.10. The principal and interest
accrued are convertible at any time after six months through the Maturity Date at the option of the holder at a 20% discount to the 15
day average market price of the Company&#8217;s share price, but in no event less than $0.10 per share. Upon conversion of any portion
of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion
exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of March 16, 2021 one of the note holders had elected to convert outstanding principal of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zyW4HfRDkQ36"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-03-16_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,000</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">along with accrued interest into <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pp0p0_c20210315__20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zbWh0vrolKp3"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-03-152021-03-16_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="Shares">63,600</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of common stock at a price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zA29Jl6O0iq4"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-03-16_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.50</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210315__20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAcSrziz78k9"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-03-152021-03-16_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,900</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares at $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbfgnzNAAqm7"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-03-16_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.75</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 17, 2021 the other note holder had elected to convert outstanding principal of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zEboowvUK1j4" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-06-17_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">25,000</ix:nonFraction></span> along with accrued interest into <span id="xdx_902_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zZWRl4Po1ksk" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-06-17_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">48,755</ix:nonFraction></span>
shares of common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zARbiD7Zvpuc" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-06-17_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.55</ix:nonFraction></span>. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zW5XyoNTxFrb" title="Warrants to purchase common stock"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-06-17_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,189</ix:nonFraction></span>
common shares at $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z7KoMzjEVML5" title="Warrants exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-06-17_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.83</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021 and December 31, 2020, these notes had accumulated $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zGGNN07ZtkZ5" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z0Ax9BbQDUng" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableFiveMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,462</ix:nonFraction></span>, respectively of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
6 &#8211; Effective September 30, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zCdNsEIpGujb"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-09-30_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">88,016</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to its principal shareholder in consideration
for advances previously made to the Company (Note 6). This note bears interest at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zesvd0zrndv9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-09-30_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">6</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum and is due and payable on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20201230__20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zhIvKwrtwjJ6"><ix:nonNumeric contextRef="From2020-12-302020-12-31_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December
31, 2022</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The Note is convertible into shares
of common stock at a price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z22AYrUnKBlk"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2020-09-30_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.00</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_900_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zaGQtU3g2u7f"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,644,424</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of newly authorized Series A-2 Convertible Preferred
Shares. Note 6 was included in that agreement with $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zrZbfB2jDLlh"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,016</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of principal combined with accrued interest of
$<span id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zwjD7TI4Zm3b"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,612</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">converted at $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zdNPhX2Wnwa3"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.00</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share. As of December 31, 2021 and December
31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z6YHBLBJU8A4"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zoVHqlFNwQVj"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableSixMember_custom_PrincipalShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,331</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
respectively of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
7 &#8211; Effective October 27, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201027__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zbIp8lXk6Ezc" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-10-27_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span> to a shareholder
(Note 7). This Note was issued under the subscription agreements dated <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20201026__20201027__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_znUVlBNqYsE4" title="Debt instrument, maturity date"><ix:nonNumeric contextRef="From2020-10-262020-10-27_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 25, 2020</ix:nonNumeric></span> and described in Note 5 above. As of May 7,
2021, the shareholder had elected to convert outstanding principal of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zVQghhh1ZOX6" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span> along with accrued interest into <span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zolAWMK1ap48" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">214,817</ix:nonFraction></span> shares of common
stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z52YmzLDqv5a" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.49</ix:nonFraction></span>. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zHKAOHknRqmc"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">53,704</ix:nonFraction></span> common shares
at $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zWkouikPH6zg"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.74</ix:nonFraction></span> per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90B_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zOm1mJshX4R4" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z5pnkWqHAxf" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableSevenMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,781</ix:nonFraction></span>, respectively of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
8 &#8211; Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zCGNTVaMRgsj" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-12-23_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">25,000</ix:nonFraction></span> to a shareholder
(Note 8). This Note was issued under the subscription agreements dated <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20201222__20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zc3TXF1WdbWf" title="Debt instrument, maturity date"><ix:nonNumeric contextRef="From2020-12-222020-12-23_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 25, 2020</ix:nonNumeric></span> and described in Note 5 above. As of December
31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_ziOwqWju5Xf7" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,555</ix:nonFraction></span> and $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zlsnT5zardOd" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31_custom_ConvertibleNotesPayableEightMember_custom_AccreditedInvestorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55</ix:nonFraction></span>, respectively of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 68; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
9 &#8211; Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z7bx4BSrwgX2"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to a shareholder (Note 9). The Note bears interest
at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zG3r9ir98HBk"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-05-07_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum and matures on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zkQbzfNwyxqc"><ix:nonNumeric contextRef="From2021-05-012021-05-07_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September
30, 2022</ix:nonNumeric></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(the &#8220;Maturity Date&#8221;)
at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs.
<span id="xdx_907_eus-gaap--DebtInstrumentDescription_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zBLaVeHJ4lTi"><ix:nonNumeric contextRef="From2021-05-012021-05-07_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember260593515" name="us-gaap:DebtInstrumentDescription">The
Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal
to the greater of a 25% discount to the 15 day average market price of the Company&#8217;s common stock or $0.50. The principal and interest
accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the
same conversion calculation. As of December 31, 2021, this note had accumulated $</ix:nonNumeric></span></span><span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_z01nFHPHrlF2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableNineMember_custom_ShareholderMember260593546" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,521</ix:nonFraction>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note
10 &#8211; Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to
which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the &#8220;Note&#8221;) in the principal
amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zIlcEjIQZJfb" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-08-10_custom_ConvertibleNotesPayableTenMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">806,000</ix:nonFraction></span> and warrants to purchase <span id="xdx_90C_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_pp0p0_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zrpzvtLD3no" title="Warrants issued to purchase of common stock"><ix:nonFraction name="USAQ:WarrantsIssuedToPurchaseOfCommonStock" contextRef="AsOf2021-08-10_custom_ConvertibleNotesPayableTenMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="Shares">930,000</ix:nonFraction></span> shares of the Company&#8217;s common stock for aggregate consideration of $<span id="xdx_908_eus-gaap--ProceedsFromWarrantExercises_pp0p0_c20210801__20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zax2r25z60g5" title="Proceeds from warrant in consideration"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2021-08-012021-08-10_custom_ConvertibleNotesPayableTenMember_custom_MercerStreetGlobalOpportunityFundLLCMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span>.
In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially
all of the Company&#8217;s assets. The Note provides for interest at the rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zajlum2Ev2jj" title="Debt instrument interest rate stated percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-08-10_custom_ConvertiblePromissoryNoteTenMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>% per annum, payable at maturity, and is convertible
into common stock at a price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGjTwSQljFKh" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-08-10_custom_ConvertiblePromissoryNoteTenMember_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined
in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share
price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease
if the average closing price of the Company&#8217;s common stock during any ten consecutive trading days beginning September 16, 2021,
and ending on November 15, 2021, was below $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211115__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zqQIOAPPN0O3" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-15_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span>. As the trading price of the common stock has not been below $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210921__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zJ77zxlPy5Eb" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-09-21_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> since September 21,
2021, this provision is no longer operative.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Mercer
Street Global Opportunity Fund, LLC, converted $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20210808__20210810_zRNdSDMaBN47" title="Stock issued during period value conversion of convertible securities"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2021-08-082021-08-10" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></span> of the principal amount of the $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20210810_z38IVyFlK0Sj" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-08-10" format="ixt:numdotdecimal" decimals="0" unitRef="USD">806,000</ix:nonFraction></span> Secured Convertible Promissory Note issued
August 10, 2021, into <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210808__20210810_zlTWaJ3VjC8h" title="Stock issued during period shares conversion of convertible securities"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2021-08-082021-08-10" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">76,923</ix:nonFraction></span> shares of our common stock at a price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210810_zqGomOQBnWy4" title="Debt instrument convertible conversion price1"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-08-10" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span> per share. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
<span id="xdx_908_ecustom--WarrantsExercised_iI_pid_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zmuj3mTZMmEi" title="Warrants exercised"><ix:nonFraction name="USAQ:WarrantsExercised" contextRef="AsOf2021-08-10_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></span> Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zwcWAPEZl9O8" title="Warrants exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-08-10_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.25</ix:nonFraction></span> per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. If at any time after February 10, 2022, there is no effective registration statement covering the
resale of the shares issuable upon exercise of the Warrants at prevailing market prices, then the Warrants may be exercised by means
of a &#8220;cashless exercise&#8221; in which event the investor would be entitled to receive a number of shares determined in accordance
with a customary formula set forth in the Warrant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20, Debt with Conversion and Other
Options. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the two instruments
using either the fair value method, the relative fair value method, or the residual value method. The Company used the relative fair
value at the time of issuance to allocate the value received between the convertible note and the warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company estimated the fair value of warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions such
as the expected term of the Warrants, expected volatility of the Company&#8217;s stock price over the expected term, expected risk-free
interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology
is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded
as debt issuance costs and additional paid in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which
are being recognized over the life of the note, along with associated interest, is recorded with current liabilities on the Company&#8217;s
consolidated balance sheets. As of December 31, 2021, this note had accumulated $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zfJJuSI5ZkLf"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31_custom_ConvertiblePromissoryNoteTenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,446</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of accrued interest, total unamortized debt issuance
costs of $<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20211231_zrvP1YUnEHSj" title="Unamortized debt issuance costs"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">204,835</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
including the Warrant value, and the remaining discount of $<span id="xdx_900_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20211231_z63vh1wYPT41"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,060</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:PreferredStockTextBlock"><p id="xdx_80F_eus-gaap--PreferredStockTextBlock_zXM2QRZMUpzh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
7. <span id="xdx_826_zNMMHEQ0Ppj8">Preferred Stock</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuance
of Series A Preferred Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
September 1, 2019, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUh7SuPuFlBh" title="Stock issued during period shares conversion of convertible securities"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2019-08-312019-09-01_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,080,092</ix:nonFraction></span> shares of Series A Preferred Stock in satisfaction of a previously issued convertible
promissory note held by its principal shareholder in the initial principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zX2jkv5lkYc1" title="Debt instrument face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2019-09-01_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">255,681</ix:nonFraction></span> together with all interest accrued thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
shares of Series A Preferred Stock have a stated value of $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231_zZHBG1ol14k" title="Preferred stock stated value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.25</ix:nonFraction></span> per share and are initially convertible into shares of common stock at
a price of $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqVIolAB7qw6" title="Debt instrument, conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.05</ix:nonFraction></span> per share (subject to adjustment upon the occurrence of certain events). <span id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zms4xfu2oH01" title="Preferred stock voting rights description"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_SeriesAPreferredStockMember" name="us-gaap:PreferredStockVotingRights">The Series A Preferred Stock does not accrue
dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought
before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes,
initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuance
of Series A-2 Preferred Stock</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, the Board of Directors of the Company authorized the issuance of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20211229__20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_z9oDZgOe7D08" title="Stock issued during period value new issues"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-12-292021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_BoardOfDirectorsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,644,424</ix:nonFraction></span> of the Company&#8217;s Series A-2 Convertible
Preferred Shares to its principal shareholder in satisfaction of multiple previously issued convertible promissory notes with initial
principal amounts totaling $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zXe8AXAtd5f"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-30_custom_SeriesA2ConvertiblePreferredSharesMember_custom_BoardOfDirectorsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">286,078</ix:nonFraction></span> together with all interest accrued thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
rights of holders of the Company&#8217;s common stock with respect to the payment of dividends and upon liquidation are junior in right
of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company&#8217;s Series A-2 Preferred
Shares are pari passu to the rights of the holders of the Company&#8217;s Series A Preferred Shares currently outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company&#8217;s common stock
and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall
be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable
record date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 69; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:EarningsPerShareTextBlock"><p id="xdx_80B_eus-gaap--EarningsPerShareTextBlock_z7l3ybshB5Nc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zEhpNtrtjcD7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company calculates net loss per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net loss per common share
was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during
the period. The Company&#8217;s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and
convertible debt have not been included in the computation of diluted net loss per share for the years ended December 31, 2021 and 2020
as the result would be anti-dilutive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_z93uJvrSeqH1" style="display: none">Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<!-- Field: Split-Segment; Name: 001 -->
</ix:nonNumeric><p id="xdx_8A5_zllUquQYWVvk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p id="xdx_80E_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zo9axmUCgEma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
9. <span id="xdx_825_zsGySJR4ZdD6">Stock-based Compensation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the years ended December 31, 2021 and 2020, there was $<span id="xdx_90B_eus-gaap--ShareBasedCompensation_pp0p0_c20210101__20211231_zF7VPUm3IJL"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">35,683</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_90B_eus-gaap--ShareBasedCompensation_pp0p0_c20200101__20201231_zhbeVbPjWT08"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,082</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
respectively, in stock-based compensation associated with stock options included in research and development expense. Additionally,
during the same periods there was $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210101__20211231_zbzVJMYXJ2X6"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">198,811</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200101__20201231_zS0cEPo3uD23"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">141,771</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
respectively, of expense associated with shares issued for services. The following table shows where the expense has been recorded.</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z8m4NeDRnk8d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_zTbryoFgt2Xb" style="display: none">Schedule of Stock-based Compensation Expenses</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYfeM87gwEIf" title="Total Expense - shares issued for services" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-12-31_custom_SharesIssuedForServicesMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,031</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zwOfrhmbWged" title="Total Expense - shares issued for services" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_custom_SharesIssuedForServicesMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">57,469</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Sales and marketing</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zFy8zFUDnswk" title="Total Expense - shares issued for services" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-12-31_custom_SharesIssuedForServicesMember_us-gaap_SellingAndMarketingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">98,331</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zoCXD7DN0ZR1" title="Total Expense - shares issued for services" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_custom_SharesIssuedForServicesMember_us-gaap_SellingAndMarketingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">60,219</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zn3EPzOQ0DL4" title="Total Expense - shares issued for services" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-12-31_custom_SharesIssuedForServicesMember_us-gaap_GeneralAndAdministrativeExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">71,449</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zTPy5A3tOV69" title="Total Expense - shares issued for services" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_custom_SharesIssuedForServicesMember_us-gaap_GeneralAndAdministrativeExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,083</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Total expense &#8211; shares issued for services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zLsMAlPfilkj" title="Total Expense - shares issued for services" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-12-31_custom_SharesIssuedForServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">198,811</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zHouWEcSpxO9" title="Total Expense - shares issued for services" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_custom_SharesIssuedForServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">141,771</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A8_zoxPMTt50Ou5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2021, there were <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zJ3ipKMXHeXe" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2021-01-012021-12-31_custom_ScientificAdvisorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">450,000</ix:nonFraction></span> options granted to certain scientific and business advisors (&#8220;Advisors&#8221;)
with a weighted-average exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zeghSr9btWTl" title="Weighted-average exercise price"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2021-01-012021-12-31_custom_ScientificAdvisorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></span>. The options vest in equal annual installments over <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zkz4GiharUY1" title="Options vesting term"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ScientificAdvisorsMember" format="ixt-sec:durwordsen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">three years</ix:nonNumeric></span> beginning in April 2021
and expire <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zRy4c2eR6guf" title="Options expiration period"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ScientificAdvisorsMember" format="ixt-sec:durwordsen" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod">five years</ix:nonNumeric></span> after grant date. <span style="background-color: white">During the year ended </span>December 31<span style="background-color: white">,
2020, there were <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zcgQkMGMkhg3" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2020-01-012020-12-31_custom_ScientificAdvisorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span> options granted to certain scientific and business advisors (&#8220;Advisors&#8221;) with a weighted-average
exercise price of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zstg7gxu13R2" title="Weighted-average exercise price"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_ScientificAdvisorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.40</ix:nonFraction></span>. The options vest in equal annual installments over <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zMHrOQjM5pCj" title="Options vesting term"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_ScientificAdvisorsMember" format="ixt-sec:durwordsen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">three years</ix:nonNumeric></span> beginning in July 2020 and expire <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zLdCUsln1Lta" title="Options expiration period"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_ScientificAdvisorsMember" format="ixt-sec:durwordsen" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod">five years</ix:nonNumeric></span>
after grant date. </span>There were no options exercised, forfeited or cancelled during either period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, there was $<span id="xdx_907_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_c20211231_z1pB45zPOaad" title="Unrecognized compensation related to unvested options"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,085</ix:nonFraction></span> of unrecognized compensation related to the <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iI_pid_c20211231_zEdSr4k6Fo9h" title="Unrecognized compensation related to unvested options, shares"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,100,000</ix:nonFraction></span> of outstanding options which is expected
to be recognized over a weighted-average period of <span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtM_c20210101__20211231_zBASAHWcBi05" title="Recognized weighted-average period"><ix:nonNumeric contextRef="From2021-01-012021-12-31" format="ixt-sec:durmonth" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">14</ix:nonNumeric></span> months. The options are being expensed over the vesting period for each Advisor.
The weighted-average grant date fair value for options granted during the year ended December 31, 2021 was $<span id="xdx_905_ecustom--WeightedaverageFairValueForOptionsGranted_pid_c20210101__20211231_zjjsymWMWp43" title="Weighted-average fair value for options granted"><ix:nonFraction name="USAQ:WeightedaverageFairValueForOptionsGranted" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.12</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 70; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zCu9zMvWBmrg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions
were used:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_zodnNorjucOc" style="display: none">Schedule of Fair Value of Option Grant of Weighted-average Assumptions</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended <br /> December 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended <br /> December 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210101__20211231_zjwZ74gzX4Vf" title="Risk-free interest rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.21</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200101__20201231_zPPcKkmMRSRd" title="Risk-free interest rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.51</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected life of the options</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected volatility of the underlying stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210101__20211231_zxv79juGjCK7" title="Expected volatility of the underlying stock" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">76.3</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200101__20201231_zkWYzZcrEK0f" title="Expected volatility of the underlying stock" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70.7</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected dividend rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210101__20211231_zqVaEO8tO8Da" title="Expected dividend rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200101__20201231_zP3hMBjM8jri" title="Expected dividend rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AC_zoBv4nJbN7V8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining
term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company&#8217;s
limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share
prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent
to pay any cash dividends.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 8, 2021, the Company entered into a Consulting Agreement (&#8220;Agreement 1&#8221;) with an Investor Relations Consultant, pursuant
to which the Investor Relations Consultant was to provide investor relations services to the Company for consideration of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210308__20210308__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember_zV3cQzhQfD2b" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-03-082021-03-08_us-gaap_CommonStockMember_custom_ConsultingAgreementOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">120,000</ix:nonFraction></span> shares
of common stock of the Company (the &#8220;Share Payment&#8221;) in addition to monthly cash payments for a term of three months. Agreement
1 contains a clause providing the Company the right to cancel the shares of common stock pursuant to the terms of Agreement 1. The value
of the shares were to be expensed when the Investor Relations Consultant met the terms of the Consulting Agreement. The Company notified
the Consultant that the Agreement was terminated effective April 7, 2021 without the terms of the Consulting Agreement being met. The
Company cancelled the Share Payment associated with the Consulting Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 10, 2021, the Company entered into a Consulting Agreement (&#8220;Agreement 2&#8221;) with a Legal Consultant to provide legal
services to the Company for consideration of <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210309__20210310__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember_zHvhRsP9QoCk" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-03-092021-03-10_us-gaap_CommonStockMember_custom_ConsultingAgreementTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,000</ix:nonFraction></span> shares of common stock of the Company (the &#8220;Share Payment&#8221;). The term
of Agreement 2 is <span id="xdx_904_ecustom--AgreementTermPeriod_dtM_c20210309__20210310__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember_zLVivvA579al" title="Agreement term period"><ix:nonNumeric contextRef="From2021-03-092021-03-10_us-gaap_CommonStockMember_custom_ConsultingAgreementTwoMember" format="ixt-sec:durmonth" name="USAQ:AgreementTermPeriod">16</ix:nonNumeric></span> months and the value of the shares is being expensed over the term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 5, 2021, the Company entered into a Consulting Agreement (&#8220;Agreement 3&#8221;) with a Strategic Advisory Consultant to provide
strategic and advisory services to the Company for consideration of <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210504__20210505__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember_zKIGtFpd8T9f" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-05-042021-05-05_us-gaap_CommonStockMember_custom_ConsultingAgreementThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,000</ix:nonFraction></span> shares of common stock of the Company (the &#8220;Share Payment&#8221;).
The term of Agreement 3 was <span id="xdx_90A_ecustom--AgreementTermPeriod_dc_c20210504__20210505__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember_zB6TdzVOq4mk" title="Agreement term period"><ix:nonNumeric contextRef="From2021-05-042021-05-05_us-gaap_CommonStockMember_custom_ConsultingAgreementThreeMember" format="ixt-sec:durwordsen" name="USAQ:AgreementTermPeriod">three months</ix:nonNumeric></span> and the value of the shares was expensed over the term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 14, 2021, the Company entered into a one-month Consulting Agreement (&#8220;Agreement 4&#8221;) with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210613__20210614__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFourMember_zBx0Mymo1wr5" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-06-132021-06-14_us-gaap_CommonStockMember_custom_ConsultingAgreementFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</ix:nonFraction></span> shares of common stock of the Company (the &#8220;Share
Payment&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 16, 2021, the Company entered into a one-month Consulting Agreement (&#8220;Agreement 5&#8221;) with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210715__20210716__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFiveMember_z4tq4steaiCc" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-07-152021-07-16_us-gaap_CommonStockMember_custom_ConsultingAgreementFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</ix:nonFraction></span> shares of common stock of the Company (the &#8220;Share
Payment&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 16, 2021, the Company entered into a one-month Consulting Agreement (&#8220;Agreement 6&#8221;) with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210815__20210816__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementSixMember_zh2AGDDIerM8" title="Number of common stock issued in consideration"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-08-152021-08-16_us-gaap_CommonStockMember_custom_ConsultingAgreementSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</ix:nonFraction></span> shares of common stock of the Company (the &#8220;Share
Payment&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock"><p id="xdx_89B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zhgrkSCXB08g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
outstanding at December 31, 2021 consist of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BE_zti4k4uct5Wc" style="display: none">Schedule of Options Outstanding and Exercisable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Number</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Outstanding</p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Number</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Exercisable</p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 24%"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_z8kp7IWhyV8d" title="Date Issued"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionOneMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate">March 12, 2020</ix:nonNumeric></span></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zDId7Y7c3rc9" title="Number Outstanding" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-12-31_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zoApHdftS4vi" title="Number Exercisable" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2021-12-31_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">333,333</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zsKQwVdUani8" title="Exercise Price" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.40</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zUqP83pTWFo9"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionOneMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">March
    12, 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zeHJJxfYT1Jd" title="Date Issued"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionTwoMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate">June 27, 2020</ix:nonNumeric></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zorXcmIdntph" title="Number Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-12-31_custom_OptionTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zwUZ94XRvfJ4" title="Number Exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2021-12-31_custom_OptionTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zkl6m3vyzxW3" title="Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_OptionTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.40</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zIDidxB0JDb3"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">June
    27, 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zRVFeUNtBCd5" title="Date Issued"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionThreeMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate">January 1, 2021</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zPs1KhQrMlOc" title="Number Outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-12-31_custom_OptionThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">450,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ziI7QyAN0sPf" title="Number Exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2021-12-31_custom_OptionThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zszpOOVO9BO5" title="Exercise Price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_OptionThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.65</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ztn2FES5A9q1" title="Expiration Date"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_OptionThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">December 31, 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8AD_zlXYN8UhwPr2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_za8r5MlLH0nl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants
outstanding at December 31, 2021 consist of:</span></p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Number</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Outstanding</p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Number</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Exercisable</p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 16%; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zX278BaW6fLa" title="Expiration Date"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantOneMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">March 15, 2023</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zEPdoGGpeu66" title="Exercise Price" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_WarrantTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.74</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zfRXEOABP93e" title="Expiration Date"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">May 6, 2023</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zBMadvSwoHm4" title="Date Issued"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantThreeMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">June 17, 2021</ix:nonNumeric></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJNnsMcAsj03" title="Number Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2021-12-31_custom_WarrantThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,189</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJyd4sy97zBc" title="Number Exercisable" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2021-12-31_custom_WarrantThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,189</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zVVnPg7wD83b" title="Exercise Price" style="text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_WarrantThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.83</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zqwhrKjMqFc6" title="Expiration Date"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">June 16, 2023</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z1ZgAfVPMEk2" title="Date Issued"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantFourMember" format="ixt:datemonthdayyearen" name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate">August 10, 2021</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zvY5h0SJHcca" title="Number Outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2021-12-31_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zoA76Qca3nLf" title="Number Exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2021-12-31_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zYeFjNvp070i" title="Exercise Price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-12-31_custom_WarrantFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.25</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zqyi4FEnwNMi" title="Expiration Date"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_WarrantFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">August 9, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zH7TGDSQegDd" title="Number Exercisable" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="USAQ:ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber" contextRef="AsOf2021-12-31_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,011,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8AF_zjtFkJoWWz4j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 71; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zP1WItnvnK03" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
10. <span>Related-Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_826_zKtRj42ciQHi" style="display: none">Related
Party Transactions</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
notes payable, related party: </i>See Note 6.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Issuance
of Series A-2 Preferred Stock, related party: </i>See Note 7.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zSKj94JuEaUb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note
11. <span id="xdx_82D_zfwMmoP3wgQg">Income Taxes</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes in accordance
with ASC 740, <i>Income Taxes,</i> which requires recognition of estimated income taxes payable or refundable on income tax returns for
the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred
income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available
tax benefits not expected to be realized. Given its history of net operating losses, the Company has determined that it is more likely
than not that it will not be able to realize the tax benefit of its net operating loss carryforwards. Accordingly, the Company has not
recognized a deferred tax asset for this benefit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The valuation allowance at December 31, 2021
and 2020 was $<span id="xdx_90A_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20211231_zQpkbwdoyi72" title="Deferred tax assets, valuation allowance"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">528,968</ix:nonFraction></span> and $<span id="xdx_907_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20201231_zeA1EtFTvoT" title="Deferred tax assets, valuation allowance"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">367,231</ix:nonFraction></span>, respectively. The net change in valuation allowance during the years ended December 31, 2021 and
2020 were $<span id="xdx_904_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20210101__20211231_zEbLRtQAwbC9" title="Change in valuation allowance"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,737</ix:nonFraction></span> and $<span id="xdx_90F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20200101__20201231_zp5aGUXty0B2" title="Change in valuation allowance"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,751</ix:nonFraction></span>, respectively. In assessing the realizability of deferred tax assets, management considers whether it
is more likely than not that some portion or all of the deferred income tax assets will not be realized. That realization is dependent
upon the future generation of taxable income during the period in which those temporary differences become deductible. The Company considers
the considers the scheduled reversal of deferred income tax liabilities, projected future taxable income and tax planning strategies
in making this assessment. Based on these considerations, the Company has determined that enough uncertainty exists regarding the realization
of the deferred tax asset balance to apply a full valuation allowance against these assets as of December 31, 2021 and 2020. All tax
years remain open for examination by taxing authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><p id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zfiswpzOIe3k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation between the provision for income taxes
and the expected tax benefit using the federal statutory rate of 21% for 2021 and 2020 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zzfbbvrd2eyd">&#160;Schedule of Effective Income Tax Rate Reconciliation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="display: none; vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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    <td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 60%"></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zUwJQTdyeM3i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0pt">Income tax at federal statutory rate</td><td>&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">21.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="padding-bottom: 2.5pt; text-align: left">Income tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2021-01-012021-12-31" format="ixt:zerodash" decimals="INF" scale="-2" unitRef="Pure">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-01-012020-12-31" format="ixt:zerodash" decimals="INF" scale="-2" unitRef="Pure">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

</ix:nonNumeric><p id="xdx_8AA_zWSP3JwsFg02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has net operating losses of $<span id="xdx_905_eus-gaap--OperatingLossCarryforwards_iI_c20211231_zvX9o7nCHyte" title="Operating losses carryforward"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,518,895</ix:nonFraction></span> which <span id="xdx_90C_eus-gaap--OperatingLossCarryforwardsLimitationsOnUse_c20210101__20211231_zoDfz79jZYd5" title="Operating losses carryforward limitation on use"><ix:nonNumeric contextRef="From2021-01-012021-12-31" name="us-gaap:OperatingLossCarryforwardsLimitationsOnUse">begin to expire in 2027</ix:nonNumeric></span>. Future utilization of currently generated federal and state
NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual
limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zzTZLw7tlld2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
12.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_822_zN9lJ90diReg">Commitments
and Contingencies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement (&#8220;Factoring Agreement&#8221;) with a Factoring
Company. The Factoring Agreement has an initial term of <span id="xdx_903_ecustom--AgreementTermPeriod_dc_c20210209__20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_z1vHFT0Of023" title="Agreement term"><ix:nonNumeric contextRef="From2021-02-092021-02-09_custom_FactoringAgreementMember" format="ixt-sec:durwordsen" name="USAQ:AgreementTermPeriod">one year</ix:nonNumeric></span> and can be renewed for additional annual terms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the terms of the agreement, designated receivables are sold for periodic advances of up to $<span id="xdx_909_ecustom--AdvancesOnSaleOnReceivables_iI_pp0p0_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zT6jcS6UzI0j" title="Advances on sale on receivables"><ix:nonFraction name="USAQ:AdvancesOnSaleOnReceivables" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">150,000</ix:nonFraction></span>. The Factoring Company retains a
reserve of <span id="xdx_909_ecustom--ReserveOfPurchasedReceivables_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zuuT7GZA4s8e" title="Reserve of purchased receivables, percentage"><ix:nonFraction name="USAQ:ReserveOfPurchasedReceivables" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% of purchased receivables with the balance available to the Company. Factoring fees begin at <span id="xdx_906_ecustom--FactoringFees_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zhVSmE90Rr0e" title="Factoring fees, percentage"><ix:nonFraction name="USAQ:FactoringFees" contextRef="AsOf2021-02-09_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.8</ix:nonFraction></span>% for the first 30 days
a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the
right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the balance of outstanding
invoices that the Factoring Company may assign back to the Company if not collected within 90 days is included in the Company&#8217;s
Accounts Receivable balance with the amounts received, net of reserves held, included with other current liabilities on the consolidated
balance sheets. The net amount included in other current liabilities is $<span id="xdx_900_eus-gaap--OtherLiabilitiesCurrent_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zS9AznVAKeEg" title="Other current liabilities"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_FactoringAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,420</ix:nonFraction></span> as of December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no pending or threatened legal proceedings as of December 31, 2021. The Company has no non-cancellable operating leases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-012021-12-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zDERA3U0uoX8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
13.</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span>Subsequent
Event </span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zmIo8NYpQNOf" style="display: none">Subsequent
Events</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
February 23, 2022 the shareholder of convertible Note 8 listed in Note 6 elected to convert the outstanding principal of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwwAIczrCwsb" title="Debt instrument, principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">25,000</ix:nonFraction></span> along
with accrued interest into <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pip0_c20220222__20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zUs4mrKhC4s3" title="Number of shares convertible"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2022-02-222022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="Shares">59,415</ix:nonFraction></span> shares of common stock at a price of $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zQ9DrOx3ZsLa" title="Common stock conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.47</ix:nonFraction></span>. Additionally, the shareholder received warrants exercisable
for <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pip0_dc_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zfnjhiVh2fQb" title="Warrant term"><ix:nonNumeric contextRef="AsOf2022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt-sec:durwordsen" name="us-gaap:WarrantsAndRightsOutstandingTerm">two years</ix:nonNumeric></span> to purchase <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pip0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zMLriZC3p6I2" title="Purchase of warrant"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="Shares">14,854</ix:nonFraction></span> common shares at $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zE5HAkXxds44" title="Warrant price per share"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2022-02-23_us-gaap_SubsequentEventMember_custom_ConvertibleNoteMember_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="USDPShares">0.705</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $<span id="xdx_904_eus-gaap--ProceedsFromLoans_c20220301__20220302__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzZv0UJWYFm2" title="Proceed from loan"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2022-03-012022-03-02_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">123,000</ix:nonFraction></span> in loan proceeds. The
loan payable will be repaid in ten months with the merchant bank withholding an agreed-upon percentage of payments they process on behalf
of the Company.</span></p>

</ix:nonNumeric><p id="xdx_814_zCtx5drIOEa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>QHSLab,
Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7,741,487
SHARES OF COMMON STOCK</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PROSPECTUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>YOU
SHOULD RELY ONLY ON THE INFORMATION CONTAINED IN THIS DOCUMENT OR THAT WE HAVE REFERRED YOU TO. WE HAVE NOT AUTHORIZED ANYONE TO PROVIDE
YOU WITH INFORMATION THAT IS DIFFERENT. THIS PROSPECTUS IS NOT AN OFFER TO SELL COMMON STOCK AND IS NOT SOLICITING AN OFFER TO BUY COMMON
STOCK IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
_____________, all dealers that effect transactions in these securities whether or not participating in this Offering may be required
to deliver a Prospectus. This is in addition to the dealer&#8217;s obligation to deliver a Prospectus when acting as underwriters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Date of This Prospectus is September __, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
II</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INFORMATION
NOT REQUIRED IN THE PROSPECTUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
13. Other Expenses of Issuance and Distribution</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the costs and expenses paid or payable by us in connection with the issuance and distribution of the securities
being registered. All amounts shown are estimates, except for the SEC registration fee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities and
    Exchange Commission registration fee</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39.77</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounting fees and expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,000.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal
    fees and expense</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24,039.77</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
14. Indemnification of Directors and Officers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VI of our Articles of Incorporation, as amended, provide as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise provided by law, a director or officer is not individually liable to the Corporation or its stockholders or creditors for any
damages as a result of any act of failure to act in his individual capacity as a director or officer unless it is proven that his act
or failure to act constituted a breach of his fiduciary duties as a director or officer and his breach of those duties involved intentional
misconduct, fraud, or a knowing violation of law. If the NRS is amended to further eliminate or limit or authorize corporate action to
further eliminate or limit the liability of directors or officers, the liability of directors and officers of the corporation shall be
eliminated or limited to the fullest extent permitted by the NRS as so amended from time to time. Neither any amendment nor repeal of
this Article VI, nor the adoption of any provision of these Articles of Incorporation inconsistent with this Article VI, shall eliminate,
reduce or otherwise adversely affect any limitation on the personal liability of a director or officer of the corporation existing at
the time of such amendment, repeal or adoption of such an inconsistent provision.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VII of our Articles of Incorporation, as amended, provide as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Every
person who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit or proceeding, whether civil,
criminal, administrative or investigative, by the reason of the fact that he or she, or a person with whom he or she is a legal representative,
is or was a director or officer of the Corporation, or who is serving at the request of the Corporation as a director or officer of another
corporation, or is a representative in a partnership, joint venture, trust or other enterprise, shall be indemnified and held harmless
to the fullest extent legally permissible under the laws of the State of Nevada from time to time against all expenses, liability and
loss (including attorneys&#8217; fees, judgments, fines, and amounts paid or to be paid in a settlement) reasonably incurred or suffered
by him or her in connection therewith. The right of indemnification shall be a contract right which may be enforced in any manner desired
by such person. The expenses of officers and directors incurred in defending a civil suit or proceeding must be paid by the Corporation
as incurred and in advance of the final disposition of the action, suit, or proceeding, under receipt of an undertaking by or on behalf
of the director or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that he or she is
not entitled to be indemnified by the Corporation. Such right of indemnification shall not be exclusive of any other right of such directors,
officers or representatives may have or hereafter acquire, and, without limiting the generality of such statement, they shall be entitled
to their respective rights of indemnification under any bylaw agreement, vote of stockholders, provision of law, or otherwise, as well
as their rights under this article.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Without
limiting the application of the foregoing, the Board of Directors may adopt bylaws from time to time with respect to indemnification,
to provide at all times the fullest indemnification permitted by the laws of the State of Nevada, and may cause the corporation to purchase
or maintain insurance on behalf of any person who is or was a director or officer of the corporation or who is serving at the request
of the corporation as an officer, director or representative of any other entity or other enterprise against any liability asserted against
such person and incurred in any such capacity or arising out of such status, whether or not the corporation would have the power to indemnify
such person.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-indent: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any repeal or modification of the above provisions of this Article VII, approved by the stockholders of the corporation
shall be prospective only, and shall not adversely affect any limitation on the liability of a director or officer of the corporation
existing as of the time of such repeal or modification. In the event of any conflict between the above indemnification provisions, and
any other Article of the Articles, the terms and provisions of this Article VII shall control.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
15. Recent Sales of Unregistered Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales
of Unregistered Securities in 2019:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 1, 2019, we issued 1,080,092 shares of Series A Preferred Stock to Troy Grogan in satisfaction of a convertible promissory
note originally issued on December 31, 2013, in the initial principal amount of $255,681, together with all interest accrued thereon.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 1, 2019, we issued a Convertible Promissory Note in the principal amount of $124,562 to Troy Grogan in consideration for advances
previously made to our company. This note bears interest at the rate of 1% per annum and is due and payable on December 30, 2022, and
is convertible into shares of common stock at a price of $0.25 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 20, 2019 we issued 2,172,600 shares of our common stock to the stockholders of Medical Practice Income, Inc. (&#8220;MPI&#8221;)
in exchange for all of the then issued and outstanding shares of common stock of MPI.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 27, 2019, we issued a Convertible Promissory Note in the principal amount of $88,626 to Troy Grogan in consideration for advances
previously made to the Company. This note bears interest at the rate of 10% per annum and is due and payable on December 30, 2022. The
Note is convertible into shares of common stock at a price of $0.55 per share. As of December 31, 2019, this note had accumulated $97
of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the period ended December 31, 2019, we entered into a consulting agreement with a shareholder of our Company. The terms of the agreement
provide that in exchange for certain consulting services the consultant received 300,000 shares of Common Stock upon execution of the
agreement and would receive an additional shares 75,000 shares annually beginning on the effective date of the agreement. As of December
31, 2019, 375,000 shares had been granted under the terms of the agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales
of Unregistered Securities in 2020:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 22, 2020, the Company entered into a Consulting Agreement with a Management Consultant, pursuant to which the Management Consultant
will provide business, intellectual property and Food and Drug Administration (&#8220;FDA&#8221;) regulatory consulting services to the
Company for consideration of a onetime stock payment of 250,000 shares of common stock of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 22, 2020, the Company entered into a Consulting Agreement with a Software Development Consultant, pursuant to which the Software
Development Consultant will provide software development consulting services to the Company for consideration of a onetime stock payment
of 200,000 shares of common stock of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
on May 22, 2020, the Company entered into a Consulting Agreement with a Marketing Consultant, pursuant to which the Marketing Consultant
was to provide marketing research consulting services to the Company for consideration of 100,000 shares of common stock of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 24, 2020, the Company entered into a Consulting Agreement with a Business Development Consultant, pursuant to which the Business
Development Consultant will provide business development consulting services to the Company for consideration of 100,000 shares of common
stock of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 1, 2020, the Company entered into a Consulting Agreement with a Medical Education Consultant, pursuant to which the Medical
Education Consultant will provide medical education consulting services to the Company for consideration of 75,000 shares of common stock
of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 15, 2020, the Company granted 75,000 shares under an existing consulting agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 30, 2020, we issued a Convertible Promissory Note in the principal amount of $88,016 to our majority shareholder in consideration
for advances previously made to the Company. This note bears interest at the rate of 6% per annum and is due and payable on December
31, 2022. The Note is convertible into shares of common stock at a price of $1.00 per share. As of December 31, 2020, this note had $1,331
of accrued interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales
of Unregistered Securities in 2021:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 1, 2021, the holder of a convertible promissory in the principal of $55,000 along with accrued interest of $7,951, converted
all amounts due into 251,805 shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 15, 2021, the holder of a convertible promissory note in the principal amount of $88,626 converted all amounts due under the Note
181,313 shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of March 16, 2021 the holder of a convertible promissory note in the principal amount of $30,000 elected to convert all amounts due into
63,600 shares of common stock and warrants, exercisable for two years, to purchase 15,900 common shares at $0.75 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 17, 2021 the holder of a convertible promissory note in the principal amount of $25,000 elected to convert all amounts due into
48,755 shares of common stock and warrants, exercisable for two years, to purchase 12,189 common shares at $0.83 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of May 7, 2021, the holder of a convertible promissory note in the principal amount of $100,000 elected to convert all amounts due into
214,817 shares of common stock and warrants, exercisable for two years, to purchase 53,704 common shares at $0.74 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the
investor an Original Issue Discount Secured Convertible Promissory Note (the &#8220;Note&#8221;) in the principal amount of $806,000
and warrants to purchase 930,000 shares of the Company&#8217;s common stock for aggregate consideration of $750,000. The holder of the
Note <span style="background-color: white">converted $50,000 of the principal amount of the Note issued into 76,923 shares of our common
stock at a price of $0.65 per share.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2021, the Company issued 2,644,424 of newly authorized Series A-2 Convertible Preferred Shares to its principal shareholder
in exchange for certain convertible promissory notes in the aggregate principal amount of $286,078.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s issuance of the above restricted securities was in reliance upon the exemption from registration pursuant to Section
4(a)(2) under the Act. Unless stated otherwise: (i) the securities were offered and sold only pursuant to individually negotiated transactions
with the recipient, in some cases for service to be rendered, not cash, (ii) there was no general solicitation or general advertising
related to the issuance of the securities; (iii) each of the persons who received these unregistered securities had knowledge and experience
in financial and business matters which allowed them to evaluate the merits and risk of the receipt of these securities, and that they
were knowledgeable about our operations and financial condition; (iv) no underwriter, broker or placement agent participated in, nor
did we pay any commissions or fees to any party in connection with the transactions; and, (v) each certificate issued for these unregistered
securities contained a legend stating that the securities have not been registered under the Securities Act and setting forth the restrictions
on the transferability and the sale of the securities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
16. Exhibits and Financial Statement Schedules</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The following exhibits are included as part of this Form S-1. References in this Exhibit List to &#8220;the Company&#8221; mean QHSLab,
Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    No.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221013740/formpre14c.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Incorporation (incorporated herein by reference to Exhibit B to the Company&#8217;s Information statement filed on June 7, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315222010296/ex3-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment changing corporate name to QHSLab, Inc. (incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed on April 19, 2022).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315219013708/ex3-1.htm" style="-sec-extract: exhibit">Certificate of Designation authorizing issuance of Series A Preferred Stock (incorporated herein by reference to Exhibit 3.01 to the Registrant&#8217;s Current Report on Form 8-K filed on September 5, 2019).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221032849/ex3-1.htm" style="-sec-extract: exhibit">Certificate of Designation authorizing issuance of Series A-2 Preferred Stock (incorporated herein by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K filed on December 30, 2021).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221013740/formpre14c.htm" style="-sec-extract: exhibit">By-Laws (incorporated herein by reference to Exhibit C to the Company&#8217;s Current Report on Form PRE 14-C filed on June 7, 2021).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221005816/ex4-6.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Securities (incorporated herein by reference to Exhibit 4.6 to the Company&#8217;s Current Report on form 10-K filed on March 11, 2021). </span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221006903/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment No. 1 to Exclusive Distribution Agreement by and between USA Equities Corp. and MedScience Research Group (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed March 26, 2021). </span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221015149/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021 (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed June 24, 2021) </span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221015149/ex10-2.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory Note Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021 (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed June 24). </span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221015149/ex10-3.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manufacturing Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021. Portions of the Manufacturing Agreement containing pricing information have been omitted. (incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed June 24) </span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221019947/ex10-5.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Purchase Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.5 to the Company&#8217;s Quarterly Report on Form 10-Q filed August 16, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221019947/ex10-6.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Original Issue Discount Secured Convertible Promissory Note in the principal amount of $806,000 issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC (incorporated by reference to Exhibit 10.6 to the Company&#8217;s Quarterly Report on Form 10-Q filed August 16, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221019947/ex10-7.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock Purchase Warrant to purchase 930,000 shares issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.7 to the Company&#8217;s Quarterly Report on Form 10-Q filed August 16, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221019947/ex10-8.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Rights Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.8 to the Company&#8217;s Quarterly Report on Form 10-Q filed August 16, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.9</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315222020769/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Purchase Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Report on Form 8-k filed July 29, 2022).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315222020769/ex10-2.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Original Issue Discount Secured Convertible Promissory Note in the principal amount of $440,000 issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC (incorporated by reference to the Company&#8217;s Report on Form 8-k filed July 29, 2022).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315222020769/ex10-3.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock Purchase Warrant to purchase 550,000 shares issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.3 to the Company&#8217;s Report on Form 8-k filed July 29, 2022).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315222020769/ex10-4.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Rights Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.4 to the Company&#8217;s Report on Form 8-k filed July 29, 2022).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221021947/ex10-9.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Placement Agent Agreement between the Company and Carter, Terry &amp; Company (incorporated by reference to Exhibit 10.9 to the Registration Statement on Form S-1 filed September 3, 2021).</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.14</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221021947/ex10-10.htm" style="-sec-extract: exhibit">Common Stock Purchase Warrant to purchase 15,900 shares issued by USA Equities Corp. to Juan Escobar dated March 15, 2021 (incorporated by reference to Exhibit 10.10 to the Registration Statement on Form S-1 filed September 3, 2021).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221021947/ex10-10.htm" style="-sec-extract: exhibit">Common Stock Purchase Warrant to purchase 53,704 shares issued by USA Equities Corp. to Juan Escobar dated May 7, 2021 (incorporated by reference to Exhibit 10.10 to the Registration Statement on Form S-1 filed September 3, 2021).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.16</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/856984/000149315221021947/ex10-11.htm" style="-sec-extract: exhibit">Common Stock Purchase Warrant to purchase 12,189 shares issued by USA Equities Corp. to Carlos Santos dated June 17, 2021 (incorporated by reference to Exhibit 10.11 to the Registration Statement on Form S-1 filed September 3, 2021).</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex5-1.htm">Opinion
    of Ellenoff Grossman &amp; Schole LLP</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex23-1.htm">Consent
                                            of Independent Registered Public Accounting Firm</a></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex23-2.htm">Consent
    of Independent Registered Public Accounting Firm</a></span></p></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex107.htm">Filing
    Fee Table</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
17. Undertakings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The undersigned registrant hereby undertakes:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
To include any Prospectus required by Section 10(a)(3) of the Securities Act of 1933;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
To reflect in the Prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of Prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
Fee&#8221; table in the effective registration statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser, each Prospectus filed pursuant to Rule
424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other
than Prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the
date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or Prospectus that is
part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement
or Prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first
use, supersede or modify any statement that was made in the registration statement or Prospectus that was part of the registration statement
or made in any such document immediately prior to such date of first use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)
That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution
of the securities:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold
to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
be considered to offer or sell such securities to such purchaser:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Any preliminary Prospectus or Prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424 (Section 230.424 of this chapter);</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Any free writing Prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The portion of any other free writing Prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SIGNATURES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirement of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement on Form S-1
to be signed on its behalf by the undersigned, thereunto duly authorized in the City of West Palm Beach, Florida, on September 26,
2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">QHSLAB,
INC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Troy Grogan</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Troy
    Grogan </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    and Chief Executive Officer (Principal Executive Officer)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities
and on the dates indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signature</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Troy Grogan </i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">Chairman
    of the Board, <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
    26, 2022</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Troy
    Grogan</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">(Principal Executive Officer) and Director</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p id="xdx_04D_zIvpmfIF6wPc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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[{"type": "S-1", "sequence": "1", "filename": "forms-1.htm", "secsgml_size_bytes": 1801079}]
{"company-data": {"conformed-name": "QHSLab, Inc.", "cik": "0000856984", "assigned-sic": "3841", "irs-number": "112655906", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-267627", "film-number": "221267097"}, "business-address": {"street1": "901 NORTHPOINT PARKWAY", "street2": "SUITE 302", "city": "WEST PALM BEACH", "state": "FL", "zip": "33407", "phone": "(929) 379-6503"}, "mail-address": {"street1": "901 NORTHPOINT PARKWAY", "street2": "SUITE 302", "city": "WEST PALM BEACH", "state": "FL", "zip": "33407"}, "former-company": [{"former-conformed-name": "USA EQUITIES CORP.", "date-changed": "20151119"}, {"former-conformed-name": "USA EQUITY CORP.", "date-changed": "20151116"}, {"former-conformed-name": "AMERICAN BIOGENETIC SCIENCES INC", "date-changed": "19940426"}]}
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
S-1
REGISTRATION
STATEMENT
UNDER
THE
SECURITIES ACT OF 1933
QHSLab,
Inc.
(Exact
Name of Registrant as Specified in its Charter)
Nevada
7389
30-1104301
(State
    or other Jurisdiction
of
    Incorporation)
(Primary
    Standard Industrial
Classification
    Code)
(IRS
    Employer
Identification
    No.)
901
Northpoint Parkway
,
Suite 302
,
West Palm Beach
,
FL
33407
, Phone:
(929)
379-6503
(Address
and Telephone Number of Registrant's Principal Executive Offices and Principal Place of Business)
Copies
    to:
Barry
    I. Grossman
Vincent
    J. McGill
Ellenoff,
    Grossman & Schole LLP
1345
    Avenue of the Americas
New
    York, New York 10105
(516)
    220 6569
Approximate
date of commencement of proposed sale to the public: As soon as practicable after this Registration Statement becomes effective.
If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. ☐
If
this Form is filed to register additional securities for an Offering pursuant to Rule 462(b) under the Securities Act of 1933, please
check the following box and list the Securities Act registration Statement number of the earlier effective registration statement for
the same Offering. ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act of 1933, check the following box and list
the Securities Act registration statement number of the earlier effective registration statement for the same Offering. ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act of 1933, check the following box and list
the Securities Act registration statement number of the earlier effective registration statement for the same Offering. ☐
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
☒
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 7(a)(2)(B) of the Securities Act
☐
The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the
Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective
on such date as the Commission, acting pursuant to said Section 8(a), may determine.
The
information in this Prospectus is not complete and may be changed. We may not sell these securities until the registration statement
filed with the Securities and Exchange Commission becomes effective. This Prospectus is not an offer to sell these securities and we
are not soliciting offers to buy these securities in any state where the offer or sale is not permitted.
SUBJECT
TO COMPLETION, DATED _________, 2022
PRELIMINARY
PROSPECTUS
QHSLab,
Inc.
7,741,487
SHARES OF COMMON STOCK
This
prospectus relates to the offer and sale from time to time by the selling stockholders (the "Selling Stockholders") identified
herein of up to 7,741,487 shares of the common stock, par value $0.001 (the "common stock") of QHSLab, Inc. ("QHSLab,"
the "Company," "we," "our," or "us"), a Nevada corporation, which includes (i) 2,310,000
shares of common stock issuable upon conversion of a 5% Original Issue Discount Convertible Note (the "2022 Note") in the
principal amount of $440,000, plus $22,000.00 of interest to be accrued thereon through the maturity date thereof, with a conversion
price of $0.20 per share issued in a private placement that closed on July 26, 2022 (the "2022 Private Placement); (ii) 550,000
shares of common stock issuable upon exercise of warrants (the "2022 Warrants") issued in the 2022 Private Placement having
an exercise price of $0.50 per share; (iii) 3,731,500 shares of common stock issuable upon conversion of a 5% Original Issue Discount
Convertible Note (the "2021 Note") with a conversion price of $0.20 per share issued in a private placement that closed in
August, 2021 (the "2021 Private Placement"), together with 138,194 shares of common stock previously issued upon conversion
of the 2021 Note; (iv) 930,000 shares of common stock issuable upon exercise of warrants (the "2021 Warrants") issued in
the 2021 Private Placement having an exercise price of $1.25 per share; (iv) 12,189 shares of common stock issuable upon the exercise
of outstanding warrants having an exercise price of $0.83 per share, 53,704 shares of common stock issuable upon the exercise of outstanding
warrants having an exercise price of $0.74 per share and (v) 15,900 shares of common stock issuable upon exercise of warrants having
an exercise price of $0.75 per share (collectively, the "Individual Warrants," collectively with the 2022 Warrants and the
2021 Warrants, the "Warrants"). We are registering the shares which may be sold by the holder of the Notes and warrants issued
in the 2022 Private Placement and the 2021 Private Placement pursuant to the registration rights agreements ("Registration Rights
Agreements") entered into in connection with the Private Placements. See the section of this prospectus entitled "Prospectus
Summary - Recent Developments" for a description of the 2022 Private Placement, and the section of this prospectus entitled "Selling
Stockholders" for additional information regarding the Selling Stockholders.
We
are not selling any shares in this offering. We, therefore, will not receive any proceeds from the sale of the shares by the Selling
Stockholders.
The
registration of the shares offered under this prospectus does not mean that the Selling Stockholders will actually offer or sell any
of these shares. The prices at which the Selling Stockholders may sell the shares in this offering will be determined by the prevailing
market price for the shares of our common stock or in negotiated transactions. See "Plan of Distribution" for more information
about how the Selling Stockholders may sell the shares being registered pursuant to this prospectus.
Each
of the Selling Stockholders may be deemed an "underwriter" within the meaning of Section 2(a)(11) of the Securities Act of
1933, as amended. The Selling Stockholders have informed us that they do not currently have any agreement or understanding, directly
or indirectly, with any person to distribute the shares.
Our
Common Stock is subject to quotation on OTCQB Venture Market under the symbol USAQ. On September 26, 2022, the last reported sales
price for our Common Stock was $0.151 per share.
We
will pay the expenses of the registration of the shares of our common stock offered and sold under this registration statement. Each
of the Selling Stockholders will pay any underwriting discounts, commissions or equivalent expenses and expenses of its legal counsel
applicable to the sale of its shares.
We
are an emerging growth company as that term is used in the Jumpstart Our Business Startups Act of 2012 (the "JOBS Act") and
are subject to reduced public company reporting requirements.
Investing
in our Common Stock involves a high degree of risk. See "Risk Factors" beginning on page 7 of this prospectus for information
that should be considered before buying shares of our Common Stock.
NEITHER
THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED
IF THIS PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
The
Date of This Prospectus is: September __, 2022
TABLE
OF CONTENTS
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
3
PROSPECTUS SUMMARY
4
RISK FACTORS
7
DESCRIPTION OF BUSINESS
18
USE OF PROCEEDS
25
MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
25
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
26
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
31
DIRECTORS AND EXECUTIVE OFFICERS
31
EXECUTIVE COMPENSATION
32
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
32
CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
32
SELLING STOCKHOLDERS
33
PLAN OF DISTRIBUTION
34
DESCRIPTION OF CAPITAL STOCK
35
SHARES ELIGIBLE FOR FUTURE SALE
39
LEGAL MATTERS
39
EXPERTS
39
DISCLOSURE OF COMMISSION'S POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES
39
WHERE YOU CAN FIND ADDITIONAL INFORMATION
39
INDEX TO FINANCIAL STATEMENTS
F-1
The
registration statement containing this prospectus, including the exhibits to the registration statement, provides additional information
about us and the common stock offered under this prospectus. The registration statement, including the exhibits, can be read on our website
and the website of the Securities and Exchange Commission. See "Where You Can Find More Information."
Information
contained in, and that can be accessed through, our web site www.usaqcorp.com shall not be deemed to be part of this prospectus or incorporated
herein by reference and should not be relied upon by any prospective investors for the purposes of determining whether to purchase the
Shares offered hereunder.
2
CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS
This
prospectus, including the sections entitled "Prospectus Summary," "Risk Factors" and "Management's
Discussion and Analysis of Financial Condition and Results of Operations," contains forward-looking statements within the meaning
of the federal securities laws. These statements relate to anticipated future events, future results of operations or future financial
performance. In some cases, you can identify forward-looking statements by terminology such as "may," "might,"
"will," "should," "intends," "expects," "plans," "goals," "projects,"
"anticipates," "believes," "estimates," "predicts," "potential," or "continue"
or the negative of these terms or other comparable terminology.
These
forward-looking statements are only predictions, are uncertain and involve substantial known and unknown risks, uncertainties and other
factors which may cause our (or our industry's) actual results, levels of activity or performance to be materially different from
any future results, levels of activity or performance expressed or implied by these forward-looking statements. The "Risk Factors"
section of this prospectus sets forth detailed risks, uncertainties and cautionary statements regarding our business and these forward-looking
statements. Moreover, we operate in a very competitive and rapidly changing regulatory environment. New risks and uncertainties emerge
from time to time, and it is not possible for us to predict all of the risks and uncertainties that could have an impact on the forward-looking
statements contained in this prospectus.
We
cannot guarantee future results, levels of activity or performance. You should not place undue reliance on these forward-looking statements,
which speak only as of the date of this prospectus. These cautionary statements should be considered with any written or oral forward-looking
statements that we may issue in the future. Except as required by applicable law, including the securities laws of the U.S., we do not
intend to update any of the forward-looking statements to conform these statements to reflect actual results, later events or circumstances
or to reflect the occurrence of unanticipated events. Our forward-looking statements do not reflect the potential impact of any future
acquisitions, mergers, dispositions, joint ventures or other investments or strategic transactions we may engage in.
3
PROSPECTUS
SUMMARY
This
summary highlights selected information contained elsewhere in this Prospectus. It does not contain all the information that you should
consider before investing in the Common Stock. You should carefully read the entire Prospectus, including "Risk Factors",
"Management's Discussion and Analysis of Financial Condition and Results of Operations" and the Financial Statements,
before making an investment decision. In this Prospectus, the terms "QHSLab" "Medical Practice Income" "MPI"
"Company," "Registrant," "we," "us" and "our" refer to QHSLab, Inc. a Nevada
corporation. References to "Selling Shareholders" refer to those shareholders listed herein under "Selling Shareholders"
and their successors, assignees and permitted transferees.
Our
Business
We
are a medical device technology and software as a service (SaaS) company focused on enabling primary care physicians (PCP's) to
increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide preventive
care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose and treat
patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice revenue.
As part of our mission, we are providing PCP's with the software, training and devices necessary to allow them to treat their patients
using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our digital healthcare
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.
In
November 2020, we began shipping Allergi
End
® diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. The Company's revenue generated from sales of Allergi
End
® products was $124,532 in the fourth of quarter
2020 and $1,414,421 for the year ending 2021.
In
June 2021, we announced that we had acquired the method patent, trademark and website associated with Allergi
End
®'s
diagnostic and allergen immunotherapy product portfolio. The acquisition of the Allergi
End
® assets provides us the opportunity
to more fully integrate and leverage our product portfolio across our marketing platform, customer relationships and cost structure.
Based
on the success of PCPs using our Quality Health Score Lab Expert System ("QHSLab") digital healthcare platform combined with
the acquired Allergi
End
® product line, we intend to increase our revenues by charging physicians a monthly subscription fee
for the use of QHSLab and soliciting additional PCPs to increase their revenues by using our proven revenue generating QHSLab and Allergi
End
®
line of products. We also plan to introduce additional point of care diagnostics and treatments, and digital medicine programs that PCPs
can use and prescribe in their practices. In all cases, PCPs will be paid under existing government and private insurance programs, based
upon analyses conducted utilizing QHSLab and treatments provided as a result of such analyses.
Recent
Developments
Securities
Purchase Agreement
On
July 26, 2022, we consummated a Securities Purchase Agreement with Mercer Street Global Opportunity Fund, LLC ("Mercer"),
pursuant to which we issued to Mercer our Original Issue Discount Secured Convertible Promissory Note (the "2022 Note") in
the principal amount of $440,000 and warrants to purchase 550,000 shares of our common stock (the "2022 Warrants") for which
we received aggregate consideration of $400,000. In addition, we entered into a Registration Rights Agreement with Mercer.
The
principal amount of the 2022 Note and all interest accrued thereon is payable on July 21, 2023, and are secured by a lien on substantially
all of our assets. The 2022 Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible into our
common stock at a price of $0.20 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the 2022 Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents,
as defined in the 2022 Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced
to the per share price at which such stock or common stock equivalents were sold.
The
2022 Warrants are initially exercisable for a period of three years at a price of $0.50 per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant. The shares issuable upon conversion of
the 2022 Note and exercise of the 2022 Warrants are to be registered under the Securities Act of 1933, as amended, for resale by Mercer
as provided in the Registration Rights Agreement. If at any time after January 19, 2023, there is no effective registration statement
covering the resale of the shares issuable upon exercise of the 2022 Warrants at prevailing market prices, then the 2022 Warrants may
be exercised by means of a "cashless exercise" in which event the Mercer would be entitled to receive a number of shares
determined in accordance with a customary formula as set forth in the 2022 Warrant.
4
Registration
Rights Agreement
The
Registration Rights Agreement requires us to file with the Securities and Exchange Commission no later than September 25, 2022,
a registration statement (the "Registration Statement") with respect to all shares which may be acquired upon conversion
of the 2022 Note and exercise of the 2022 Warrants (the "Registrable Securities") and to cause the Registration Statement
to be declared effective no later than November 9, 2022, provided, that if we are notified by the SEC that the Registration Statement
will not be reviewed or is no longer subject to further review and comments, we shall cause the Registration Statement to be declared
effective on the fifth trading day following the date on which we are so notified. We are to cause the Registration Statement to remain
continuously effective until all Registrable Securities covered by such Registration Statement have been sold or may be sold pursuant
to Rule 144 without the volume or other limitations of such rule or are otherwise not required to be registered in reliance upon the
exemption in Section 4(a)(1) or 4(a)(7) under the Securities Act.
Placement
Agent Agreement
We
entered into a Placement Agent Agreement with Carter, Terry & Company (the "Placement Agent") dated June 28, 2021 wherein
the Placement Agent agreed to act as our financial advisor and placement agent on a "best efforts" basis with one or more
capital raises. Pursuant to the Placement Agent Agreement we paid the Placement Agent $25,000 for services rendered in connection with
the sale of the $440,000 Note to Mercer.
Summary
of Risk Factors
Our
business and the purchase of the shares offered hereby are subject to numerous risks and uncertainties, including those described in
the section entitled "Risk Factors" and elsewhere in this prospectus. Some of the most significant challenges and risks include
the following:
●
Our Auditor has expressed substantial doubt as to our ability to continue as a going concern.
●
Our limited operating history does not afford investors a sufficient history on which to base an investment decision.
●
We have a history of losses.
●
Our revenues are dependent upon acceptance of our QHSLab Software as a Service ("SaaS") by our health care provider clients.
●
Acceptance of our software and products is dependent upon the reimbursements available to our health care provider clients, specifically
changes in insurances reimbursement policies, will cause us to curtail or cease operations.
●
We may face new entrants and increasing competition in the Digital Medicine market.
●
We cannot be certain that we will obtain patents for our proprietary technology or that such patents will protect us.
●
The availability of a large number of authorized but unissued shares of Common Stock may, upon their issuance, lead to dilution of existing
stockholders.
●
Our stock is thinly traded, sale of your holding may take a considerable amount of time.
●
There are a substantial number of shares of our common stock available for sale by current stockholders, including those issuable upon
conversion of the Note and the sale or potential sale of such shares may adversely effect the market price of our common stock.
Before
you invest in our common stock, you should carefully consider all the information in this Prospectus, including matters set forth under
the heading "Risk Factors."
Where
You Can Find Us
Our
principal executive office and mailing address is at 901 Northpoint Parkway, Suite 302, West Palm Beach, FL 33407, Phone: (929) 379-6503
5
The
Offering
Common
    Stock offered by Selling Stockholders
7,741,487
    shares of our common stock, including (i) 2,310,000 shares of common stock issuable upon conversion of the 2022 Note; (ii) 3,731,500
    shares of common stock issuable upon conversion of the 2021 Note, together with 138,194 shares of common stock previously issued
    upon conversion of the 2021 Note; (iii) 550,000 shares issuable upon exercise of the 2022 Warrants; (iv) 930,000 shares issuable
    upon exercise of the 2021 Warrants; and (v) 81,793 shares of common stock issuable upon exercise of the Individual Warrants.
Common
    Stock outstanding before the Offering
9,065,508
    shares as of September 26, 2022
Common
    Stock outstanding after the Offering
16,806,995
    shares of Common Stock assuming all of the shares offered by this prospectus are issued, including those issuable upon conversion
    of the Notes and exercise of the Warrants.
Use
    of proceeds
We
    will not receive any proceeds from the sale of common stock by the Selling Stockholders; however, we may receive proceeds upon the
    exercise of the Warrants if exercised for cash. See "Use of Proceeds."
Risk
    Factors
Investing
    in our common stock involves a high degree of risk and should not be purchased by investors who cannot afford the loss of their entire
    investment. See "Risk Factors.
6
RISK
FACTORS
The
shares of our common stock being offered for resale by the Selling Stockholders are highly speculative in nature, involve a high degree
of risk and should be purchased only by persons who can afford to lose their entire amount invested in the common stock. Accordingly,
prospective investors should carefully consider, along with other matters referred to herein, the following risk factors and the other
information in this Prospectus in evaluating our business before purchasing any shares of our common stock. If any of the following risks
actually occurs, our business, financial condition or operating results could be materially adversely affected. In such case, you may
lose all or part of your investment.
Risks
Related to our Financial Condition
We
incurred net losses in 2021 and 2020, and through the first six months of 2022 and may not be able to continue to operate as a going
concern.
We
incurred net losses of $770,176 and $327,388 for the years ended December 31, 2021 and 2020, respectively and $469,689 for the six months
ended June 30, 2022. We also had negative cash flows from operations for the years ended December 31, 2021 and 2020, respectively and
during the six months ended June 30, 2022. To support our operations we issued convertible notes and warrants in private placements concluded
in August 2021 and July 2022. The report of our independent registered public accountants on our financial statements for the year ended
December 31, 2021 states that these factors raise uncertainty about our ability to continue as a going concern.
Unless
we are able to generate positive cash flows from operations, we will continue to depend upon further issuances of debt, equity or other
financings to fund ongoing operations. We may continue to incur additional operating losses and we cannot assure you that we will continue
as a going concern.
We
may need additional financing.
We
have funded our operating losses through borrowings, including amounts borrowed from our principal shareholder and the issuance of convertible
notes. As of December 31, 2021, all related party notes due our principal shareholder, including interest accrued thereon, have been
converted into equity. As of June 30, 2022, we have notes and loans outstanding, in the aggregate amount, inclusive of accrued interest,
of $1,501,180 and an Original Discount Note in the amount of $756,000. Subsequent to June 30, 2022, we issued an additional Original
Discount Note in the amount of $440,000. If, we are not able to pay or refinance the outstanding principal and accrued interest on these
notes when due, our operations may be materially and adversely affected. We may need to offer the holders of our debt increases in the
rates of interest they receive or otherwise compensate them through payments of cash or issuances of our equity securities. Future financings
or re-financings may involve the issuance of additional debt, equity and securities convertible into or exercisable for our equity securities.
If we are unable to consummate such financings or re-financings, the trading price of our common stock could be adversely affected and
the terms of such financings may adversely affect the interests of our existing stockholders. Any failure to obtain additional working
capital when required would have a material adverse affect on our business and financial condition and may result in a decline in the
price of our common stock. If we are not able to fund ongoing losses through funds provided by third parties or our principal shareholder,
we may become insolvent
Servicing
our debt requires a significant amount of cash.
Our
ability to make payments on and to refinance our debt, to fund planned capital expenditures and to maintain sufficient working capital
depends on our ability to generate cash in the future. This is subject to numerous factors beyond our control, including our ability
to expand our physician client base. We cannot assure you that our business will generate sufficient cash flow from operations in an
amount sufficient to enable us to service our debt or to fund our other liquidity needs. If our cash flow and capital resources are insufficient
to allow us to make scheduled payments on our debt, we will need to seek additional capital or restructure or refinance all or a portion
of our debt on or before the maturity thereof, any of which could have a material adverse effect on our business, financial condition
or results of operations. We cannot assure you that we will be able to refinance any of our debt on commercially reasonable terms or
at all. If we are unable to generate sufficient cash flow to repay or refinance our debt on favorable terms, it could significantly adversely
affect our financial condition and the value of our outstanding debt and common stock. Our ability to restructure or refinance our debt
will depend on the condition of the capital markets and our financial condition. Any refinancing of our debt could be at higher interest
rates and could require us to issue to the holders additional shares of our common stock and may require us to comply with more onerous
covenants, which could further restrict our business operations. There can be no assurance that we will be able to obtain any financing
when needed.
7
We
are an early stage company with a short operating history and a relatively new business model in an emerging and rapidly evolving market,
which makes it difficult to evaluate our future prospects.
We
are an early stage entity subject to all of the risks inherent in a young business enterprise, such as, lack of market recognition and
limited banking and financial relationships. We have little operating history to aid in our assessing future prospects. We will encounter
risks and difficulties as an early stage company in a new and rapidly evolving market. We may not be able to successfully address these
risks and difficulties, which could materially harm our business and operating results.
We
are not generating sufficient revenues to achieve our business plan.
We
first generated revenues in the fourth quarter of 2020. There is no assurance that we will generate sufficient revenues to become cash
flow positive or ever be profitable. If planned operating levels are changed, higher operating costs encountered, more time needed to
implement our plan, or less funding is received, more funds than currently anticipated may be required. If additional capital is not
available when required, if at all, or is not available on acceptable terms we may be forced to modify or abandon our business plans.
We
have identified material weaknesses in our internal controls, and we cannot provide assurances that these weaknesses will be effectively
remediated or that additional material weaknesses will not occur in the future. If our internal control over financial reporting or our
disclosure controls and procedures are not effective, we may not be able to accurately report our financial results, prevent fraud, or
file our periodic reports in a timely manner, which may cause investors to lose confidence in us and lead to a decline in our stock price.
We cannot remedy the deficiencies in our internal controls until we increase the number of officers in our Company.
Our
management is responsible for establishing and maintaining adequate internal control over our financial reporting, as defined in Rule
13a-15(f) under the Exchange Act. We have identified material weaknesses in our internal controls with respect to our segregation of
duties, which cannot be rectified until we have additional officers, and our limited resources and our insufficient controls over review
of accounting for certain complex transactions therefore our disclosure controls and procedures are not effective in providing material
information required to be included in our periodic SEC filings on a timely basis and to ensure that information required to be disclosed
in our periodic SEC filings is accumulated and communicated to our management to allow timely decisions regarding required disclosure
about our internal control over financial reporting. Some of the material weaknesses in our internal controls are due to our limited
management staff. Due to limited staffing, we are not always able to detect errors or omissions in financial reporting and cannot eliminate
weaknesses due to our inability to segregate duties. If we fail to comply with the rules under Sarbanes-Oxley related to disclosure controls
and procedures in the future or continue to have material weaknesses and other deficiencies in our internal control and accounting procedures
and disclosure controls and procedures, our stock price could decline significantly and raising capital could be more difficult. If additional
material weaknesses or significant deficiencies are discovered or if we otherwise fail to address the adequacy of our internal control
and disclosure controls and procedures our business may be harmed. Moreover, effective internal controls are necessary for us to produce
reliable financial reports and are important to helping prevent financial fraud. If we cannot provide reliable financial reports or prevent
fraud, our business and operating results could be harmed, investors could lose confidence in our reported financial information, and
the trading price of our securities could drop significantly.
All
of our revenues have been generated from one product line.
To
date, all of our revenue has been derived from the sale of the "AllergiEnd®" line of products. If we fail to develop
or acquire additional products or services from which we can generate revenues, we may not achieve sustained positive cash flow or generate
profits. As a result, we will be severely constrained in our ability to fund our operations and achieve our business plan.
We
are dependent upon third parties for our products
.
We
depend upon third parties to supply us with all of the products included in the "AllergiEnd®" line of products from which
we currently derive all of our revenues. If these parties were unable or unwilling to continue to supply our needs, we might not be able
to find an alternative source of supply which would materially adversely impact our business, financial condition and operating results
We
have engaged in limited product development activities and our product development efforts may not result in commercial products.
Although
our QHSLab has been provided to physicians and enabled them to generate revenues, we have only recently begun to seek to charge physicians
for this product. We intend to develop additional features to be added to QHSLab to provide PCPs with additional sources of revenue.
There is no assurance that any of the new features we develop will gain market acceptance. We cannot guarantee we will be able to produce
commercially successful products. Further, our eventual operating results could be susceptible to varying interpretations by potential
customers, or scientists, medical personnel, regulatory personnel, statisticians and others, which may delay, limit or prevent our executing
our proposed business plan.
Our
business model is unproven with no assurance of operating profits.
Our
current business model is unproven and the profit potential, if any, is unknown. We are subject to all the risks inherent in a new business
model. There can be no assurance that our business model will prove successful or that we will achieve significant revenue or profitability.
8
If
we fail to raise additional capital, our ability to implement our business plan and strategy could be compromised.
We
have limited capital resources and operations. To date, our operations primarily have been funded from capital contributions and loans
from our principal shareholder and more recently, third parties. We may not be able to obtain additional financing on terms acceptable
to us, or at all. Even if we obtain financing for our near-term operations and product development, we may require additional capital
beyond the near term. If we are unable to raise capital when needed, our business, financial condition and results of operations would
be materially adversely affected, and we could be forced to reduce or discontinue our operations.
If
we issue additional shares of common stock, it would reduce our stockholders' percent of ownership and may dilute our share value
.
Our
Certificate of Incorporation authorizes the issuance of 900 million shares of common stock.
As
at September xx, 2022 we have outstanding 9,065,508
shares of common stock, without giving effect to shares issuable upon conversion
or exercise of convertible notes, preferred stock, options and warrants currently outstanding. The future issuance of common stock to
raise capital may result in substantial dilution in the percentage of our common stock held by our then existing stockholders. We may
value any common stock issued in the future on an arbitrary basis. The issuance of common stock upon the conversion or exercise of outstanding
notes and warrants, for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares
held by our then existing stockholders and might have an adverse effect on any trading market for our common stock.
Our
cloud based software platform under development is new and unproven.
Our
QHSLab was provided to PCPs on a free test basis. We will be developing additional features to incorporate into QHSLab. The market for
our solutions is relatively new and evaluating the size and scope of the market is subject to risks and uncertainties. Our future success
will depend in large part on the growth of this market and our ability to design and incorporate features that appeal to PCPs and their
patients. Potential customers may not recognize the need for, or benefits of, our platform, which may prompt them to adopt alternative
products and services to satisfy their healthcare requirements. Assessing the market for our solutions we are competing in, or planning
to compete in, is particularly difficult due to a number of factors, including limited available information and rapid evolution of the
market. If our market does not experience significant growth, or if demand for our platform does not occur, then our business, results
of operations and financial condition will be adversely affected.
We
are Dependent on Existing Key Personnel and Need to Recruit Additional Personnel.
Our
success depends, to a large degree, upon the efforts and abilities of Troy Grogan, our sole officer and key consultants. The loss of
the services of one or more of our key providers could have a material adverse effect on our operations. In addition, as our business
model is implemented, we will need to recruit and retain additional management, financial personnel, key employees and consulting service
providers in virtually all phases of our operations. Key employees and consultants will require a strong background in our industry.
We cannot assure that we will be able to successfully attract and retain key personnel.
Our
sole officer and director is engaged in other business activities and has a conflict in determining how much time to devote to our affairs.
His failure to devote sufficient time to our business could have a negative impact on our operations.
Our
sole executive officer and director is not required to, and will not, commit his full time to our affairs, which results in a conflict
of interest in allocating his time between our operations and the other businesses in which he is engaged. Our sole executive officer
and director is engaged in several other business endeavors and is not obligated to contribute any specific number of hours to our affairs.
His failure to devote time to our business could have an adverse impact on our business, results of operations and financial condition.
We
operate in a highly competitive industry.
We
encounter competition from local, regional or national entities, some of which have superior resources or other competitive advantages.
Intense competition may adversely affect our business, financial condition or results of operations. Our competitors may be larger and
more highly capitalized, with greater name recognition. We will compete with such companies on brand name, quality of services, level
of expertise, advertising, product and service innovation and differentiation of product and services. As a result, our ability to secure
significant market share may be impeded.
9
We
face substantial competition, and others may discover, develop, acquire or commercialize competitive products before or more successfully
than we do.
We
operate in a highly competitive environment. Our products compete with other products or treatments for diseases for which our products
may be indicated. Other healthcare companies have greater clinical, research, regulatory and marketing resources than us. In addition,
some of our competitors may have technical or competitive advantages for the development of technologies and processes. These resources
may make it difficult for us to compete with them to successfully discover, develop and market new products.
The
growth of our business relies, in part, on the growth and success of our clients.
The
utility of our products to our clients will be determined by their ability to incorporate them into their health care regimen and the
acceptance of our products by their patients. The ability of our clients to incorporate our products into their practices is outside
of our control. In addition, if the number of patients of one or more of our clients using our products were to be reduced, such decrease
would lead to a decrease in our revenue.
We
conduct business in a heavily regulated industry. If we fail to comply with applicable laws and government regulations, we could incur
penalties or be required to make significant changes to our operations or experience adverse publicity, which could have a material adverse
effect on our business, financial condition, and results of operations.
The
healthcare industry is heavily regulated and closely scrutinized by federal, state and local governments. Comprehensive statutes and
regulations govern the products we offer and the manner in which we provide and bill for services and collect reimbursement from governmental
programs and private payors, our contractual relationships with our providers, vendors and clients, our marketing activities and other
aspects of our operations. Of particular importance are:
●
the
    federal physician self-referral law, commonly referred to as the Stark Law;
●
the
    federal Anti-Kickback Act;
●
the
    criminal healthcare fraud provisions of HIPAA;
●
the
    federal False Claims Act;
●
reassignment
    of payment rules that prohibit certain types of billing and collection;
●
similar
    state law provisions pertaining to anti-kickback, self-referral and false claims issues;
●
state
    laws that prohibit general business corporations, such as us, from practicing medicine; and
●
laws
    that regulate debt collection practices as applied to our debt collection practices.
Some
of our business activities could be subject to challenge under one or more of such laws. Achieving and sustaining compliance with these
laws may prove costly. Failure to comply with these laws and other laws can result in civil and criminal penalties such as fines, damages,
overpayment recoupment, loss of enrollment status and exclusion from the Medicare and Medicaid programs. The risk of our being found
in violation of these laws and regulations is increased by the fact that many of their provisions are open to a variety of interpretations.
Our failure to accurately anticipate the application of these laws and regulations to our business or any other failure to comply with
regulatory requirements could create liability for us and negatively affect our business. Any action against us for violation of these
laws or regulations, even if we successfully defend against it, could cause us to incur significant legal expenses, divert our management's
attention from the operation of our business and result in adverse publicity. Dealing with investigations can be time- and resource-consuming.
Any such investigation or settlement could increase our costs or otherwise have an adverse effect on our business. In addition, because
of the potential for large monetary exposure under the federal False Claims Act, which provides for treble damages and mandatory minimum
penalties of $5,500 to $11,000 per false claim or statement, healthcare providers often resolve allegations without admissions of liability
for significant and material amounts to avoid the uncertainty of treble damages that may be awarded in litigation proceedings. Such settlements
often contain additional compliance and reporting requirements as part of a consent decree, settlement agreement or corporate integrity
agreement. It is expected that the government will continue to devote substantial resources to investigating healthcare providers'
compliance with the healthcare reimbursement rules and fraud and abuse laws. The laws, regulations and standards governing the provision
of healthcare services may change significantly in the future.
10
Developments
in the healthcare industry could adversely affect our business
Developments
in the healthcare industry and evolving government policy could adversely affect healthcare spending and reimbursement for healthcare
services. We are particularly dependent on primary care physicians and possibly others in the healthcare industry who are dependent upon
revenues derived from federal healthcare programs.
General
reductions in expenditures by healthcare industry participants could result from, among other things:
●
government or private initiatives that affect the manner in which healthcare providers interact with patients, payers or other healthcare
    industry participants, including changes in pricing or means of delivery of healthcare products and services;
●
consolidation of healthcare industry participants;
●
reductions
in governmental funding for healthcare;
●
adverse
changes in business or economic conditions affecting healthcare payers or providers, pharmaceutical, biotechnology or medical device
companies or other healthcare industry participants; and
●
restructuring
of the healthcare industry and possible elimination of private insurers.
Even
if general expenditures by industry participants remain the same or increase, developments in the healthcare industry may result in reduced
spending for the products or services we provide. The use of our products and services could be affected by changes in health insurance
plans resulting in a decrease in the willingness of PCPs to purchase our products.
The
timing and impact of developments in the healthcare industry are difficult to predict. We cannot assure you that the markets for any
products we may seek to distribute and services we provide will be sustained.
Our
use and disclosure of personally identifiable information, including health information, is subject to federal and state privacy and
security regulations, and our failure to comply with those regulations or to adequately secure the information we hold could result in
significant liability or reputational harm and, in turn, a material adverse effect on our client base, membership base and revenue.
Numerous
state and federal laws and regulations govern the collection, dissemination, use, privacy, confidentiality, security, availability and
integrity of personally identifiable information (PII), including protected health information (PHI). HIPAA establishes a set of basic
national privacy and security standards for the protection of PHI, by health plans, healthcare clearinghouses and certain healthcare
providers, referred to as covered entities, and the businesses with which such covered entities contract for services, which includes
us. HIPAA requires companies like us to develop and maintain policies and procedures with respect to PHI, including the adoption of administrative,
physical and technical safeguards to protect such information. HIPAA imposes mandatory penalties for certain violations which can be
significant. HIPAA mandates that the Secretary of Health and Human Services, or HHS conduct periodic compliance audits of HIPAA covered
entities or business associates. It also tasks HHS with establishing a methodology whereby individuals who were the victims of breaches
of unsecured PHI may receive a percentage of the Civil Monetary Penalty fine paid by the violator. HIPAA further requires that patients
and, in some instances, HHS be notified of any unauthorized acquisition, access, use or disclosure of their unsecured PHI that compromises
the privacy or security of such information, with certain exceptions. Numerous other federal and state laws protect the confidentiality,
privacy, availability, integrity and security of PHI. These laws in many cases are more restrictive than, and may not be preempted by,
HIPAA, creating complex compliance issues for us and our clients potentially exposing us to additional expense, adverse publicity and
liability. If we do not comply with existing or new laws and regulations related to PHI, we could be subject to criminal or civil sanctions.
Because of the extreme sensitivity of the PII we store and transmit, the security features of our technology platform are very important.
If our security measures, some of which are managed by third parties, are breached or fail, unauthorized persons may obtain access to
sensitive client and patient data, including HIPAA-regulated PHI. As a result, our reputation could be severely damaged, adversely affecting
client and patient confidence. Clients may curtail their use of or stop using our services or our client base could decrease, which would
cause our business to suffer. In addition, we could face litigation, damages for contract breach, penalties and regulatory actions for
violation of HIPAA and other applicable laws or regulations and significant costs for remediation, notification to individuals and for
measures to prevent future occurrences. Any security breach could also result in increased costs associated with liability for stolen
assets or information, repairing system damage that caused by such breaches, incentives offered to clients or other business partners
in an effort to maintain business relationships after a breach and implementing measures to prevent future occurrences, including organizational
changes, deploying additional personnel and protection technologies, training employees and engaging third-party experts and consultants.
While we maintain insurance covering certain security and privacy damages and claim expenses, we may not carry insurance or maintain
coverage sufficient to compensate for all liability and in any event, insurance coverage would not address the reputational damage that
could result from a security incident. We outsource important aspects of the storage and transmission of client and patient information,
and thus rely on third parties to manage functions that have material cyber-security risks. We attempt to address these risks by requiring
outsourcing subcontractors who handle client and patient information to sign business associate agreements contractually requiring those
subcontractors to adequately safeguard personal health data to the same extent that applies to us and in some cases by requiring such
outsourcing subcontractors to undergo third-party security examinations. However, we cannot assure you that these contractual measures
and other safeguards will adequately protect us from the risks associated with the storage and transmission of client and patient proprietary
and protected health information.
11
The
security of our platform, networks or computer systems may be breached, and any unauthorized access to our customer data will have an
adverse effect on our business and reputation.
The
use of our products will involve the storage, transmission and processing of our clients' and their patients' private data.
Individuals or entities may attempt to penetrate our network or platform security, or that of our third-party hosting and storage providers,
and could gain access to our clients' and their patients' private data, which could result in the destruction, disclosure
or misappropriation of proprietary or confidential information of our clients' and their patients' or their customers, employees
and business partners. If any of our clients' private data is leaked, obtained by others or destroyed without authorization, it
could harm our reputation, we could be exposed to civil and criminal liability, and we may lose our ability to access private data, which
will adversely affect the quality and performance of our platform. In addition, our platform may be subject to computer malware, viruses
and computer hacking, fraudulent use attempts and phishing attacks, all of which have become more prevalent. Any failure to maintain
the performance, reliability, security and availability of our products or services and technical infrastructure to the satisfaction
of our clients may harm our reputation and our ability to retain existing customers and attract new users. While we will implement procedures
and safeguards that are designed to prevent security breaches and cyber-attacks, they may not be able to protect against all attempts
to breach our systems, and we may not become aware in a timely manner of any such security breach. Unauthorized access to or security
breaches of our platform, network or computer systems, or those of our technology service providers, could result in the loss of business,
reputational damage, regulatory investigations and orders, litigation, indemnity obligations, damages for contract breach, civil and
criminal penalties for violation of applicable laws, regulations or contractual obligations, and significant costs, fees and other monetary
payments for remediation. If customers believe that our platform does not provide adequate security for the storage of sensitive information
or its transmission over the Internet, our business will be harmed. Customers' concerns about security or privacy may deter them
from using our platform for activities that involve personal or other sensitive information.
Because
we rely on the internet to interact with our clients, we are subject to an extensive and highly-evolving regulatory landscape and any
adverse changes to, or our failure to comply with, any laws and regulations could adversely affect our brand, reputation, business, operating
results, and financial condition.
Our
business and the businesses of our customers conducted using our platform and technology, are subject to extensive laws, rules, regulations,
policies, orders, determinations, directives, treaties, and legal and regulatory interpretations and guidance directed to those who conduct
business over the internet, including those governing privacy, data governance, data protection, cybersecurity, fraud detection, payment
services, consumer protection and tax. Many of these legal and regulatory regimes were adopted prior to the advent of the internet, mobile
technologies, digital assets, and related technologies. As a result, they are subject to significant uncertainty, and vary widely across
U.S. federal, state, and local jurisdictions. These legal and regulatory regimes, including the laws, rules, and regulations thereunder,
evolve frequently and may be modified, interpreted, and applied in an inconsistent manner from one jurisdiction to another, and may conflict
with one another. To the extent we have not complied with such laws, rules, and regulations, we could be subject to significant fines,
revocation of licenses, limitations on our products and services, reputational harm, and other regulatory consequences, each of which
may be significant and could adversely affect our business, operating results, and financial condition.
In
addition to existing laws and regulations, various governmental and regulatory bodies, including legislative and executive bodies, in
the United States may adopt new laws and regulations, or new interpretations of existing laws and regulations may be issued by such bodies
or the judiciary, which may change how we operate our business, how our products and services and those of our customers are regulated,
and what products or services we and our competitors can offer, requiring changes to our compliance and risk mitigation measures
To
the extent we use "open source" software, our use could adversely affect our ability to offer our services and subject us
to possible litigation.
We
may use open source software in connection with our products and services. Companies that incorporate open source software into their
products have, from time to time, faced claims challenging the use of open source software and/or compliance with open source license
terms. As a result, we could be subject to suits by parties claiming ownership of what we believe to be open source software or claiming
noncompliance with open source licensing terms. Some open source software licenses require users who distribute software containing open
source software to publicly disclose all or part of the source code to such software and/or make available any derivative works of the
open source code, which could include valuable proprietary code of the user, on unfavorable terms or at no cost. While we monitor the
use of open source software and try to ensure that none is used in a manner that would require us to disclose our proprietary source
code or that would otherwise breach the terms of an open source agreement, such use could inadvertently occur, in part because open source
license terms are often ambiguous. Any requirement to disclose our proprietary source code or pay damages for breach of contract could
have a material adverse effect on our business, financial condition and results of operations and could help our competitors develop
products and services that are similar to or better than ours.
12
Assertions
by third parties of infringement or other violations by us of their intellectual property rights could result in significant costs and
harm our business and operating results.
Our
success depends upon our ability to refrain from infringing upon the intellectual property rights of others. Some companies, including
some of our competitors, own large numbers of patents, copyrights and trademarks, which they may use to assert claims against us. As
we grow and enter new markets, we will face a growing number of competitors. As the number of competitors in our industry grows and the
functionality of products in different industry segments overlaps, we expect that software and other solutions in our industry may be
subject to such claims by third parties. Third parties may in the future assert claims of infringement, misappropriation or other violations
of intellectual property rights against us. We cannot assure you that infringement claims will not be asserted against us in the future,
or that, if asserted, any infringement claim will be successfully defended. A successful claim against us could require that we pay substantial
damages or ongoing royalty payments, prevent us from offering our services, or require that we comply with other unfavorable terms. We
may also be obligated to indemnify our customers or business partners or pay substantial settlement costs, including royalty payments,
in connection with any such claim or litigation and to obtain licenses, modify applications or refund fees, which could be costly. Even
if we were to prevail in such a dispute, any litigation regarding our intellectual property could be costly and time-consuming and divert
the attention of our management and key personnel from our business operations.
The
continuation of the COVID-19 pandemic could adversely affect our business, operating results, cash flow and financial condition.
The
COVID-19 pandemic could adversely affect our business, operating results, cash flow and financial condition. In March 2020, the World
Health Organization characterized COVID-19 as a pandemic and the President of the United States declared the COVID-19 outbreak a national
emergency. Since then, the COVID-19 pandemic has resulted in significant volatility, uncertainty and economic disruption. The future
impacts of the pandemic and any resulting economic impact are largely unknown. It is possible that the COVID-19 pandemic, the measures
taken by local, state and national governments and the resulting economic impact may materially and adversely affect our business, results
of operations, cash flow and financial condition. The extent to which COVID-19 ultimately impacts our business, results of operations,
cash flow and financial condition will depend on future developments, which are uncertain and cannot be predicted, including, but not
limited to, the duration and spread of the outbreak, its severity, the actions taken by governments and authorities to contain the virus
or treat its impact, and when and to what extent normal economic and operating conditions can resume. These uncertainties have resulted
in volatility in securities and financial markets, which may prevent us from accessing the equity or debt capital markets on attractive
terms or at all for a period of time, which could have an adverse effect on our liquidity position. The current level of uncertainty
over the economic and operational impacts of COVID-19 means the impact on our business, results of operations, cash flows and financial
position cannot be reasonably estimated at this time.
Risks
Related to Regulation
Our
products may be subject to product liability claims, which could have an adverse effect on our business, results of operations and financial
condition.
Certain
of our products provide applications that relate to patient clinical information. Any failure by our products to provide accurate and
timely information concerning patients, their medication, treatment and health status, generally, could result in claims against us which
could materially and adversely impact our financial performance, industry reputation and ability to market new system sales. In addition,
a court or government agency may take the position that our delivery of health information directly, including through licensed practitioners,
or delivery of information by a third party site that a consumer accesses through our websites, exposes us to assertions of malpractice,
other personal injury liability, or other liability for wrongful delivery/handling of healthcare services or erroneous health information.
We anticipate that in the future we will maintain insurance to protect against claims associated with the use of our products as well
as liability limitation language in our end-user license agreements, but there can be no assurance that our insurance coverage or contractual
language would adequately cover any claim asserted against us. A successful claim brought against us in excess of or outside of our insurance
coverage could have an adverse effect on our business, results of operations and financial condition. Even unsuccessful claims could
result in our expenditure of funds for litigation and management time and resources.
There
is significant uncertainty in the healthcare industry in which we operate, and we are subject to the possibility of changing government
regulation, which may adversely impact our business, financial condition and results of operations.
The
healthcare industry is subject to changing political, economic and regulatory influences that may affect the procurement processes and
operation of healthcare facilities. During the past several years, the healthcare industry has been subject to an increase in governmental
regulation of, among other things, reimbursement rates and certain capital expenditures.
Recently
enacted public laws reforming the U.S. healthcare system may have an impact on our business. The Patient Protection and Affordable Care
Act (H.R. 3590; Public Law 111-148) ("PPACA") and The Health Care and Education Reconciliation Act of 2010 (H.R. 4872) (the
"Reconciliation Act"), which amends the PPACA (collectively the "Health Reform Laws"), were signed into law in
March 2010. The Health Reform Laws contain various provisions which may impact us and our patients. Some of these provisions may have
a positive impact, while others, such as reductions in reimbursement for certain types of providers, may have a negative impact due to
fewer available resources. Increases in fraud and abuse penalties may also adversely affect participants in the health care sector, including
us.
Various
legislators have announced that they intend to examine further proposals to reform certain aspects of the U.S. healthcare system. Healthcare
providers may react to these proposals, and the uncertainty surrounding such proposals, by curtailing or deferring investments, including
those for our systems and related services. Cost-containment measures instituted by healthcare providers as a result of regulatory reform
or otherwise could result in a reduction of the allocation of capital funds. Such a reduction could have an adverse effect on our ability
to sell our systems and related services. On the other hand, changes in the regulatory environment have increased and may continue to
increase the needs of healthcare organizations for cost-effective data management and thereby enhance the overall market for healthcare
management information systems. We cannot predict what effect, if any, such proposals or healthcare reforms might have on our business,
financial condition and results of operations.
13
We
have taken steps to modify our products, services and internal practices as necessary to facilitate our compliance with applicable regulations,
but there can be no assurance that we will be able to do so in a timely or complete manner. Achieving compliance with these regulations
could be costly and distract management's attention and divert other company resources, and any noncompliance by us could result
in civil and criminal penalties.
Developments
of additional federal and state regulations and policies have the potential to negatively affect our business.
Our
software is anticipated to be considered a medical device by the U.S. Food and Drug Administration ("FDA") and therefore
subject to regulation by the FDA as a medical device. Such regulation requires the registration of the applicable manufacturing facility
and software and hardware products, application of detailed record-keeping and manufacturing standards, and FDA approval or clearance
prior to marketing. An approval or clearance requirement could create delays in marketing, and the FDA could require supplemental filings
or object to certain of these applications, the result of which could adversely affect our business, financial condition and results
of operations.
Compliance
with changing regulation of corporate governance and public disclosure will result in significant additional expenses.
Changing
laws, regulations, and standards relating to corporate governance and public disclosure for public companies, including the Sarbanes-Oxley
Act of 2002 and various rules and regulations adopted by the Securities and Exchange Commission (the "SEC"), are creating
uncertainty for public companies. Our Company's management will need to invest significant time and financial resources to comply
with both existing and evolving requirements for public companies, which will lead, among other things, to significantly increased general
and administrative expenses and a certain diversion of management time and attention from revenue generating activities to compliance
activities.
We
may be subject to false or fraudulent claim laws.
There
are numerous federal and state laws that forbid submission of false information or the failure to disclose information in connection
with submission and payment of physician claims for reimbursement. Any failure of our services to comply with these laws and regulations
could result in substantial liability including, but not limited to, criminal liability, could adversely affect demand for our services
and could force us to expend significant capital, research and development and other resources to address the failure. Errors by us or
our systems with respect to entry, formatting, preparation or transmission of claim information may be determined or alleged to be in
violation of these laws and regulations. Determination by a court or regulatory agency that our services violate these laws could subject
us to civil or criminal penalties, invalidate all or portions of some of our client contracts, require us to change or terminate some
portions of our business, require us to refund portions of our services fees, cause us to be disqualified from serving clients doing
business with government payers and have an adverse effect on our business.
We
are subject to the Stark Law, which may result in significant penalties.
Provisions
of the Omnibus Budget Reconciliation Act of 1993 (42 U.S.C. § 1395nn) (the "Stark Law") prohibit referrals by a physician
of "designated health services" which are payable, in whole or in part, by Medicare or Medicaid, to an entity in which the
physician or the physician's immediate family member has an investment interest or other financial relationship, subject to several
exceptions. Unlike the Fraud and Abuse Law, the Stark Law is a strict liability statute. Proof of intent to violate the Stark Law is
not required. The Stark Law also prohibits billing for services rendered pursuant to a prohibited referral. Several states have enacted
laws similar to the Stark Law. These state laws may cover all (not just Medicare and Medicaid) patients. Many federal healthcare reform
proposals in the past few years have attempted to expand the Stark Law to cover all patients as well. As with the Fraud and Abuse Law,
we consider the Stark Law in planning our products, marketing and other activities, and believe that our operations are in compliance
with the Stark Law. If we violate the Stark Law, our financial results and operations could be adversely affected. Penalties for violations
include denial of payment for the services, significant civil monetary penalties, and exclusion from the Medicare and Medicaid programs.
14
We
are Required to Comply with Medical Device Reporting (MDR) and We Must Report Certain Malfunctions, Deaths and Serious Injuries Associated
with Our Medical Device Which Can Result In Voluntary Corrective Actions, Mandatory Recall or FDA Enforcement Actions.
Under
applicable FDA MDR regulations, medical device manufacturers are required to submit information to the FDA when they receive a report
or become aware that a device has or may have caused or contributed to a death or serious injury or has or may have a malfunction that
would likely cause or contribute to death or serious injury if the malfunction were to recur.
All
manufacturers placing medical devices on the market in the European Economic Area and the United States are legally bound to report any
serious or potentially serious incidents involving devices they produce or sell to the regulatory agency, or Competent Authority, in
whose jurisdiction the incident occurred.
If
our products fail to comply with evolving government and industry standards and regulations, we may have difficulty selling our products.
We
may be subject to additional federal and state statutes and regulations in connection with offering services and products via the Internet.
On an increasingly frequent basis, federal and state legislators are proposing laws and regulations that apply to Internet commerce and
communications. Areas being affected by these regulations include user privacy, pricing, content, taxation, copyright protection, distribution,
and quality of products and services. To the extent that our products and services are subject to these laws and regulations, the sale
of our products and services could be harmed.
Risks
related to our Common Stock
There
is not now, and there may never be, an active market for our common stock.
Our
common stock is listed on the OTCQB level of the OTC Market under the symbol "USAQ," but there is no active trading market
for our common stock. There can be no assurance that an active trading market for our securities will develop, or that if one develops,
that it will be sustained. The trading market for securities of companies listed on the OTC Market is substantially less liquid than
the average trading market for companies listed on a national securities exchange. In addition, our ability to raise capital will be
adversely affected by a listing on the OTC Market, as compared to a listing on a national securities exchange.
Our
stock price is likely to be highly volatile because of several factors, including a limited public float.
The
market price of our common stock has been volatile and is likely to be highly volatile in the future. You may not be able to resell shares
of our common stock following periods of volatility because of the market's adverse reaction to volatility.
Factors
that could cause such volatility include, among other things:
●
actual
    or anticipated fluctuations in our operating results;
●
the
    limited number of securities analysts covering us and distributing research and recommendations about us;
●
the
    low public float for our common stock;
●
the
    low trading volume of our common stock;
●
announcements
    concerning our business or those of our competitors;
●
actual
    or perceived limitations on our ability to raise capital when we require it, and to raise such capital on favorable terms;
●
conditions
    or trends in our industry;
●
litigation;
●
changes
    in market valuations of similar companies;
●
●
future
    sales of common stock;
the
    perception that a significant number of shares of our common stock may be sold upon conversion of outstanding notes or the exercise
    of outstanding warrants if the price of our common stock increases;
●
departure
    of key personnel or failure to hire key personnel; and
●
general
    market conditions.
Any
of these factors could have a significant and adverse impact on the market price of our common stock. In addition, the stock market in
general has at times experienced extreme volatility and rapid decline that has often been unrelated or disproportionate to the operating
performance of particular companies. These broad market fluctuations may adversely affect the trading price of our common stock and/or
warrants, regardless of our actual operating performance.
Our
common stock is subject to the "Penny Stock" Rules of the SEC, which makes transactions in our stock cumbersome and may reduce
the value of an investment in our stock
.
The
SEC has adopted Rule 15g-9 which establishes the definition of a "penny stock," for the purposes relevant to us, as any equity
security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain
exceptions. For any transaction involving a penny stock, unless exempt, the rules require: (a) that a broker or dealer approve a person's
account for transactions in penny stocks; and (b) the broker or dealer receive from the investor a written agreement to the transaction,
setting forth the identity and quantity of the penny stock to be purchased.
In
order to approve a person's account for transactions in penny stocks, the broker or dealer must: (a) obtain financial information
and investment experience and objectives of the person; and (b) make a reasonable determination that the transactions in penny stocks
are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating
the risks of transactions in penny stocks.
The
broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Commission relating
to the penny stock market, which, in highlight form: (a) sets forth the basis on which the broker or dealer made the suitability determination;
and (b) that the broker or dealer received a signed, written agreement from the investor prior to the transaction. Generally, brokers
may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make it more difficult
for investors to dispose of our common shares and cause a decline in the market value of our stock.
Disclosure
also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions
payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies
available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent
price information for the penny stock held in the account and information on the limited market in penny stocks.
Shares
eligible for future sale may adversely affect the market.
The
Shares of common stock being offered by this Prospectus, other than any of such shares which are acquired by our "affiliates,"
as defined in Rule 144, will be freely tradable without restriction or registration under the Securities Act. In addition, from time
to time, certain of our stockholders may be eligible to sell all or some of their shares of common stock by means of ordinary brokerage
transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations. In general,
pursuant to Rule 144, non-affiliate stockholders may sell freely after six months, subject only to the current public information requirement.
Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public information,
and notice requirements. Given the limited trading of our common stock, resale of even a small number of shares of our common stock pursuant
to Rule 144 or an effective registration statement, including the shares offered by this Prospectus, may adversely affect the market
price of our common stock.
15
Our
sole director and officer controls a majority of the votes which may be cast at a meeting of our stockholders.
In
addition to the common stock owned by our sole director and officer, he owns shares of our Series A Preferred Stock which have the right
to vote on all issues presented to our common stockholders. Taking into account the votes he is eligible to cast by virtue of the number
of shares of our common stock and Series A Preferred Stock held by our sole officer and director, he controls a majority of the votes
which may be cast at a meeting of our stockholders, and therefore controls our operations and will have the ability to control all matters
submitted to stockholders for approval. This stockholder thus has complete control over our management and affairs. Accordingly, his
ownership may have the effect of impeding a merger, consolidation, takeover or other business consolidation, or discouraging a potential
acquirer from making a tender offer for our common stock, which may further affect its liquidity.
Under
our Certificate of Incorporation, our director has the authority, without stockholder approval, to issue preferred stock with terms that
may not be beneficial to common stockholders and with the ability to adversely affect stockholder voting power and perpetuate the board's
control over our company
.
Our
director may authorize the issuance of preferred stock in one or more series with such limitations and restrictions as it may determine,
in its sole discretion, with no further authorization by security holders required for the issuance of such shares. The Board may determine
the specific terms of the preferred stock, including: designations; preferences; conversions rights; cumulative, relative; participating;
and optional or other rights, including: voting rights; qualifications; limitations; or restrictions of the preferred stock.
The
issuance of preferred stock may adversely affect the voting power and other rights of the holders of common stock. Preferred stock may
be issued quickly with terms calculated to discourage, make more difficult, delay or prevent a change in control of our company or make
removal of management more difficult. As a result, the Board of Directors' ability to issue preferred stock may discourage the
potential hostile acquirer, possibly resulting in beneficial negotiations. Negotiating with an unfriendly acquirer may result in terms
more favorable to us and our stockholders. Conversely, the issuance of preferred stock may adversely affect the market price of, and
the voting and other rights of the holders of the common stock. We presently have no plans to issue any preferred stock.
We
incur significant costs as a result of operating as a public company and our management will have to devote substantial time to public
company compliance obligations.
The
Sarbanes-Oxley Act of 2002, as well as rules subsequently implemented by the SEC and the national stock exchanges, have imposed various
requirements on public companies, including requiring changes in corporate governance practices. Our management and other personnel will
need to devote a substantial amount of time to these compliance requirements and any new requirements that the Dodd-Frank Wall Street
Reform and Consumer Protection Act of 2010 may impose on public companies. Moreover, these rules and regulations, along with compliance
with accounting principles and regulatory interpretations of such principles, have increased and will continue to increase our legal,
accounting and financial compliance costs and have made and will continue to make some activities more time- consuming and costly. For
example, we expect these rules and regulations to make it more difficult and more expensive for us to obtain director and officer liability
insurance, and we may be required to accept reduced policy limits and coverage or incur substantial costs to maintain the same or similar
coverage. These rules and regulations could also make it more difficult for us to attract and retain qualified persons to serve on our
board of directors or our board committees, or as executive officers. We will evaluate the need to hire additional accounting and financial
staff with appropriate public company experience and technical accounting and financial knowledge. We estimate the additional costs to
be incurred as a result of being a public company to be in excess of $150,000 annually.
16
Effective
internal controls are necessary for us to provide reliable financial reports and to effectively prevent fraud. Management has assessed
the effectiveness of our internal control over financial reporting as of June 30, 2022. Based on our assessment, we have concluded
that our internal control over financial reporting were not effective as of June 30, 2022, due to lack of an oversight committee
and lack of segregation of duties. Management will consider the need to add personnel and implement improved review procedures.
Our
system of internal control over financial reporting is not effective and we need to take remedial measures to improve our internal control
over financial reporting. Remedial measures will likely require hiring additional personnel. We cannot assure that the measures we will
take to remediate areas in need of improvement will be successful or that we will implement and maintain adequate controls over our financial
processes and reporting in the future. If we are unable to maintain appropriate internal financial reporting controls and procedures,
it could cause us to fail to meet our reporting obligations, result in the restatement of our financial statements, harm our operating
results, subject us to regulatory scrutiny and sanction, cause investors to lose confidence in our reported financial information and
have a negative effect on the market price for shares of our common stock.
Because
we do not intend to pay any cash dividends on our common stock, our stockholders will not be able to receive a return on their shares
unless they sell them
.
We
have not declared or paid any cash dividends on our common stock nor do we anticipate paying any in the foreseeable future. Furthermore,
we expect to retain any future earnings to finance our operations and expansion. The payment of cash dividends in the future will be
at the discretion of our Board of Directors and will depend upon our earnings levels, capital requirements, any restrictive loan covenants
and other factors the Board considers relevant. Unless we pay dividends, our stockholders will not be able to receive a return on their
shares unless they sell them. We cannot assure you that you will be able to sell shares when you desire to do so.
We
are a "Smaller Reporting Company" with reduced disclosure requirements which may make our common stock less attractive to
investors
We
are a "smaller reporting company." As a "smaller reporting company," the disclosure we are required to provide
in our SEC filings are less than it would be if we were not a "smaller reporting company." Specifically, "smaller reporting
companies" are able to provide simplified executive compensation disclosures in their filings; are exempt from the provisions of
Section 404(b) of the Sarbanes-Oxley Act of 2002 requiring that independent registered public accounting firms provide an attestation
report on the effectiveness of internal control over financial reporting and have certain other decreased disclosure obligations in their
SEC filings, including, among other things, being permitted to provide two years of audited financial statements in annual reports rather
than three years. Decreased disclosures in our SEC filings due to our status as a "smaller reporting company" may make it
harder for investors to analyze the Company's results of operations and financial prospects which may make our common stock less
attractive, which may result in a less active trading market, higher volatility and a lower price for our common stock.
We
are an "emerging growth company" and our election to comply with the reduced disclosure requirements as a public company
may make our common stock less attractive to investors.
For
so long as we remain an "emerging growth company," as defined in the JOBS Act, we may take advantage of certain exemptions
from various requirements applicable to public companies that are not "emerging growth companies," including not being required
to comply with the independent auditor attestation requirements of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive
compensation in our periodic reports and proxy statements, being required to provide fewer years of audited financial statements and
exemptions from the requirements of holding a non-binding advisory vote on executive compensation and stockholder approval of any golden
parachute payments not previously approved. We would cease to be an "emerging growth company" upon the earliest to occur
of: (i) the last day of the fiscal year in which we have more than $1.07 billion in annual revenue; (ii) the date we qualify as a large
accelerated filer, with at least $700 million of equity securities held by non-affiliates; (iii) the date on which we have, in any three-year
period, issued more than $1.0 billion in non-convertible debt securities; and (iv) the last day of the fiscal year ending five years
after our initial public offering of our stock. We may choose to take advantage of some but not all of these reduced reporting burdens.
Accordingly, the information contained in our periodic reports may be different than the information provided by other public companies.
The JOBS Act also provides that an "emerging growth company" can take advantage of an extended transition period for complying
with new or revised accounting standards. We have elected to take advantage of this extended transition period under the JOBS Act. As
a result, our operating results and financial statements may not be comparable to the operating results and financial statements of other
companies who have adopted the new or revised accounting standards. It is possible that some investors will find our common stock less
attractive as a result, which may result in a less active trading market for our common stock and higher volatility in our stock price.
Limitations
on director and officer liability and indemnification of our officers and directors by our articles of incorporation, as amended, and
by-laws it may discourage stockholders from bringing suit against an officer or director.
Our
articles of incorporation, as amended, and bylaws provide, with certain exceptions as permitted by Nevada law, that a director or officer
shall not be personally liable to us or our stockholders for breach of fiduciary duty as a director or officer, unless the director or
officer committed both a breach of fiduciary duty and such breach was accompanied by intentional misconduct, fraud or knowing violation
of law. These provisions may discourage stockholders from bringing suit against a director or officer for breach of fiduciary duty and
may reduce the likelihood of derivative litigation brought by stockholders on behalf of us against a director or officer.
We
are responsible for the indemnification of our officers and directors.
Should
our officers and/or directors require us to contribute to their defense in an action brought against them in their capacity as such,
we may be required to spend significant amounts of our capital. Our articles of incorporation, as amended, and bylaws also provide for
the indemnification of our directors, officers, employees, and agents, under certain circumstances, against attorney's fees and
other expenses incurred by them in any litigation to which they become a party arising from their association with or activities on behalf
of us. In addition, we have entered into an indemnification agreement with our Chief Executive Officer. This indemnification policy could
result in substantial expenditures, which we may be unable to recoup. If these expenditures are significant or involve issues which result
in significant liability for our key personnel, we may be unable to continue operating as a going concern.
17
DESCRIPTION
OF BUSINESS
This
Prospectus contains "forward-looking statements". All statements other than statements of historical fact are "forward-looking
statements" for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue
or other financial items; any statements of the plans, strategies and objections of management for future operations; any statements
concerning proposed new services or developments; any statements regarding future economic conditions or performance; any statements
of belief; and any statements of assumptions underlying any of the foregoing.
Forward-looking
statements may include the words "may," "could," "estimate," "intend," "continue,"
"believe," "expect" or "anticipate" or other similar words. These forward-looking statements present
our estimates and assumptions only as of the date of this report. Accordingly, readers are cautioned not to place undue reliance on forward-looking
statements, which speak only as of the dates on which they are made.
Throughout
this Prospectus references to "we", "our", "us", "QHSLab", "Medical Practice Income",
"MPI", "the Company", "the Registrant" and similar terms refer to QHSLab, Inc. and its wholly owned
subsidiaries.
Company
Background and Overview
We
are a medical device technology and software as a service (SaaS) company focused on enabling primary care physicians (PCP's) to
increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide preventive
care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose and treat
patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice revenue.
As part of our mission, we are providing PCP's with the software, training and devices necessary to allow them to treat their patients
using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our digital healthcare
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.
In
November 2020, we began shipping Allergi
End
® diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. The Company's revenue generated from sales of Allergi
End
® products was $1,414,421 for the year ending December
31, 2021, and $706,146 for the six months ended June 30, 2022.
In
June 2021, we acquired the method patent, trademark and website associated with Allergi
End
®'s diagnostic and allergen
immunotherapy product portfolio. The acquisition of the Allergi
End
® assets provides us the opportunity to more fully integrate
and leverage our product portfolio across our marketing platform, customer relationships and cost structure.
Based
on the success of PCPs using our Quality Health Score Lab Expert System ("QHSLab") digital healthcare platform combined with
the acquired Allergi
End
® product line, we intend to increase our revenues by charging physicians a monthly subscription fee
for the use of QHSLab and soliciting additional PCPs to increase their revenues by using our proven revenue generating QHSLab and Allergi
End
®
line of products. We also plan to introduce additional point of care diagnostics and treatments, and digital medicine programs that PCPs
can use and prescribe in their practices. In all cases, PCPs will be paid under existing government and private insurance programs, based
upon analyses conducted utilizing QHSLab and treatments provided as a result of such analyses.
Industry
The
healthcare industry has yet to experience the improvements in outcomes, access, and cost-effectiveness that have transformed many other
industries through the use of digital technologies. In an effort to address a worsening pandemic of chronic diseases associated with
aging populations, technology companies are now contributing innovative solutions that enhance chronic and preventive care management
through the structured capture, storage and analysis of large quantities of patient data, and remote monitoring digital applications
to reduce the burden of care on healthcare systems.
Digital
medicine products utilizing sophisticated hardware and software to capture, store, analyze and access patient data, can be used independently
or in concert with pharmaceuticals, biologics, devices, or other products to optimize patient care and health outcomes. A key component
of digital medicine is the analysis of raw patient data, including physiological and environmental signals or responses to digital health
risk assessments to provide the physician with result-oriented output to support clinical decision making and better coordinate patient
care and treatment.
18
Digital
Therapeutics, that is, the use of digital medicine products to assess a patient's state of health and monitor progress in response
to recommended lifestyle changes, medication adherence and treatment regimens, is considered a treatment in its own right, and may be
reimbursable depending upon a patient's health condition and diagnosis, giving health-care providers an economic incentive to engage
in digital healthcare. We intend to add features to our QHSLab which allow PCPs to engage in digital medicine for which they will be
reimbursed.
Our
Operating Model
Our
mission is to enhance the quality of life of individuals and populations through physician-directed digital medicine and innovative,
artificial intelligence (AI) enhanced preventive health technologies.
●
Value
    Based.
The Company provides the tools that enhance health care for patients while lowering costs to insurance providers and corporate
    America and allowing physicians to increase their practice revenues.
●
Patient
    Centered.
Our products streamline the relationship between physicians and their patients, providing a high quality experience
    for patients, and increasing the value provided to them during care.
●
Time
    Saving.
Physicians can maximize face-to-face office visits and non-face-to-face patient education while generating additional
    revenue through reimbursable preventative services.
●
Prevention
    Focused.
Our products are designed to promote prevention, early detection, management, and reversal of chronic diseases.
QHSLab
Expert System
We
have developed and are constantly upgrading our high-level, fully automated cloud-based SaaS system named the QHSLab which provides physicians
and healthcare organizations with the ability to capture and store patient information electronically in a secure database. The patients'
data is analyzed by specific and proprietary algorithms, assisting the physician in making a diagnosis and prescribing a course of treatment
and appropriate care coordination. During 2021, 163 medical practices utilized the QHSLab platform. We provided physicians at these practices
with the analytical tools necessary to diagnose and treat allergies and asthma which allowed them to increase revenues by expanding the
breadth of their practices. Our focus for the immediate future, is to increase the number of physicians utilizing the QHSLab platform,
to charge users a monthly fee, to expand the number of diagnostic algorithms and health risk assessments incorporated into QHSLab and
to add features which allow PCPs to engage in reimbursable forms of digital medicine, thereby enabling general practice physicians to
increase their revenues.
Our
QHSLab Expert System is capable of handling large quantities of data, without compromising security, accuracy or precision. We can set
parameters to accommodate prospective client physician and healthcare organization policy and will deal easily with significant increases
in user workload. Our cloud-based software and IT system scales to allow a virtually unlimited number of user sessions to be activated.
By utilizing a set, well-known path built into our third-party 'robust' cloud server infrastructure our QHSLab is not only
capable of scaling to a large number of users, but is also built on a globally-scalable architecture, allowing us to deliver high availability
to users in just about any geographic region.
19
The
importance of identifying particular health risks and the indicators of the risks to be identified vary between different healthcare
settings and sectors. Some require psychological data while others require a detailed medical history and list of medications. The data
collected and analyzed by our QHSLab and the feedback provided to a physician can be tailored to provide the physician with an individualized
assessment tailored to his practice.
One
example of how QHSLab can be programmed to provide a physician with specific information leading to a prescribed course of treatment
is the use of QHSLab plus our Allergi
End
® allergy testing and treatment system. During 2021, 163 practices provided 11,235
patients with allergy diagnostic tests generating approximately $3.8 million dollars in new reimbursements for these practices. Additionally,
physicians at these practices provided allergen immunotherapy treatments to 1,019 patients generating approximately $1.2 million in new
reimbursements for our customers. Traditionally, general practice physicians would have elected not to treat these conditions or referred
the patients to an allergy specialist. It is estimated that practices utilizing Allergi
End
® and QHSLab enjoyed an additional
5-10% income for their practices with the addition of the Company's products and treatments. It is noted that not all of these
163 practices commenced utilizing the Company's products at the beginning of 2021, so in many cases, on a rolling 12 month basis,
the Company's products and services may in fact be supporting many of these practices to achieve new income levels well above 10%
compared to not using the Company's platform, products and services.
Advantages
of the QHSLab Expert System
QHSLab
has the potential to play the same role in behavioral medicine and lifestyle interventions that pharmacological interventions play in
biological medicine. It will help physicians and healthcare organizations overcome barriers preventing adoption of behavioral and therapeutic
change programs for health promotion and disease prevention through easy to use applications.
Through
purposeful design, the QHSLab Expert System:
●
Conducts
    a comprehensive assessment of patient behaviors, lifestyle and disease risk;
●
Integrates
    into existing physician and healthcare interventions;
●
Collects
    and compiles relevant, empirical data;
●
Utilizes
    this information for decision making (both artificial and naturalistic);
●
Accounts
    for individual differences yet is appropriate for whole populations;
●
Provides
    guidelines for consistent decisions;
●
Demonstrates
    flexibility by allowing new variables to be added;
●
Requires
    relatively low-skilled IT involvement in assessment or patient program development; and
●
Maximizes
    revenue by providing less costly 'digital' alternatives to face-to-face interactions.
Our
interventions are ideal for population-based approaches. We provide an efficient means of screening. Upon development, our interactive
AI based programs will branch into in-depth assessment when a problem area is identified. QHSLab will include a large array of interventions
that can be matched to individual user requirements.
QHSLab
will be expanded to incorporate a wide variety of different digital healthcare intervention programs including allergies and asthma,
mental health, musculoskeletal health and pain, hypertension, metabolic syndrome, sleep disorders, dietary assessments, weight loss and
much more. Our AI driven approaches will range from patient treatment seeking interventions and motivational materials for participants
in early stages of behavioral change to more detailed advice and support for participants in later stages of behavioral change. As a
participant progresses (or regresses), different intervention materials will be available.
20
Our
system will provide an automated recording device so that minimal amounts of progress can be detected and reinforced. Gathering data
through automation provides an extensive empirical data base that can be used to both serve the participant and provide an evaluation
of the effectiveness of the system. Since health risk prevention can be very expensive in terms of the resources required to provide
services to all participants, QHSLab represents a far less costly alternative.
An
article published December 28, 2021, in the Journal of the American Medical Association (JAMA) titled 'Assessment of an Interactive
Digital Health–Based Self-management Program to Reduce Hospitalizations Among Patients With Multiple Chronic Diseases' reported
on the success achieved by physicians utilizing a research system similar to QHSLab. The randomized clinical trial found that "among
participants who received the internet chronic disease management intervention, fewer were admitted to the hospital" and "digital
health interventions supporting patient self-management and self-monitoring has the potential to augment primary care among patients
with multiple chronic diseases and co-morbidities."
Physicians
are seeking preventive and chronic care management tools for their medical decision making and patient care, including non-face to face
interventions and easy to incorporate workflow digital screenings. Today, independent physicians and their practices desire digital health
relationships that meet all their needs and those of their patients, instead of having to incorporate multiple limited services from
numerous digital health companies. Physicians don't have time to pick and choose among different digital health systems. QHSLab
solves this problem especially for the independent primary care provider.
Allergi
End
®
The
first point of contact for most allergy patients is their primary care doctor or pediatrician. There are approximately 60 million Americans
affected by allergic disorders, yet there are fewer than 3,000 practicing Board Certified Allergists and approximately 2,400 Board Certified
Otolaryngologists specializing in allergy or approximately 1 specialist for every 11,000 allergy sufferers. It is estimated that the
number of full-time equivalent (FTE) allergists/immunologists will decline about 7 percent in coming years. Meanwhile, demand for the
services these physicians provide is projected to increase by 35 percent over the foreseeable future.
Only
a limited number of primary care physicians have sufficient training to diagnose and treat allergy-suffering patients in their offices.
The primary care provider is managing many forms of chronic diseases today that in the past were in the specialist domain, while allergies
have remained the exception. We believe there is a need to equip primary care physicians, physician assistants, nurse practitioners,
and nurses with the ability to diagnose and treat allergy sufferers and that this need provides a strong economic opportunity for the
Company.
The
Allergi
End
® system empowers allergist primary care providers with means to test patients for a broad spectrum of allergens
within the confines of their office, thereby enabling the physician to identify the specific cause of the patient's allergies which
can lead to targeted allergen immunotherapy treatment as opposed to merely masking symptoms with various anti-histamines. The product
line consists primarily of a disposable, one-time use set of FDA cleared and patented skin test applicators and a unique patented test
tray for use with the test applicators.
As
part of our service, we provide physicians and their staff with the know-how and training in allergy screening via the QHSLab digital
medicine platform, skin test confirmation of the particular allergen causing the allergy symptoms and targeted allergen immunotherapy
necessary to enable the physician to desensitize positive allergic patients, thereby treating the cause of the allergies, not merely
the symptoms. Allergi
End
® allergen immunotherapies are pharmacy compounded preparations provided by a contract pharmacy in
response to prescriptions given by the treating physicians that slowly expose the patient to small doses of the allergen culprit, either
via subcutaneous injections in the doctor's office or through convenient at home sublingual (under the tongue) oral drops. This
approach is similar, if not identical, to that used by allergists the world over for many years. This builds the body's immune
system to the allergens, thereby overcoming the patient's excessive reaction to allergens that were previously causing allergy
symptoms. Allergen Immunotherapy practiced safety is the only known method of treatment that leads to prolonged tolerance to the allergens
causing the patient's allergic chronic disease. In addition to enhancing the level of care doctors can provide their patients;
the screening, testing and allergen immunotherapy are reimbursable under established CPT codes enhancing the physician's practice
and, in many instances, also providing a new cash pay alternative for physicians and their patients.
21
Q-Scale
Psychological Emotional Wellbeing
It
has been suggested that nearly 75% of all medical office visits (to all types of healthcare providers) are related to stress, anxiety
and depression.
●
"Q"
    stands for Quality of Life, and the Q-Scale measures a patient's responses (or early "warning" signs) to questions
    regarding their sleep, stress, anxiety, worry, pain, and overall life satisfaction. Patients with high mental health risks are flagged
    for further screening during the same assessment.
The
Q-Scale is a digital health 10-item questionnaire designed to measure psycho-emotional factors in patients at risk of mental health issues.
●
Five
    categorical ratings are available for response to each item, ranging from "none of the time" to "all of the time."
    If responses to the Q-Scale indicate potential mental health troubles, patients are directed to the Kessler 6 questions within the
    assessment to identify their risk of anxiety and depression for further clinical evaluation. Responses then categorize the patient
    as "at-risk" for mental health issues, including depression. Then the treating physician will be informed through a simple-to-read
    report of the need for more focused evaluation during their encounter with the patient.
This
assessment provides immediate feedback to patients while allowing for substantial reimbursements for physicians.
●
Patients
    are provided with a comprehensive, yet easy to interpret report based on their responses, providing supportive self-management strategies
    to improve their coping skills and wellbeing. The Q-Scale aligns with CPT code 96136, which is used when tests are administered by
    a physician or other qualified healthcare professional. It is defined as "psychological or neuropsychological test administration
    / scoring by a physician or other qualified healthcare professional, two or more tests, any method."
For
our physician customers, the product is time-saving, maximizing face-to-face office visits while generating additional revenue through
reimbursement codes accepted by commercial payors, Medicare and Medicaid. From a patient perspective, Q-Scale promotes early detection
and treatment of conditions potentially related to stress, anxiety, or depression, and increases the value provided to patients during
their care.
Industry
trends also reinforce the growing need for new and time-sensitive approaches for the treatment of mental health-related issues. According
to the Centers for Disease Control and Prevention, one in five Americans will experience a mental illness in a given year. Also, one
in 25 Americans will be impacted by a severe mental illness, such as schizophrenia, bipolar disorder, or major depression. In addition,
a recent study published by KFF, a non-profit organization focused on health-care issues, indicated that the COVID-19 pandemic and resulting
economic recession have negatively affected many people's mental health with up to 40% of people reporting anxiety and depressive-related
symptoms.
Key
aspects of the Q-Scale product include:
●
Utilizes QHSLab's cloud-based software and technology system that scales to allow a virtually unlimited number of user sessions
to be activated and integrates into existing physician and healthcare interventions while collecting and compiling relevant, empirical
data.
●
Measures a patient's responses, identifying early "warning" signs using questions regarding their sleep, stress, anxiety,
worry, pain and overall life satisfaction. Patients determined to have high mental health risks are identified for further screening
during the same assessment. Items in the Q-Scale have been deliberately written to emphasize normal psychological functioning in generally
healthy patients, therefore it is a total population screening tool.
●
If responses to the Q-Scale indicate potential mental health issues, patients are directed to the Kessler 6, a global measure of distress
drawing from depressive and anxiety related symptomology. The treating physician is then alerted to the need for more focused evaluation
during their encounter with the patient.
●
Patients receive a post-assessment digital 'feedback' report and self-management strategies useful in addressing any items
identified during the assessment.
22
Executing
on our Growth Strategy
Growing
    Recuring Revenue Base
●
Increasing
    the number of medical practitioners utilizing our point-of-care and digital medicine services, growing our revenue per client metric.
●
Future
    distribution channels include Management Service Organization (MSO) Independent Physician Associations (IPA's), and complementary
    digital health networks.
Expanding
    Product Portfolio
●
Additional
    point-of-care diagnostic, digital medicine, and treatments that PCPs can use, prescribe, and be reimbursed for under existing government
    and private insurance programs.
Increasing
    Industry Visibility
●
Increasing
    the number of company/university-sponsored medical conferences partnering with the University of Miami to introduce and educate members
    of the medical community about the technology and revenue opportunities available.
Competition
The
market for future point of care and software as a service solutions is highly competitive and characterized by rapid change. The success
of our solutions will be contingent upon our ability to provide superior solutions and a strong value proposition for all potential customers
and their patients. Many existing competitors are well-established and enjoy greater resources or other strategic advantages. It is likely
that there will be new entrants into our market, some of which may become significant competitors. With the introduction of new technologies
and market entrants, we expect the competitive environment to be and remain intense. We currently face competition from a range of companies,
including Teledoc Health, Virta Health Corp., Omada Health, Inc., Glooko, Inc., Hello Heart Inc., Lyra Health, Inc., Onduo LLC, Lark
Health, DarioHealth Corp and Noom, Inc., some of which market direct to the consumer, bypassing physicians.
Our
main competitors fall into the following categories:
●
private and public companies that offer specific chronic disease products and services, such as solutions for allergies and asthma, diabetes,
hypertension, and certain addictions or behavioral health conditions;
●
large enterprises focused on the healthcare industry, including initiatives and partnerships launched by companies which may offer or
develop products or services with features or benefits that overlap with our proposed future solutions; and
●
digital health device manufacturers that facilitate the collection of data but offer limited interpretation, feedback or guidance.
Many
of our current competitors enjoy greater resources, recognition, deeper customer relationships, larger existing customer bases, and more
mature intellectual property portfolios than we do currently.
23
Intellectual
Property
Although
certain of our current software applications and pioneering methods, as well as those developed in the future, will be eligible for patent
and trademark protection, we believe that the costs of maintaining and enforcing such intellectual property rights may not afford us
a competitive advantage and for the immediate future we intend to rely primarily on maintaining the secrecy of our proprietary information.
Regulations
and Healthcare Reform
The
healthcare industry is heavily regulated and closely scrutinized by federal, state and local governments. Comprehensive statutes and
regulations govern the manner in which we and the PCPs which use our products provide and bill for services and collect reimbursement
from governmental programs and private payors, our contractual relationships with vendors and clients, our marketing activities and other
aspects of our operations. Of particular importance are:
●
the
    federal physician self-referral law, commonly referred to as the Stark Law;
●
the
    federal Anti-Kickback Act;
●
the
    criminal healthcare fraud provisions of HIPAA;
●
the
    federal False Claims Act;
●
reassignment
    of payment rules that prohibit certain types of billing and collection by companies which do business with PCPs;
●
similar
    state law provisions pertaining to anti-kickback, self-referral and false claims issues;
●
state
    laws that prohibit general business corporations, such as us, from practicing medicine; and
●
laws
    that regulate debt collection practices as applied to our debt collection practices;
Because
of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors available, it is possible that some of our
business activities could be subject to challenge under one or more of such laws. Dealing with investigations can be time- and resource-consuming
and can divert management's attention from our business.
The
FDA issued a Finalized Guidance on medical mobile applications ("Apps"). The FDA determined that certain Apps may meet the
definition of a medical device because they provide the user with certain biologic information. The Guidance contains an appendix that
provides examples of mobile apps that may meet the definition of medical device but for which the FDA intends to exercise enforcement
discretion. These mobile apps may be intended for use in the diagnosis of disease or other conditions, or in the cure, mitigation, treatment,
or prevention of disease. Even though these mobile apps may meet the definition of medical device, the FDA intends to exercise enforcement
discretion for these mobile apps because they pose lower risk to the public. Based on our understanding of the Guidance, although there
can be no guarantee, we believe our QHSLab services will eventually be subject to regulatory requirements because such services seem
to fall within the statutory examples of medical devices with respect to which the FDA intends to monitor compliance with applicable
regulations. Although many of the APPs described in the Guidance have been in use for an extended period of time, the impact they have
had on the need for patient visits to a physician and thus, on the use of our products, has not been determined.
Employees
As
of September 26, 2022, we had five employees devoting full-time services to the Company, all of whom were engaged in direct sales.
In addition, we engage independent entities and consultants that provide programming services, Quality Management System development
and Medical Consulting & Advisory services. We believe that our relationships with our employees and consultants are good.
24
USE
OF PROCEEDS
The
shares of our common stock offered by this prospectus are being registered solely for the account of the Selling Stockholders. We will
not receive any of the proceeds from the sale of these shares. However, we may receive proceeds upon the exercise of the Warrants if
exercised for cash. See "Plan of Distribution" elsewhere in this prospectus for more information.
MARKET
FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
Market
Information
Our
common stock is subject to quotation on the OTCQB Venture Market under the symbol USAQ. The following table shows the high and low trading
prices for our common stock during the fiscal years 2021 and 2020, and the first six months of 2022, as reported by the OTC Market. These
prices reflect inter-dealer quotations without adjustments for retail markup, markdown or commission, and do not necessarily represent
actual transactions.
Price Range
Period
High
Low
Six Months Ended June 30, 2022:
First Quarter
$
0.75
$
0.30
Second Quarter
$
0.58
$
0.30
Year Ended December 31, 2021:
First Quarter
$
0.70
$
0.30
Second Quarter
$
0.73
$
0.51
Third Quarter
$
1.00
$
0.65
Fourth Quarter
$
0.75
$
0.56
Year Ended December 31, 2020:
First Quarter
$
0.54
$
0.05
Second Quarter
$
0.53
$
0.11
Third Quarter
$
0.77
$
0.21
Fourth Quarter
$
0.70
$
0.24
Holders
On
September 26, 2022, there were approximately 600 holders of record of our common stock. The number of record holders does not
include persons who held our Common Stock in nominee or "street name" accounts through brokers.
Dividend
Policy.
We have neither declared nor paid any cash dividends on either preferred or common stock. For the foreseeable future, we
intend to retain any earnings to finance the development and expansion of our business and do not anticipate paying any cash dividends
on our preferred or common stock. Any future determination to pay dividends will be at the discretion of the Board of Directors and will
be dependent upon then existing conditions, including its financial condition, results of operations, capital requirements, contractual
restrictions, business prospects, and other factors that the Board of Directors considers relevant.
25
MANAGEMENT'S
DISCUSSION AND ANALYSIS AND OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
The
following discussion and analysis of our financial condition and result of operations contains forward-looking statements and involves
numerous risks and uncertainties, including, but not limited to, those described in the "Risk Factors" section of this Report.
Actual results may differ materially from those contained in any forward-looking statements. In some cases, you can identify forward-looking
statements by terminology such as "may," "will," "should," "expect," "plan,"
"anticipate," "believe," "estimate," "predict," "potential" or "continue,"
the negative of such terms or other comparable terminology. These statements are only predictions. Although we believe that the expectations
reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.
Moreover, neither we, nor any other person, assume responsibility for the accuracy and completeness of the forward-looking statements.
We are under no obligation to update any of the forward-looking statements after the filing of this Report to conform such statements
to actual results or to changes in our expectations.
The
following discussion and analysis of financial condition and results of operations relates to the operations and financial condition
reported in the financial statements of QHSLab, Inc. and its subsidiaries for the years ended December 31, 2021 and 2020, and for the
first six months of 2022, and should be read in conjunction with such financial statements and related notes included in this report.
Overview
We
are a medical device technology and software-as-a-service ("SaaS") company focused on enabling primary care physicians ("PCP's")
to increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide
preventive care through reimbursable procedures. In some cases, the products we provide our physician clients will enable them to diagnose
and treat patients with chronic diseases which they historically have referred to specialists, allowing them to increase their practice
revenue. As part of our mission, we are providing PCP's with the software, training and devices necessary to allow them to treat
their patients using value-based healthcare, informatics and algorithmic personalized medicine, including digital therapeutics. Our virtual
and point of care solutions also support remote patient monitoring, to address chronic care and preventive medicine and are reimbursable
to the medical practice.
In
November 2020, we began shipping Allergi
End
® diagnostic related products and immunotherapy treatments to PCPs in response
to their requests based upon courses of treatment recommended for their patients building on the capabilities of QHSLab, our primary
SaaS tool. Our PCPs generated approximately $2,500,000 in revenues utilizing our products during the first half of 2022, of which $1.9
million was the result of providing allergy diagnostic tests to patients and approximately $600 thousand was the result of providing
allergen immunotherapy treatments.
In
June 2021, we acquired the method patent, trademark and website associated with Allergi
End
®'s diagnostic and allergen
immunotherapy product portfolio from MedScience Research Group, Inc. The acquisition of the Allergi
End
® assets provides us
the opportunity to more fully integrate and leverage the product portfolio across our marketing platform, customer relationships and
cost structure.
Based
on the success of PCPs using our QHSLab allergy diagnostics combined with the products acquired from MedScience, we have begun to charge
physicians a monthly subscription fee for the use of QHSLab and continue to solicit additional PCPs to increase their revenues by using
our proven revenue generating QHSLab and Allergi
End
® line of products. We also plan to introduce additional point of care
diagnostics and treatments, and digital medicine programs that PCPs can use and prescribe in their practices. In all cases, PCPs will
be paid under existing government and private insurance programs, based upon analyses conducted utilizing QHSLab and treatments provided
as a result of such analyses.
Recent
Market Conditions
During
March 2020, a global pandemic was declared by the World Health Organization related to the rapidly growing outbreak of a novel strain
of coronavirus ("COVID-19"). The pandemic has significantly impacted economic conditions in the United States and throughout
the world. The ultimate impact of the COVID-19 pandemic is highly uncertain and we do not yet know the full extent of potential impacts
on our business, finances or the global economy as a whole. However, these effects could have a material impact on our liquidity, capital
resources and operations.
COVID-19
has accelerated both the healthcare provider and patient acceptance of virtual care technologies. Many patients are now open to telemedicine,
which is excellent, but it's not the complete solution, as it typically requires a physician's direct involvement. Regulators
and insurance companies recognize what health care technologists have been saying for nearly 15 years, which is that most chronic conditions
are better managed with more frequent and short encounters often without a physician's direct participation, rather than infrequent
visits. Health insurers are beginning to recognize that AI enabled digital medicine technologies such as those provided through QHSLab
can provide the necessary encounters to foster patient compliance in between visits to a physician.
Our
ability to operate profitably is determined by our ability to generate revenues from the licensing of our QHSLab and the sale of diagnostic
related products and treatment protocols and the provision of services through our QHSLab. Currently, we are generating revenues from
the sale of Allergi
End
® diagnostic related products and immunotherapy treatments. Our ability to generate a profit from these
sales is determined by our ability to increase the number of physicians using these products. We will continue to upgrade QHSLab in an
effort to increase the number of products sold based upon the services it can provide and for which we are able to charge a fee for its
use.
While
our revenues are largely determined by the volume of product delivered and the prices at which such products are sold, our costs are
determined by a number of factors. The principal factors impacting our costs are the cost of improvements to QHSLab, the costs of products
sold to PCPs, marketing expenses to recruit new PCPs and introduce new products and financing costs. As our business grows, these costs
should be spread over a wider base of PCPs leading to a reduction in costs per sale and, helping to increase our gross margin.
26
Results
of Operations
Year
ended December 31, 2021 as compared to the year ended December 31, 2020
Revenues
During
the fourth quarter of 2020 we began to sell the Allergi
End
® Products, consisting of Allergi
End
® Allergy Diagnostics
and Allergen Immunotherapy treatments, to physicians. For the year ended December 31, 2021, we generated revenues of $1,414,421 compared
to $124,532 of revenues in 2020. The revenue increase for the year ended December 31, 2021, reflects the fact that sales of our Allergi
End
®
Products commenced in the fourth quarter of 2020 and increased through 2021. Revenues in 2021 were primarily driven by sales of Allergy
Diagnostic Kits of $854,930 and Immunotherapy Treatment services of $516,013 as we continued to expand the roll-out of our product lines
and customer base.
Our
revenues consisted of the following:
For the Years Ended
December 31,
2021
2020
Allergy Diagnostic Kit Sales
$
854,930
$
81,766
Immunotherapy Treatment Sales
516,013
39,155
Shipping and handling
43,478
3,611
Total revenue
$
1,414,421
$
124,532
Cost
of Revenues and Gross Profit
Cost
of revenues consists of the cost of the Allergi
End
® test kit products and allergen immunotherapy pharmacy prepared treatment
sets, shipping costs to our customers as well as labor expenses directly related to product sales.
For
the years ended December 31, 2021 and 2020, cost of revenues was $743,673 and $74,439, respectively.
The
Company generated a gross profit of $670,748, or a 47.4% gross margin for the year ended December 31, 2021 and $50,093, or 40.2% in 2020.
We
are introducing new products at an early stage in our development cycle and the gross margins may vary significantly between periods,
due, among other things, to differences among our customers and products sold, customer negotiating strengths, and product mix.
Research
and Development
Research
and development expenses ("R&D") include expenses incurred in connection with the research and development of our QHSLab
medical device technology solution. R&D costs are expensed as they are incurred.
For
the year ended December 31, 2021, R&D expenses totaled $90,874 which is a decrease of $7,416, or 7.5%, compared to $98,290 for the
year ended December 31, 2020.
The
decrease in R&D expenses for the year ended December 31, 2021, as compared to 2020, is primarily due to lower spending as we focused
on selling Allergi
End
® Products and the acquisition of the Allergi
End
® assets during 2021. We expect that our R&D
expenses will increase as we invest in and expand our operations and further develop new products and services as part of the Company's
growth strategy.
Sales
and Marketing
Sales
and marketing expenses consist primarily of costs associated with selling and marketing our products to PCP's, principally ongoing
sales efforts to recruit new PCP's and maintain our relationships with PCP's already using our software and products. Beginning
in January 2021, these expenses included newly hired employees of the Company in addition to third-party consultants.
27
For
the year ended December 31, 2021, sales and marketing expenses totaled $592,068 compared to $95,141 for the year ended December 31, 2020.
We
expect our sales and marketing expenses to increase as we grow our customer base and launch additional products. However, sales and marketing
expenses as a percentage of revenue may decrease if we are successful in onboarding a sufficient number of PCP's and maintaining
our relationships with these PCP's once they begin to purchase our products.
General
and Administrative
General
and administrative expenses consist primarily of costs associated with operating a business including accounting, legal and management
consulting fees.
For
the year ended December 31, 2021, general and administrative expenses totaled $454,008, an increase of $322,241, compared to $131,767
for the year ended December 31, 2020.
The
increases in general and administrative expenses for the year ended December 31, 2021, as compared to 2020, were primarily due to increased
consulting fees for legal, investor relations and management services associated with the increase in our business activities. Additionally,
we incurred expenses associated with processing payments on the sales generating revenue.
Other
Expense
For
the year ended December 31, 2021, interest expense increased by $215,506 to $246,490 from $30,984 for the year ended December 31, 2020.
The increase in interest expense was due to increases in the convertible note payable balances and newly incurred debt during 2021 and
the amortization of the related discounts as compared to December 31, 2020.
Six
months ended June 30, 2022 as compared to the six months ended June 30, 2021
Revenues
During
the fourth quarter of 2020 we began to sell Allergi
End
® Products, consisting of Allergi
End
® Allergy Diagnostics
and Allergen Immunotherapy treatments, to physicians. During the second quarter of 2022, we began to enter SaaS subscription agreements
to provide physicians with access to our proprietary internally-developed QHSLab platform software that provides
clinical
decision support and patient monitoring which facilitate the diagnosis and treatments of allergies using our
Allergi
End
®
Products. Subscriptions are generally invoiced at the beginning of each subscription period and revenue is recognized ratably over the
subscription period with unearned revenue being recorded as Deferred revenue within Other current liabilities on the Company's
condensed consolidated balance sheets until we have completed our performance obligations.
For
the six months ended June 30, 2022, we generated revenues of $706,146 compared to $759,957 of revenues in the comparable period of 2021.
The decrease for the six months ended June 30, 2022 as compared to the comparable period in 2021, was primarily due to a reduction in
sales of Allergy Diagnostic Kits of $32,361 and Immunotherapy Treatment services of $24,710 as we continued to expand the roll-out of
our product lines and customer base.
Our
revenues consisted of the following:
For the Six Months Ended
June 30,
2022
2021
Allergy Diagnostic Kit Sales
$
427,911
$
460,272
Immunotherapy Treatment Sales
252,722
277,432
Subscription Revenue
1,375
-
Training Revenue
4,100
-
Shipping and handling
20,038
22,253
Total revenue
$
706,146
$
759,957
Cost
of Revenues and Gross Profit
Cost
of revenues consists of the cost of the Allergi
End
® test kits and allergen immunotherapy pharmacy prepared treatment sets,
shipping costs to our customers as well as labor expenses directly related to product sales.
For
the six months ended June 30, 2022 and 2021, cost of revenues was $347,249 and $419,258, respectively.
28
The
Company generated a gross profit of $358,897 during the six months ended June 30, 2022 compared to $340,699 for the six months ended
June 30, 2021. Gross margin increased from 44.8% gross margin during the six months ended June 30, 2021 to 50.8% during the six months
ended June 30, 2022. The increase in gross margin was attributable to a combination of changes in the product mix and improved cost structure
since the acquisition of intangible assets from MedScience during the quarter ended June 30, 2021.
We
are introducing new products at an early stage in our development cycle and the margins earned may vary significantly between periods,
customers and products due to the learning process, customer negotiating strengths, and product mix.
Sales
and Marketing
Sales
and marketing expenses consist primarily of costs associated with selling and marketing our products to PCP's, principally ongoing
sales efforts to recruit new PCP's and maintain our relationships with PCP's already using our software and products. These
expenses include employee compensation and costs of consultants. For the six months ended June 30, 2022, sales and marketing expenses
totaled $233,067 compared to $273,308 for the six months ended June 30, 2021.
The
decrease in Sales and marketing expenses in the six month period ended June 30, 2022 compared to the prior year period relates to the
shift of marketing efforts to a more internal effort rather than relying upon third-party providers. We expect our sales and marketing
expenses to increase as we seek to build our customer base and launch additional products. Nevertheless, if we are successful in onboarding
a sufficient number of PCP's and maintaining our relationships with these PCP's once they begin to distribute our products,
selling and marketing expenses could decrease as a percentage of revenues, though we may increase our marketing efforts as funds become
available.
General
and Administrative
General
and administrative expenses consist primarily of costs associated with operating a business including accounting, legal and management
consulting fees.
For
the six months ended June 30, 2022, general and administrative expenses totaled $213,608 an increase of $8,518, compared to $205,090
for the six months ended June 30, 2020.
The
increase in General and administrative expenses for the six months ended June 30, 2022, as compared to the comparable period of 2021,
was primarily due to increased fees for legal, investor relations and management services during the beginning of the year associated
with the increase in our business activities. Additionally, the six months ended June 30, 2021 did not include expenses associated with
processing payments on the sales invoices generating revenue which began during the third quarter of 2021.
29
Research
and Development
Research
and development ("R&D") includes expenses incurred in connection with the research and development of our medical device
technology solution, including software development. R&D costs are expensed as they are incurred.
For
the six months ended June 30, 2022, R&D expenses totaled $87,593 which is an increase of $44,301, or more than 102%, compared to
$43,292 for the six months ended June 30, 2021.
The
increase in R&D expenses for the six months ended June 30, 2022, as compared to the comparable period of 2021 was driven by the completion
of testing of our QHSLab platform software. As a result, the spending on development is no longer being capitalized as the software is
now in post-implementation stages. Any future development that may result in substantial enhancements or additional functionality for
all users will be considered for capitalization as appropriate. We expect that our R&D expenses will increase as we invest in and
expand our operations and further develop new products and services as part of the Company's growth strategy.
Other
Expense
For
the six months ended June 30, 2022, interest expense increased by $238,220 to $256,242 from $18,022 for the six months ended June 30,
2021.
The
increase in interest expenses for the six months ended June 30, 2022, was due to higher debt balances, primarily related to the purchase
of assets related to our Allergi
End
® products in 2021. Interest expense during the first half of 2022 included interest on
outstanding debt as well as the amortization of debt issuance costs including legal fees and warrants issued in connection with the sale
of our convertible note in 2021 and the note issued to purchase assets related to our Allergi
End
® products. The amortization
of those costs, which are non-cash expenses, totaled $167,005, or 65% of the interest expense during the first half of 2022. Interest
expense during the first half of 2021 was all related to interest on outstanding debt balances, primarily outstanding convertible notes
payable.
Liquidity
and Capital Resources
Liquidity
is a measure of a company's ability to generate funds to support its current and future operations, satisfy its obligations, and
otherwise operate on an ongoing basis. On June 30, 2022, we had current assets totaling $292,519, including $97,172 of cash, $112,008
of net accounts receivable, $54,157 of inventory, and $29,182 related to prepaid expenses and other current assets. At such date we had
total current liabilities of $1,353,283 consisting of $113,500 in accounts payable, $100,805 in other current liabilities and $1,138,978
representing the current portions of outstanding loans and convertible notes. Our long-term liabilities balance of $275,268 is associated
with the long-term portion of loans payable.
On
December 31, 2021, we had current assets totaling $445,782, including $286,855 of cash, $70,474 of accounts receivable, $65,740 of inventory,
and $22,713 related to prepaid expenses and other current assets. At such date we had total current liabilities of $874,954 consisting
of $20,370 in accounts payable, $58,615 in other current liabilities and $795,969 representing the current portions of outstanding loans
and convertible notes payable. Our long-term liabilities balance of $509,477 consisted of convertible notes totaling $100,000 and $402,956
associated with the long-term portion of loans payable, and accrued interest expenses of $6,521.
We
used cash of $98,110 and $99,404 in operations during the six-month periods ending June 30, 2022 and 2021, respectively.
During
the third quarter of 2021, we issued a promissory note of $750,000 in connection with our acquisition of assets related to our Allergi
End
®
products and an Original Issue Discount Secured Convertible Promissory Note in the principal amount of $806,000 (the "First OID
Note") along with warrants to purchase 930,000 shares of our common stock (the "Warrants") for aggregate consideration
of $750,000. The acquisition of the assets related to our Allergi
End
® products has enabled us to increase our margins on the
sale of these products. The net proceeds of the First OID Note primarily were used to increase our sales and marketing efforts. In July
2022, to supplement our cash on hand, we issued to the holder of the First OID Note an Original Issue Discount Secured Convertible Promissory
Note (the "Second OID Note") in the principal amount of $440,000 and warrants to purchase 550,000 shares of the Company's
common stock for aggregate consideration of $400,000. The proceeds of this Note will primarily be used to fulfill our inventory requirements
and expand our sales and marketing.
The
remaining principal amount of the First OID Note and all interest accrued thereon is payable on August 10, 2022, and is secured by a
lien on substantially all of our assets.
We have begun discussions with the holder of the First
OID Note regarding the need to extend the due date. There is no assurance we will come to an accommodation with the holder of the First
OID Note or refinance the First OID Note by issuing debt or equity to a third party on terms that will be favorable to us. If we are
unable to come to an agreement with the holder or refinance the First OID Note with a third party, and the holder were to seek to exercise
its rights under the Note, it could have a material adverse impact on the price of our common stock. As noted above i
n July 2022
we issued the Second OID Note in the principal amount of $440,000 to the holder of the First OID Note. As a result of this issuance,
the conversion price of the First OID Note was reduced to $0.20 and in 2022, the holder of the First OID Note converted an aggregate
of $50,000 of the First OID Note into shares of our common stock, reducing the outstanding balance and interest accrued on the First
OID Note to $742,987 immediately following the conversion.
The
principal amount of the Second OID Note and all interest accrued thereon is payable on July 19, 2023, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible
into common stock at a price of $0.20 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, similar to the First OID Note, the Second OID Note provides, subject to certain limited exceptions, that if we issue any common
stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion
price will be reduced to the per share price at which such stock or common stock equivalents were sold. The remaining terms and conditions
of the Second OID Note including the events of default are substantially identical to those of the First OID Note.
The
550,000 Warrants are initially exercisable for a period of three years at a price of $0.50 per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a "cashless exercise" if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.
The
Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 60 days following the closing
of the issuance of the Note, a registration statement (the "Registration Statement") with respect to all shares which may
be acquired upon conversion of the Note and exercise of the Warrant (the "Registrable Securities") and to cause the Registration
Statement to be declared effective no later than 90 days after the date of the issuance of the Note.
30
Plan
of Operation and Funding
The
accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization
of assets and the satisfaction of liabilities in the normal course of business. We had an accumulated deficit of $2,988,584 at June 30,
2022, generated net losses of $469,689 and $770,176 for the six months ended June 30, 2022 and the year ended December 31, 2021, respectively,
and used cash of $98,110 and $354,738 in operations in these periods. Although we are generating revenue from the sale of our Allergi
End
®
products and the licensing of QHSLab, we anticipate that we will continue to generate negative cash flow for the immediate future. These
factors, among others, raise substantial doubt about our ability to continue as a going concern for a reasonable period of time. Our
continuation as a going concern is dependent upon our ability to obtain necessary equity or debt financing and ultimately from generating
revenues and positive cash flow to continue operations. The condensed consolidated financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.
We
expect that working capital requirements will continue to be funded through a combination of our existing funds, further issuances of
securities and borrowings, and that we will remain highly leveraged as we seek to expand our business. Our working capital requirements
are expected to increase in line with the growth of our business, as we incur marketing expenses and the cost of building an inventory.
Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations
over the next twelve months. In the past we have had to rely upon our principal shareholder to support our operations. More recently
we have financed our operations through the proceeds from private placements of equity and debt instruments issued to third parties.
In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating
to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses by
raising additional capital or, when available, borrowing additional funds. Additional issuances of equity or convertible debt securities
will result in dilution to our current shareholders and could cause the price of our common stock to decrease. Further, such securities
might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms,
or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective
new business endeavors or opportunities, which could significantly and materially restrict our business operations.
Our
ability to obtain funds through the issuance of debt or equity is dependent upon the state of the financial markets at such time as we
may seek to raise funds. The state of the capital market markets may be adversely impacted by various risks and uncertainties, including,
but not limited to future and current impacts of global events such as COVID-19 and the war in the Ukraine, increases in inflation and
other risks detailed in our 2021 Annual Report on Form 10K.
Off-Balance
Sheet Arrangements
As
of June 30, 2022, we did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under
the Securities Exchange Act of 1934.
Contractual
Obligations and Commitments
As
of June 30, 2022, we did not have any off balance sheet contractual obligations requiring disclosure under this caption.
Critical
Accounting Policies
Our
significant accounting policies are described in the notes to our financial statements included elsewhere in this annual report.
QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
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 Item 304 of Regulation S-K.
DIRECTORS
AND EXECUTIVE OFFICERS
Name
Age
Title
Troy
    Grogan
45
CEO,
    CFO and Chairman
Troy
Grogan
has been our Chairman and CEO since June 2016. Mr. Grogan has a background in health promotion, healthcare technology, and
medical education – originally in Australia. He was previously appointed by the Minister of Health to one of Australia's
largest health systems in Sydney and served on numerous committees for over ten years. Mr. Grogan has also been involved in a US based
medical device manufacturer, founded a workplace wellness company, and co-developed numerous University-affiliated Continuing Medical
Education programs for physicians and healthcare providers. Mr. Grogan attended Newcastle University, majoring in biological sciences
and the University of New England where he studied Corporate Governance.
31
EXECUTIVE
COMPENSATION.
Officer's
and Director's Compensation
Mr.
Grogan, our CEO and only executive officer, does not have an employment agreement and is not entitled to receive any compensation for
services rendered prior to December 31, 2021. Mr. Grogan does not intend to receive any compensation for his services until our Company
is generating positive cash flow. From time to time, the Company reimburses Mr. Grogan for out-of-pocket expenses incurred when acting
on behalf of our Company.
Equity
Awards
We
did not grant Mr. Grogan any equity awards or stock options during the year ended December 31, 2021.
Outstanding
Equity Awards at Fiscal Year-End
There
were no equity awards outstanding as of the year ended December 31, 2021, nor were there any securities authorized for issuance under
equity compensation plans.
SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
Security
Ownership
The
following table sets forth information concerning beneficial ownership of our common stock as of September 26, 2022, by (i) any
person or group with more than 5% of our common stock, (ii) our sole director, (iii) and our sole officer and director as a "group."
Except
as otherwise indicated, we believe, that each party named in the table below has sole investment and voting power with respect to his
shares, subject to community property laws, where applicable. As of September 26, 2022, we had outstanding 9,065,508 shares of
common stock, 1,080,092 shares of Series A Preferred Stock and 2,644,424 shares of Series A-2 Preferred Stock. Shares of Series A Preferred
Stock are convertible into shares of our common stock at a conversion price of $0.05 per share, subject to certain anti-dilution adjustments.
Shares of Series A-2 Preferred Stock are convertible into shares of our common stock at a conversion price of $0.16 per share, subject
to certain anti-dilution adjustments. In addition, shares of common stock issuable upon exercise of options, warrants and other convertible
securities anticipated to be exercisable or convertible at or within sixty days of September 26, 2022, are deemed outstanding
for the purpose of computing the percentage ownership of the person holding those securities, and the group as a whole, but are not deemed
outstanding for computing the percentage ownership of any other person. The address of Mr. Grogan is c/o of our company at 901 Northpoint
Parkway, Suite 302, West Palm Beach, Florida 33407.
Name of Shareholder
Amount and
Nature of Beneficial Ownership
Percent of
Common Stock
Directors and Executive Officers:
Troy Grogan
1
11,397,209
(1)
52.98
%
All directors and executive officers as a group (1 person)
11,397,209
(1)
52.98
%
Owners of more than 5% of our outstanding shares:
Mercer Street Global Opportunity Fund, LLC
7,659,694
(2)
46.18
%
(1)
Includes
    3,352,145 shares of common stock, 5,400,460 shares of common stock that may be acquired upon conversion of shares of Series A Preferred
    Stock and 2,644,424 shares of common stock that may be acquired upon conversion of Series A-2 Convertible Preferred Shares.
(2)
Jonathan
    Juchno is the managing partner of Mercer Street Global Opportunity Fund, LLC, and its principal business address is 1111 Brickell
    Ave, Ste 2920, Miami, FL 33131. Includes 2,310,000 shares of common stock issuable upon conversion of the 2022 Note, including interest,
    at a conversion price of $0.20 per share, 3,371,500 shares issuable upon conversion of the 2021 Note, together with an additional
    138,194 shares previously issued upon conversion of the 2021 Note; 550,000 shares issuable upon exercise of the 2022 Warrants
    and 930,000 shares of common stock issuable upon exercise of the 2021 Warrants, without giving effect to the blocker described in
    the next sentence. The Notes and Warrants held by Mercer are subject to beneficial ownership limitations such that the Notes and
    Warrants may not be converted or exercised, respectively, if it would result in the holder exceeding the beneficial ownership limitation.
    The beneficial ownership limitation is initially 9.99% and in the case of the Notes may be increased, upon 61 days' notice
    to the Company, or in the case of the Notes and Warrants, decreased immediately upon written notice to the Company.
CERTAIN
RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
On
December 30, 2021, we consummated a transaction with Troy Grogan, whereby we issued 2,644,424 shares of our Series A-2 Convertible Preferred
Shares, having a stated value of $0.16 per share, to Mr. Grogan in exchange for the cancellation of the entire principal amount of and
interest accrued thereon of our $73,500 convertible promissory note issued October 2009, bearing interest at 12% per annum and convertible
at a price of $0.10 per share, our $124,562 convertible promissory note issued September 2019, bearing interest at 1% per annum and convertible
at a price of $0.25 per share, and our $88,016 convertible promissory note issued in September 2020, bearing interest at 6% per annum
and convertible at a price of $1.00 per share.
Our
principal executive offices are located at 901 Northpoint Parkway Suite 302, West Palm Beach, FL 33407. We are provided our office space
at no cost by an entity controlled by Troy Grogan.
32
SELLING
STOCKHOLDERS
We
have prepared this prospectus to allow the Selling Stockholders identified in the table below or their successors, assignees or other
permitted transferees to sell or otherwise dispose of, from time to time, up to 7,603,293 shares of our common stock all of which are
issuable upon exercise or conversion of warrants and convertible notes held by the Selling Stockholders. For information regarding the
issuance of the convertible notes and warrants pursuant to which the shares of stock offered hereby may be issued, see the subsection
of this prospectus entitled "Capital Stock – Convertible Notes and Warrants" below. We are registering the shares offered
hereby to permit the Selling Stockholders to offer the shares for resale from time-to-time. Except as described in the subsection entitled
"Prospectus Summary - Recent Developments" above, the Selling Stockholders have not had any material relationship with us
within the past three years.
The
table below presents information regarding the Selling Stockholders and the shares of our common stock that they may sell or otherwise
dispose of from time to time under this prospectus. Percentages of beneficial ownership are based upon 9,065,508 shares of common stock
issued and outstanding as of the date of effectiveness of the registration statement of which this this prospectus is a part. Beneficial
ownership is determined under Section 13(d) of the Exchange Act and generally includes voting or investment power with respect to securities
and including any securities that grants a Selling Stockholder the right to acquire our common stock within 60 days of the date of this
prospectus. Unless otherwise noted, each person or group identified possesses sole voting and investment power with respect to the shares,
subject to community property laws where applicable.
The
first column lists the shares of common stock beneficially owned by each Selling Stockholder prior to this offering, without regard to
any limitations on conversions or exercise. The second column lists the number of shares being offered by the Selling Stockholders in
this offering, without regard to any limitations on conversions or exercise. Under the terms of the Convertible Notes Warrants issued
to Mercer, it may not convert any portion of a Note or exercise any portion of the Warrants to the extent (but only to the extent) it
or any of its affiliates would beneficially own a number of shares of our common stock which would exceed 9.99%. The number of shares
in the first and second columns do not reflect these limitations. See "Plan of Distribution."
We
do not know when or in what amounts the Selling Stockholders may sell or otherwise dispose of the shares covered hereby. We currently
have no agreements, arrangements or understandings with the Selling Stockholders regarding the sale of any of the shares by them other
than the Registration Rights Agreement with Mercer and the Placement Agent Agreement with the Placement Agent described below. The Selling
Stockholders might not sell any or all of the shares covered by this prospectus or may sell or dispose of some or all of the shares other
than pursuant to this prospectus.
Name of Selling Stockholder
Common Stock
Number
Owned Prior to
the Offering Percent
Shares Registered for Sale Pursuant to this Prospectus
Common Stock Owned Number
After
the Offering Percent
Mercer Street Global Opportunity Fund, LLC
7,659,694
(1)
46.18
7,659,694
(1)
-0-
(4)
-0-
Juan Escobar
278,417
(2)
*
69,604
(2)
-0-
(4)
-0-
Carlos Santos
48,755
(3)
*
12,189
(3)
-0-
(4)
-0-
*
Less than 1%
(1)
Jonathan Juchno is the managing partner of Mercer Street Global Opportunity Fund, LLC ("Mercer"), and its principal business
address is 1111 Brickell Ave, Ste 2920, Miami, FL 33131. The shares beneficially owned by Mercer include 2,310,000 shares of common stock
issuable upon conversion of the 2022 Note, including interest, at a conversion price of $0.20 per share, 3,371,500 shares issuable upon
conversion of the 2021 Note, together with an additional 138,194 shares previously issued upon conversion of the 2021 Note; 550,000 shares
issuable upon exercise of the 2022 Warrants and 930,000 shares of common stock issuable upon exercise of the 2021 Warrants, without giving
effect to the blocker described in the next sentence. The Notes and Warrants held by Mercer are subject to beneficial ownership limitations
such that the Note and Warrants may not be converted or exercised, respectively, if it would result in the holder exceeding the beneficial
ownership limitation. The beneficial ownership limitation is initially 9.99% and in the case of the Note may be increased, upon 61 days'
notice to the Company, or in the case of the Note and Warrants, decreased immediately upon written notice to the Company.
(2)
Includes 69,704 shares issuable upon exercise of warrants.
(3)
Includes 12,189 shares issuable upon exercise of warrants.
(4)
Assumes the conversion and exercise in full of the 2021 and 2022 Notes, the 2021 and 2022 Warrants and the Individual Warrants and the
dale of all of the shares of common stock issued upon such exercise and conversion.
33
PLAN
OF DISTRIBUTION
Each
Selling Stockholder and any of its pledgees, assignees and successors-in-interest may, from time to time, sell any or all of its shares
of common stock on the OTC Markets or any other stock exchange, market or trading facility on which our shares are traded or in private
transactions. These sales may be at fixed or negotiated prices. A Selling Stockholder may use any one or more of the following methods
when selling shares:
●
ordinary
    brokerage transactions and transactions in which the broker-dealer solicits purchasers;
●
block
    trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as
    principal to facilitate the transaction;
●
purchases
    by a broker-dealer as principal and resale by the broker-dealer for its account;
●
an
    exchange distribution in accordance with the rules of the applicable exchange;
●
privately
    negotiated transactions;
●
settlement
    of short sales entered into after the effective date of the registration statement of which this prospectus is a part;
●
broker-dealers
    may agree with the Selling Stockholders to sell a specified number of such shares at a stipulated price per share;
●
through
    the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;
●
a
    combination of any such methods of sale; or
●
any
    other method permitted pursuant to applicable law.
Broker-dealers
engaged by the Selling Stockholders may arrange for other brokers or dealers to participate in sales. Broker-dealers may receive commissions
or discounts from the Selling Stockholders (or, if any broker-dealer acts as agent for the purchaser of shares, from the purchaser) in
amounts to be negotiated, but, except as set forth in a supplement to this Prospectus, in the case of an agency transaction not in excess
of a customary brokerage commission in compliance with FINRA Rule 2121 or NASD Rule 2440; and in the case of a principal transaction
a markup or markdown in compliance with NASD IM-2440.
In
connection with the sale of the common stock or interests therein, the Selling Stockholders may enter into hedging transactions with
broker-dealers or other financial institutions, which may in turn engage in short sales of the common stock in the course of hedging
the positions they assume. The Selling Stockholders may also sell shares of common stock short and deliver these securities to close
out their short positions, or loan or pledge the common stock to broker-dealers that in turn may sell these securities. The Selling Stockholders
may also enter into option or other transactions with broker-dealers or other financial institutions or the creation of one or more derivative
securities which require the delivery to such broker-dealer or other financial institution of shares offered by this prospectus, which
shares such broker-dealer or other financial institution may resell pursuant to this prospectus (as supplemented or amended to reflect
such transaction).
The
Selling Stockholders and any broker-dealers or agents that are involved in selling the shares may be deemed to be "underwriters"
within the meaning of the Securities Act in connection with such sales. In such event, any commissions received by such broker-dealers
or agents and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under
the Securities Act. Each Selling Stockholder has informed the Company that it does not have any written or oral agreement or understanding,
directly or indirectly, with any person to distribute the common stock.
We
are required to pay certain fees and expenses incurred by us incident to the registration of the shares. We have agreed to indemnify
Mercer against certain losses, claims, damages and liabilities, including liabilities under the Securities Act.
Because
Selling Stockholders may be deemed to be "underwriters" within the meaning of the Securities Act, they will be subject to
the prospectus delivery requirements of the Securities Act including Rule 172 thereunder. In addition, any securities covered by this
prospectus which qualify for sale pursuant to Rule 144 under the Securities Act may be sold under Rule 144 rather than under this prospectus.
We have been advised that there is no underwriter or coordinating broker acting in connection with the proposed sale of the resale shares
by the Selling Stockholders.
The
shares will be sold only through registered or licensed brokers or dealers if required under applicable state securities laws. In addition,
in certain states, the shares may not be sold unless they have been registered or qualified for sale in the applicable state or an exemption
from the registration or qualification requirement is available and is complied with.
Under
applicable rules and regulations under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), any person engaged
in the distribution of the shares may not simultaneously engage in market making activities with respect to the common stock for the
applicable restricted period, as defined in Regulation M, prior to the commencement of the distribution. In addition, the Selling Stockholders
will be subject to applicable provisions of the Exchange Act and the rules and regulations thereunder, including Regulation M, which
may limit the timing of purchases and sales of shares of the common stock by the Selling Stockholders or any other person. We will make
copies of this prospectus available to the Selling Stockholders and have informed them of the need to deliver a copy of this prospectus
to each purchaser at or prior to the time of the sale (including by compliance with Rule 172 under the Securities Act).
34
DESCRIPTION
OF CAPITAL STOCK
General
We
are authorized to issue an aggregate number of 910,000,000 shares of capital stock, $0.0001 par value per share, consisting of 10,000,000
shares of preferred stock and 900,000,000 shares of common stock.
Preferred
Stock
We
are authorized to issue 10,000,000 shares of preferred stock, $0.0001 par value per share of which 1,080,092 shares have been designated
as Series A Preferred Stock, par value $0.0001 ("Series A Preferred Stock") and of which 2,644,424 shares have been designated
as Series A-2 Preferred Stock ("Series A-2 Preferred Stock"). and 900,000,000 shares of common stock, $.0001 par value per
share. Our common stock is traded in the OTCQB Venture Market.
Our
Certificate of Incorporation gives our Board of Directors authority to issue shares of "blank check" preferred stock from
time to time in one or more series, each having the voting powers, if any, designations, powers, preferences, and the relative, participating,
optional, or other rights, if any, and the qualifications, limitations, or restrictions as determined by our Board of Directors.
Series
A Preferred Stock
Holders
of our Series A Preferred Stock are entitled to dividends when and if declared by our Board of Directors.
Upon
any voluntary or involuntary liquidation, dissolution or winding up of our affairs, holders of Series A Preferred Stock are entitled
to be paid, after payment of or provision for our debts and other liabilities, a liquidation preference of $0.25 per share, plus an amount
equal to accrued and unpaid dividends (whether or not authorized or declared) up to but excluding the date of payment, before any payment
is made to holders of common stock and any other class or series of capital stock ranking junior to the Series A Preferred Stock as to
liquidation rights.
Holders
of Series A Preferred Stock may elect at any time to convert their shares of Series A Preferred Stock into shares of common stock at
an initial conversion price of $0.05 per share of common stock. The conversion price is subject to certain anti-dilution and other adjustments.
Holders
of Series A Preferred Stock vote on an as-converted basis, together with holders of common stock, as a single class, on the election
of directors and all other matters presented to stockholders, except for matters as to which under applicable law and the certificate
of designation a class vote of the holders of the Series A Preferred Stock is required.
Series
A-2 Preferred Stock
The
following summary of the powers, preferences, rights, qualifications and limitations of the Series A-2 Preferred Stock.
Liquidation
Preference: The Series A-2 Preferred Shares shall rank prior to the Company's common shares and pari passu with the Company's
outstanding Series A Preferred Shares as to distributions of assets upon liquidation, dissolution or winding up of the Company, whether
voluntary or involuntary. So long as any Series A-2 Preferred Shares are outstanding, the Company shall not authorize or issue any securities
ranking prior to the Series A-2 Preferred Shares or pari passu with the Series A-2 Preferred Shares as to distributions of assets upon
liquidation, dissolution or winding up of the Company without first obtaining the consent or approval of the holders of a majority of
the outstanding Series A-2 Preferred Shares.
Dividends:
Dividends on the Series A-2 Preferred Shares are payable annually in arrears commencing on January 1, 2023, on a cumulative basis at
an annual rate of 7% of the Stated Value per share. The Company may pay dividends in cash or, at the election of the Company by delivery
of shares of common shares of the Company. If the Company elects to pay dividends in common shares, the number of shares to be delivered
shall be equal to the amount of the dividend payable
divided by
the fair market value, as determined in accordance with the Certificate
of Designation, of the common stock for the five trading days ending as of the record date for the determination of holders entitled
to receive such shares.
The
right of the holders of the Series A-2 Preferred Shares to receive their dividends shall be prior to and in preference to any declaration
or payment of any dividend on the common stock and pari passu with any dividends which may be payable on the Company's Series A
Preferred Shares then outstanding.
So
long as any Series A-2 Preferred Shares are outstanding, the Company shall not authorize or issue any securities ranking prior to the
Series A-2 Preferred Shares or pari passu with the Series A-2 Preferred Shares as to the declaration or payment of dividends without
first obtaining the consent or approval of the holders of a majority of the outstanding Series A-2 Preferred Shares.
35
Common
Stock
We
are authorized to issue 900,000,000 shares of common stock, $0.0001 par value per share. As of the date of this prospectus, we had 9,065,508
shares of common stock issued and outstanding.
Each
share of common stock has one (1) vote per share for all purposes. Our common stock does not provide preemptive, subscription or conversion
rights and there are no redemption or sinking fund provisions or rights. Our common stockholders are not entitled to cumulative voting
for election of Board of Directors.
Dividends
We
have not paid any cash dividends to our shareholders. The declaration of any future cash dividends is at the discretion of our board
of directors and depends upon our earnings, if any, our capital requirements and financial position, our general economic conditions,
and other pertinent conditions. It is our present intention not to pay any cash dividends in the foreseeable future, but rather to reinvest
earnings, if any, in our business operations.
Convertible
Notes and Warrants
The
2022 Note and 2022 Warrants were issued pursuant to a Securities Purchase Agreement with Mercer dated July 26, 2022.
The
principal amount of the 2022 Note and all interest accrued thereon is payable on July 21, 2023, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible
into common stock at a price of $0.20 per share.
The
2022 Warrants are initially exercisable for 550,000 shares a period of three years at a price of $0.50 per share, subject to customary
anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant. In addition, the 2022 Warrant
provides, subject to certain limited exceptions, that if we issue any common stock, common stock equivalents or convertible securities,
as defined in the 2022Warrant, at per share price lower than the exercise price then in effect, or with an exercise price or conversion
price lower than the exercise price then in effect or decrease the exercise or conversion price of any outstanding common stock equivalent
to a price below the then exercise price of the 2022 Warrant, the exercise price of the 2022 Warrant will be reduced to the per share
price at which such stock or common stock equivalents were sold or to which the price was reduced. The shares issuable upon conversion
of the Note and exercise of the 2022 Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor
as provided in the Registration Rights Agreement. The 2022 Warrants may be exercised by means of a "cashless exercise" if
at any time the shares issuable upon exercise of the 2022 Warrant are not covered by an effective registration statement.
The
principal amount of the 2021 Note and all interest accrued thereon was payable on August 10, 2022, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and as a result of
the issuance of the 2022 Note, is convertible into common stock at a price of $0.20 per share. The Company and the holder have orally
agreed to extend the maturity of the 2021 Note to a date which has yet to be determined.
The
2021 Warrants are initially exercisable for 930,000 shares a period of three years from the date of issuance at a price of $1.25 per
share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the 2022 Warrant.
In
addition to customary anti-dilution adjustments upon the occurrence of certain corporate events, the 2021 Note and the 2022 Note provide,
subject to certain limited exceptions, that if we issue any common stock, common stock equivalents or convertible securities, as defined
in the Note, at per share price lower than the conversion price then in effect, or with an exercise price or conversion price lower than
the conversion price then in effect or decrease the exercise or conversion price of any outstanding common stock equivalent to a price
below the then conversion price of the Note, the conversion price of the Note will be reduced to the per share price at which such stock
or common stock equivalents were sold or to which the price was reduced.
The
2022 Note and the 2021 Note provide for various events of default similar to those provided for in similar transactions, including the
failure to timely pay amounts due thereunder. The Note provides further that the Company will be liable to the holder for various amounts,
including the cost of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the
Note for sale by the holder under the Securities Act or otherwise fails to facilitate holder's sale of the shares issuable upon
conversion of the Note as required by the terms of the Note.
36
Registration
Rights
In
connection with the sale of the 2021 Note and Warrants and the 2022 Note and Warrants, we entered into Registration Rights Agreements
with Mercer which require that we file with the Securities and Exchange Commission within 60 days following the closing of the issuance
of each Note, a registration statement (the "Registration Statement") with respect to all shares which may be acquired upon
conversion of such Note and exercise of the related Warrants (the "Registrable Securities") and to cause the Registration
Statement to be declared effective no later than 100 days after the date of the issuance of the respective Note, provided, that if the
Company is notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments,
the Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the
Company is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities
covered by such Registration Statement have been sold or may be sold pursuant to Rule 144 without the volume or other limitations of
such rule or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities
Act. In connection with the sale of the 2021 Note and Warrants we filed and caused to be declared a registration statement for the sale
of the shares issuable upon conversion of the 2021 Note and exercise of the 2021 Warrants.
We
filed this registration statement pursuant to the Registration Rights Agreement with Mercer and will pay all reasonable expenses incurred
in connection with this registration statement. However, we will not be responsible for any broker or similar concessions or any legal
fees or other costs of the Selling Stockholder.
Anti-Takeover
Effects of Certain Provisions of Our Bylaws
Summarized
in the following paragraphs are provisions included in our Certificate of Incorporation, as amended, and our bylaws that may have the
effect of discouraging, delaying or preventing a change in control or an unsolicited acquisition proposal that a stockholder might consider
favorable, including a proposal that might result in the payment of a premium over the market price for the shares held by our stockholders.
Effects
of authorized but unissued common stock and blank check preferred stock.
One of the effects of the existence of authorized but unissued
common stock and undesignated preferred stock may be to enable our Board to make more difficult or to discourage an attempt to obtain
control of our company by means of a merger, tender offer, proxy contest or otherwise, and thereby to protect the continuity of management.
If the Board were to determine that a takeover proposal was not in our best interest, such shares could be issued by the Board without
stockholder approval in one or more transactions that might prevent or render more difficult or costly the completion of the takeover
transaction by diluting the voting or other rights of the proposed acquirer or insurgent stockholder group, by putting a substantial
voting block in institutional or other hands that might undertake to support the position of the incumbent board of directors, by effecting
an acquisition that might complicate or preclude the takeover, or otherwise.
In
addition, our Certificate of Incorporation, as amended, grants our Board broad power to establish the rights and preferences of authorized
and unissued shares of additional series of preferred stock. The creation and issuance of one or more additional series of preferred
stock could decrease the amount of earnings and assets available for distribution to holders of shares of common stock. The issuance
also may adversely affect the rights and powers, including voting rights, of those holders and may have the effect of delaying, deterring
or preventing a change in control of our company.
Cumulative
Voting.
Our Certificate of Incorporation, as amended, does not provide for cumulative voting in the election of directors which would
allow holders of less than a majority of the voting stock to elect some directors.
Vacancies.
Section 223 of the Delaware General Corporation Law and our bylaws provide that all vacancies, including newly created directorships,
may be filled by the affirmative vote of a majority of directors then in office, even if less than a quorum.
Special
Meeting of Stockholders.
A special meeting of stockholders may be called by our Board or the Chairman of our Board, our Chief Executive
Officer, our President or any vice president and must be called by our Secretary at the request in writing of holders of not less than
10% of our outstanding capital stock entitled to vote at the meeting. Given that the holders of our Series A Preferred Stock vote together
with the holders of our common stock at all meetings, the requirement that the holders of 10% of our outstanding capital stock entitled
to vote at the meeting is required to call a special meeting means that small stockholders will not have the power to call a special
meeting to, for example, elect new directors.
Bylaws.
Our certificate of incorporation, as amended, and bylaws authorizes the board of directors to adopt, repeal, alter or amend our certificate
of incorporation and bylaws without shareholder approval.
37
Indemnification
of Directors and Officers
Article
VI of our Articles of Incorporation, as amended, provide as follows:
Unless
    otherwise provided by law, a director or officer is not individually liable to the Corporation or its stockholders or creditors for
    any damages as a result of any act of failure to act in his individual capacity as a director or officer unless it is proven that
    his act or failure to act constituted a breach of his fiduciary duties as a director or officer and his breach of those duties involved
    intentional misconduct, fraud, or a knowing violation of law. If the NRS is amended to further eliminate or limit or authorize corporate
    action to further eliminate or limit the liability of directors or officers, the liability of directors and officers of the corporation
    shall be eliminated or limited to the fullest extent permitted by the NRS as so amended from time to time. Neither any amendment
    nor repeal of this Article VI, nor the adoption of any provision of these Articles of Incorporation inconsistent with this Article
    VI, shall eliminate, reduce or otherwise adversely affect any limitation on the personal liability of a director or officer of the
    corporation existing at the time of such amendment, repeal or adoption of such an inconsistent provision.
Article
    VII of our Articles of Incorporation, as amended, provide as follows:
Every
    person who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit or proceeding, whether
    civil, criminal, administrative or investigative, by the reason of the fact that he or she, or a person with whom he or she is a
    legal representative, is or was a director or officer of the Corporation, or who is serving at the request of the Corporation as
    a director or officer of another corporation, or is a representative in a partnership, joint venture, trust or other enterprise,
    shall be indemnified and held harmless to the fullest extent legally permissible under the laws of the State of Nevada from time
    to time against all expenses, liability and loss (including attorneys' fees, judgments, fines, and amounts paid or to be paid
    in a settlement) reasonably incurred or suffered by him or her in connection therewith. The right of indemnification shall be a contract
    right which may be enforced in any manner desired by such person. The expenses of officers and directors incurred in defending a
    civil suit or proceeding must be paid by the Corporation as incurred and in advance of the final disposition of the action, suit,
    or proceeding, under receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately
    determined by a court of competent jurisdiction that he or she is not entitled to be indemnified by the Corporation. Such right of
    indemnification shall not be exclusive of any other right of such directors, officers or representatives may have or hereafter acquire,
    and, without limiting the generality of such statement, they shall be entitled to their respective rights of indemnification under
    any bylaw agreement, vote of stockholders, provision of law, or otherwise, as well as their rights under this article.
Without
    limiting the application of the foregoing, the Board of Directors may adopt bylaws from time to time with respect to indemnification,
    to provide at all times the fullest indemnification permitted by the laws of the State of Nevada, and may cause the corporation to
    purchase or maintain insurance on behalf of any person who is or was a director or officer of the corporation or who is serving at
    the request of the corporation as an officer, director or representative of any other entity or other enterprise against any liability
    asserted against such person and incurred in any such capacity or arising out of such status, whether or not the corporation would
    have the power to indemnify such person.
Any
    repeal or modification of the above provisions of this Article VII, approved by the stockholders of the corporation shall be prospective
    only, and shall not adversely affect any limitation on the liability of a director or officer of the corporation existing as of the
    time of such repeal or modification. In the event of any conflict between the above indemnification provisions, and any other Article
    of the Articles, the terms and provisions of this Article VII shall control.
Transfer
Agent and Registrar
The
transfer agent of our Common stock is Transfer Online, Inc., 512 SE Salmon Street Portland, OR 97214 503-227-2950
38
SHARES
ELIGIBLE FOR FUTURE SALE
We
cannot predict the effect, if any, that market sales of shares of our common stock or the availability of shares of our common stock
for sale will have on the market price of our common stock prevailing from time to time. Future sales of our common stock in the public
market, or the availability of such shares for sale in the public market, could adversely affect market prices prevailing from time to
time. The availability for sale of a substantial number of shares of our common stock including the shares being registered for sale
pursuant to this registration statement and upon exercise of rights under such preferred stock, convertible notes, options and warrants
as may be outstanding from time to time could materially adversely affect the market price of our common stock.
Sale
of Restricted Shares
The
7,741,487 shares of common stock being offered by this Prospectus, other than any of such shares which are acquired by our "affiliates,"
as defined in Rule 144, will be freely tradable without restriction or registration under the Securities Act. As of the date of this
prospectus, there were 9,065,508 shares of common stock outstanding. In addition, as of such date there were outstanding shares of preferred
stock, convertibles notes, options and warrants, exclusive of the Warrants held by the Selling Stockholders, which upon conversion or
exercise would result in the issuance of additional shares of our common stock. All of our outstanding shares of common stock, with the
exception of the shares registered for sale pursuant to this Prospectus are either freely tradeable or eligible for sale pursuant to
Rule 144.
Rule
144
In
general, under Rule 144, as currently in effect, a person who is not and has not been our affiliate at any time during the preceding
three months, and who has beneficially owned his shares for at least six months, including the holding period of any prior owner other
than one of our affiliates, would be entitled to sell an unlimited number of shares of our common stock provided current public information
about us is available, and, after owning such shares for at least one year, including the holding period of any prior owner other than
one of our affiliates, would be entitled to sell an unlimited number of shares of our common stock without restriction. A person who
is our affiliate or who was our affiliate at any time during the preceding three months (or persons whose shares are required to be aggregated),
including a person who may be deemed an "affiliate" of a company, who has beneficially owned restricted securities for at
least six months may sell, within any three-month period, a number of shares that does not exceed the greater of: (1) 1% of the then-outstanding
shares of common stock, or (2) if and when the common stock is listed on a national securities exchange, the average weekly trading volume
of the common stock during the four calendar weeks preceding the date on which a notice of such sale was filed under Rule 144. Sales
under Rule 144 by our affiliates are also subject to certain requirements as to the manner of sale, notice, and availability of current
public information about our company.
We
cannot estimate the number of shares of our common stock that our existing stockholders will elect to sell under Rule 144.
LEGAL
MATTERS
The
validity of the securities offered by this prospectus will be passed upon for us by Ellenoff Grossman & Schole LLP, 1345 Avenue
of the Americas, New York, New York 10105.
EXPERTS
The
audited financial statements for the year ended December 31, 2021 included in this Prospectus and the Registration Statement have been
audited by Accell Audit & Compliance, P. A., an independent registered public accounting firm, to the extent and for the periods
set forth in their report appearing elsewhere herein and in the Registration Statement, and are included in reliance upon such report
given upon the authority of said firm as experts in auditing and accounting. The audited financial statements for the year ended December
31, 2020 included in this Prospectus and the Registration Statement have been audited by Cherry, Bekaert & Holland, L.L.P., an independent
registered public accounting firm, to the extent and for the periods set forth in their report appearing elsewhere herein and in the
Registration Statement, and are included in reliance upon such report given upon the authority of said firm as experts in auditing and
accounting.
DISCLOSURE
OF COMMISSION'S POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES
Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons
pursuant to the provisions of our certificate of incorporation, Bylaws or otherwise, we have been advised that in the opinion of the
SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by one of our directors,
officers or controlling persons in the successful defense of any action, suit or proceeding) is asserted by that director, officer or
controlling person in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether that indemnification by us is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of that issue.
WHERE
YOU CAN FIND MORE INFORMATION
We
filed this Registration Statement on Form S-1 with the SEC under the Act with respect to the Common Stock offered by Selling Shareholders
in this Prospectus. This Prospectus, which constitutes a part of the Registration Statement, does not contain all of the information
set forth in the Registration Statement or the exhibits and schedules filed therewith. For further information with respect to us and
our Common Stock, please see the Registration Statement and the exhibits and schedules filed with the Registration Statement. Statements
contained in this Prospectus regarding the contents of any contract or any other document that is filed as an exhibit to the Registration
Statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract
or other document filed as an exhibit to the Registration Statement. The Registration Statement, including its exhibits and schedules,
may be inspected without charge at the public reference room maintained by the SEC, located at 1 00 F Street, N.E., Room 1580, Washington,
D.C. 20549, and copies of all or any part of the Registration Statement ma y be obtained from such offices upon the payment of the fees
prescribed by the SEC. Please call the SEC at 1-800-SE C-0330 for further information about the public reference room. The SEC also maintains
an Internet website that contains reports, proxy and information statements and other information regarding registrants that file electronically
with the SEC. The address of the site is
www.sec.gov
.
39
INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS
Unaudited
Financial Statements:
Pages
Condensed Consolidated Balance Sheets – June 30, 2022 and December 31, 2021
F-2
Condensed Consolidated Statements of Operations – Three and Six Months Ended June 30, 2022 and 2021
F-3
Condensed Consolidated Statements of Stockholders' Deficit – Three and Six Months Ended June 30, 2022 and 2021
F-4
Condensed Consolidated Statements of Cash Flows – Six Months Ended June 30, 2022 and 2021
F-5
Notes to the Condensed Consolidated Financial Statements
F-6
Audited
Financial Statements:
Pages
Report of Independent Registered Public Accounting Firm
F-16
Balance Sheets as of December 31, 2021 and 2020
F-19
Statements of Operations for the Years Ended December 31, 2021 and 2020
F-20
Statement of Changes in Stockholders' Deficit for the Years Ended December 31, 2021 and 2020
F-21
Statements of Cash Flows for the Years Ended December 31, 2021 and 2020
F-22
Notes to Consolidated Financial Statements
F-23
F-
1
QHSLab,
Inc.
Condensed
Consolidated Balance Sheets
June 30, 2022
December 31, 2021
(Unaudited)
Assets
Current Assets:
Cash and cash equivalents
$
97,172
$
286,855
Accounts receivable, net
112,008
70,474
Inventory
54,157
65,740
Prepaid expenses and other current assets
29,182
22,713
Total current assets
292,519
445,782
Non-current assets:
Capitalized software development costs, net
204,775
186,271
Intangible assets, net
1,540,388
1,576,444
Total assets
$
2,037,682
$
2,208,497
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable
$
113,500
$
20,370
Other current liabilities
100,805
58,615
Loans payable, current portion
327,099
253,865
Convertible notes payable, current portion
811,879
542,104
Total current liabilities
1,353,283
874,954
Non-current liabilities:
Accrued interest expenses
-
6,521
Loans payable, non-current portion
275,268
402,956
Convertible notes payable, non-current portion
-
100,000
Total non-current liabilities
275,268
509,477
Total liabilities
1,628,551
1,384,431
Commitment and contingencies (Note 13)
Stockholders' Equity:
Preferred stock,
10,000,000
shares authorized
Preferred stock Series A, $
0.0001
par value;
1,080,092
shares issued and outstanding
108
108
Preferred stock Series A-2, $
0.0001
par value;
2,644,424
shares issued and outstanding
264
264
Common stock,
900,000,000
shares authorized, $
0.0001
par value;
8,815,508
and
8,756,093
shares issued and outstanding at June 30, 2022 and December 31, 2021, respectively
882
876
Unearned stock compensation
-
(
6,968
)
Additional paid-in capital
3,396,461
3,348,681
Accumulated deficit
(
2,988,584
)
(
2,518,895
)
Total stockholders' equity
409,131
824,066
Total liabilities and stockholders' equity
$
2,037,682
$
2,208,497
See
accompanying notes to the unaudited condensed consolidated financial statements.
F-
2
QHSLab,
Inc.
Condensed
Consolidated Statements of Operations
(Unaudited)
Three Months
Three Months
Six Months
Six Months
Ended
Ended
Ended
Ended
June 30, 2022
June 30, 2021
June 30, 2022
June 30, 2021
(Unaudited)
(Unaudited)
(Unaudited)
(Unaudited)
Revenue
$
350,816
$
455,622
$
706,146
$
759,957
Cost of revenue
180,608
248,502
347,249
419,258
Gross profit
170,208
207,120
358,897
340,699
Operating Expenses:
Sales and marketing
119,772
161,619
233,067
273,308
General and administrative
124,093
134,964
213,608
205,090
Research and development
58,615
15,271
87,593
43,292
Amortization
18,028
-
36,056
-
Total Operating Expenses
320,508
311,854
570,324
521,690
Net operating loss
(
150,300
)
(
104,734
)
(
211,427
)
(
180,991
)
Interest expense
129,085
7,593
256,242
18,022
Loss on extinguishment of debt
-
-
2,020
-
Net loss
$
(
279,385
)
$
(
112,327
)
$
(
469,689
)
$
(
199,013
)
Basic and diluted net loss per share
$
(
0.03
)
$
(
0.02
)
$
(
0.05
)
$
(
0.03
)
Weighted average shares outstanding: (Basic and diluted)
8,797,782
7,206,586
8,815,508
6,966,046
See
accompanying notes to the unaudited condensed consolidated financial statements.
F-
3
QHSLab,
Inc.
Condensed
Consolidated Statements of Stockholders' Equity
(Unaudited)
Preferred Stock-
Series
    A
Preferred Stock - Series
    A-2
Common Stock
Unearned Stock
Additional Paid-In
Accumulated
Total
Stockholders' Equity
Shares
Shares
Shares
Amount
Compensation
Capital
Deficit
(Deficit)
Balance at January 1, 2022
1,080,092
$
108
2,644,424
$
264
8,756,093
$
876
$
(
6,968
)
$
3,348,681
$
(
2,518,895
)
$
824,066
Shares issued for services
-
-
-
-
-
-
3,484
-
-
3,484
Conversion of notes payable
-
-
-
-
59,415
6
-
27,919
-
27,925
Warrants issued with conversion of notes payable
-
-
-
-
-
-
-
2,020
-
2,020
Stock-based compensation expense
-
-
-
-
-
-
-
8,920
-
8,920
Net loss
-
-
-
-
-
-
-
-
(
190,304
)
(
190,304
)
Balance at March 31, 2022
1,080,092
$
108
2,644,424
$
264
8,815,508
$
882
$
(
3,484
)
$
3,387,540
$
(
2,709,199
)
$
676,111
Shares issued for services
-
-
-
-
-
-
3,484
-
-
3,484
Stock-based compensation expense
-
-
-
-
-
-
-
8,921
-
8,921
Net loss
-
-
-
-
-
-
-
-
(
279,385
)
(
279,385
)
Balance at June 30, 2022
1,080,092
$
108
2,644,424
$
264
8,815,508
$
882
$
-
$
3,396,461
$
(
2,988,584
)
$
409,131
Balance at January 1, 2021
1,080,092
$
108
-
$
-
6,562,735
$
656
$
(
124,479
)
$
1,264,108
$
(
1,748,719
)
$
(
608,326
)
Shares issued for services
-
-
-
-
150,000
15
(
89,419
)
89,985
-
581
Conversion of notes payable
-
-
-
-
496,718
50
-
194,161
-
194,211
Cancellation of shares
-
-
-
-
(
100,000
)
(
10
)
-
10
-
-
Amortization of unearned compensation
-
-
-
-
-
-
67,812
-
-
67,812
Stock-based compensation expense
-
-
-
-
-
-
-
8,920
-
8,920
Net loss
-
-
-
-
-
-
-
-
(
86,686
)
(
86,686
)
Balance at March 31, 2021
1,080,092
$
108
-
$
-
7,109,453
$
711
$
(
146,086
)
$
1,557,184
$
(
1,835,405
)
$
(
423,488
)
Shares issued for services, net of cancellation
-
-
-
-
(
70,000
)
(
7
)
62,750
(
41,893
)
-
20,850
Conversion of notes payable
-
-
-
-
263,572
26
-
132,049
-
132,075
Amortization of unearned compensation
-
-
-
-
-
-
36,594
-
-
36,594
Stock-based compensation expense
-
-
-
-
-
-
-
8,921
-
8,921
Shares issued for asset purchase
-
-
-
-
1,250,000
125
-
862,375
-
862,500
Share purchase
-
-
-
-
50,000
5
-
29,995
-
30,000
Net loss
-
-
-
-
-
-
-
-
(
112,327
)
(
112,327
)
Balance at June 30, 2021
1,080,092
$
108
-
$
-
8,603,025
$
860
$
(
46,742
)
$
2,548,631
$
(
1,947,732
)
$
555,125
See
accompanying notes to the unaudited condensed consolidated financial statements.
F-
4
QHSLab,
Inc.
Condensed
Consolidated Statements of Cash Flows
(Unaudited)
For the Six Months Ended
For the Six Months Ended
June 30, 2022
June 30, 2021
Operating activities
Net loss
$
(
469,689
)
$
(
199,013
)
Adjustments to reconcile net loss to net cash from operating activities:
Allowance for doubtful accounts
11,222
-
Amortization
54,671
-
Amortization of debt and warrant issuance costs
194,775
-
Stock-based compensation
17,841
17,841
Shares issued for services
6,968
125,837
Loss on extinguishment of debt
2,020
-
Changes in operating assets and liabilities:
(Increase)/decrease in accounts receivable
(
52,756
)
1,923
Decrease in inventory
11,583
34,210
Increase in prepaid expenses and other current assets
(
6,469
)
(
3,543
)
Increase/(decrease) in accounts payable
93,130
(
100,190
)
Increase in other current liabilities
15,299
5,646
Increase in accrued interest
23,295
17,885
Cash flows from operating activities
(
98,110
)
(
99,404
)
Investing activities:
Capitalized software
(
37,119
)
(
64,991
)
Cash flows from investing activities
(
37,119
)
(
64,991
)
Financing activities:
Proceeds from sales of common stock
-
30,000
Issuance of convertible notes payable
-
100,000
Proceeds of loan borrowings
128,500
86,000
Repayments of loan borrowings
(
182,954
)
-
Cash flows from financing activities
(
54,454
)
216,000
Change in cash
(
189,683
)
51,605
Cash and cash equivalents – beginning of year
286,855
94,342
Cash and cash equivalents - end of period
$
97,172
$
145,947
Supplemental disclosures of cash flow activity:
Cash paid for interest
$
38,172
$
21
Cash paid for taxes
$
-
$
-
Supplemental noncash investing and financing activity:
Debt and accrued interest converted to shares of common stock
$
27,925
$
326,286
Debt and common stock issued for intangible assets (Note 5)
$
-
$
1,612,500
See
accompanying notes to the unaudited condensed consolidated financial statements.
F-
5
QHSLab,
Inc.
Notes
to the Condensed Consolidated Financial Statements
Note
1.
The Company
QHSLab,
Inc. (f/k/a USA Equities Corp.) (the "Company", or the "Registrant") was incorporated in Delaware on September
1, 1983
.
In 2015, the Company changed its name to USA Equities Corp. On September 23, 2021,
the Company changed its state of incorporation from Delaware to Nevada as a result of a merger with and into its newly formed wholly-owned
subsidiary, USA Equities Corp., a Nevada corporation ("USA Equities Nevada"), the surviving entity pursuant to an Agreement
and Plan of Merger. The reincorporation was approved by the stockholders of the Company and USA Equities Nevada is deemed to be the successor
to USA Equities Corp, the Delaware corporation.
On April 19, 2022, the Company changed its name
to QHSLab, Inc.
The
Company is a medical device technology and software-as-a-service ("SaaS") company focused on enabling primary care physicians
("PCP's") to increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic
disease as well as provide preventive care through reimbursable procedures.
Note
2.
Going Concern
The
accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The
Company has incurred losses since inception, has negative operational cash flows and began recognizing revenues in the fourth quarter
of fiscal 2020. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The continuation
of the Company's business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement,
future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially
reasonable terms, if at all. These condensed consolidated financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.
Note
3.
Basis of Presentation
The
condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles
in the United States of America ("U.S. GAAP"). In the opinion of management, the accompanying unaudited condensed consolidated
financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial
position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction
with the consolidated financial statements and the accompanying notes included in our Annual Report on Form 10- K for the year ended
December 31, 2021.
The
accounting policies are described in the "Notes to the Consolidated Financial Statements" in the 2021 Annual Report on Form
10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from
audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in
the United States. The results of operations for the three and six months ended June 30, 2022 are not necessarily indicative of the operating
results for the full year or for any other subsequent interim period.
Reclassifications
Certain
reclassifications were made to the prior condensed consolidated financial statements to conform to the current period presentation. There
was no change to the previously reported net loss.
Risks
Related to COVID-19 Pandemic
The
COVID-19 pandemic is affecting the United States and global economies and may affect the Company's operations and those of third
parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic are difficult
to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company's short-term and long-term liquidity.
The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts
on its business, finances or the global economy as a whole. However, these effects could have a material impact on the Company's
liquidity, capital resources and operations.
Accounting
Policies
Use
of Estimates
:
The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to
make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting
period. Actual results could differ from the estimates.
F-
6
Principles
of Consolidation
: The condensed consolidated financial statements include the accounts of QHSLab, Inc. and its wholly owned subsidiaries
USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.
Cash
and Cash Equivalents
:
For financial statement presentation purposes, the Company considers those short-term, highly liquid investments
with original maturities of three months or less to be cash or cash equivalents.
Accounts
Receivable
:
The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding
balances and adjusts the reserve for uncollectible balances as necessary based on experience.
Inventories
:
Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company
uses actual costs to determine its cost basis for inventories. Inventories consist of only finished goods.
Capitalized
Software Development Costs
:
Software development costs for internal-use software are accounted for in accordance with
Accounting Standards Codification ("ASC") 350-40,
Internal-Use Software
. Development costs that are incurred
during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is
completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once
the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of
software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a
straight-line basis over three years which is the remaining economic life of the software and is
included in the Cost of revenue on the condensed consolidated statements of operations.
The
estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances
occur that could impact the recoverability of the assets.
Capitalized
software development costs for internal-use software net of amortization expense totaled $
204,775
as
of June 30, 2022 and $
186,271
as
of December 31, 2021. The Company completed testing of its internally-developed software application ("QHSLab platform")
at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life
of the software. During the six-month periods ended June 30, 2022 and 2021 there was $
18,615
and
$
0
of amortization recognized, respectively. There were
no
impairments
recognized during the three and six-month periods ended June 30, 2022.
Intangible
Assets
:
Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on
June 23, 2021. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30,
Business Combination,
Related Issues, Initial Measurement
. These assets are accounted for in accordance with ASC 350-30,
Intangibles, General Intangibles
Other Than Goodwill
. The cost of the assets is amortized over the remaining useful life of the assets as follows:
U.S.
    Method Patent
13.4
years
Web
    Domain
Indefinite
    life
Trademark
Indefinite
    life
The
estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result
in an impact to the value of the assets.
F-
7
Convertible
Notes Payable
:
The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional
convertible notes which qualify as equity under ASC 815,
Derivatives and Hedging
, in accordance with the provisions of ASC 470-20,
Debt with Conversion and Other Options
, which provides guidance on accounting for convertible securities with beneficial conversion
features. ASC 470-20 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced
on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes
covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company
records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair
value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the
note. Debt discounts under these arrangements are amortized over the term of the related debt.
Revenue
Recognition
:
Pursuant to ASC Topic 606,
Revenue from Contracts with Customers,
or ASC
606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected
to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an
allowance for returns.
To
determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows
the established five-step framework as follows:
(i)
identify
    the contract(s) with a customer;
(ii)
identify
    the performance obligations in the contract(s);
(iii)
determine
    the transaction price;
(iv)
allocate
    the transaction price to the performance obligations in the contract(s); and
(v)
recognize
    revenue when (or as) the Company satisfies a performance obligation.
The
Company sells
allergy diagnostic-related products and
immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the
point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. During
the quarter ended June 30, 2022, the Company began entering into SaaS subscription agreements to provide physicians with access to the
Company's proprietary internally-developed QHSLab platform software that provides
clinical
decision support and patient monitoring
. Subscriptions are generally invoiced at the beginning of each subscription period and
revenue is recognized ratably over the subscription period with unearned revenue being recorded as Deferred revenue within Other current
liabilities on the Company's condensed consolidated balance sheets.
The
Company includes shipping and handling fees billed to customers in revenue.
There
are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The
Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the
portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration
of each individual contract.
Research
and Development
:
Research and development expense is primarily related to developing and improving methods related to the Company's
SaaS platform. Research and development expenses are expensed when incurred.
For the six months
ended June 30, 2022 and 2021, there were $
87,593
and $
43,292
of research and development expenses incurred, respectively.
F-
8
Stock-based
Compensation
:
The Company applies the fair value method of ASC 718,
Share Based Payment
, in accounting for its stock-based
compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized
over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the
Company's common stock and other pertinent factors at the grant date.
Earnings
Per Common Share
:
Basic net loss per share is computed using the weighted average number of common shares outstanding during the
period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding
during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options
and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued
and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation
of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were
no
common equivalent shares required
to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30,
2022 or 2021.
Income
Taxes
:
The Company accounts for income taxes in accordance with ASC 740,
Accounting for Income Taxes,
which requires recognition
of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable
to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with
the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.
The
Company has net operating losses of $
2,988,584
which
begin to expire in 2027
. Future utilization of currently generated federal and state
NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual
limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.
Recently
Issued Accounting Standards
In
August 2020, the Financial Accounts Standards Board ("FASB") issued Accounting Standards Updates ("ASU") 2020-06,
Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity
(Subtopic 815-40)
, or ASU 2020-06. The updated guidance is part of the FASB's simplification initiative, which aims to reduce
unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments
with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required
for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception.
In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions
of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders' deficit
as of January 1, 2021.
This
Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact
on or are unrelated to the Company's financial condition, results of operations, cash flows or disclosures.
F-
9
Note
4.
Accounts Receivable
Accounts
receivable is recorded in the condensed consolidated balance sheets when customers are invoiced for revenue to be collected and there
is an unconditional right to receive payment. Timing of revenue recognition may differ from the timing of invoicing customers resulting
in deferred revenue until the Company satisfies its performance obligation.
Accounts
receivable is presented net of an allowance for potentially uncollectible accounts. During the quarter ended June 30, 2022, the Company
established an allowance for potentially uncollectible accounts that represents future expected credit losses over the life of the receivables
based on past experience, current information and forward-looking economic considerations. The beginning and ending balances of accounts
receivable, net of allowance, are as follows:
June 30,
2022
December 31,
2021
Accounts receivable
$
123,230
$
70,474
Allowance for doubtful accounts
(
11,222
)
-
Accounts receivable, net
$
112,008
$
70,474
Note
5.
Capitalized Software and Intangible Assets
Non-current
assets consist of the following at June 30, 2022 and December 31, 2021:
Estimated Useful Life
(in years)
June 30,
2022
December 31,
2021
Capitalized Software
3.0
$
223,390
$
186,271
Accumulated amortization
(
18,615
)
-
Capitalized Software, net
$
204,775
$
186,271
Intangible Assets:
U.S. Method Patent
13.4
$
967,500
$
967,500
Web Domain
N/A
161,250
161,250
Trademark
N/A
483,750
483,750
Total Intangible Assets
$
1,612,500
$
1,612,500
Accumulated amortization
(
72,112
)
(
36,056
)
Intangible assets, net
$
1,540,388
$
1,576,444
Capitalized
software represents the development costs for the Company's internal-use QHSLab platform software. The Company completed testing
of its QHSLab platform software application at the end of the first quarter of 2022 and began to amortize the capitalized expenses on
a straight-line basis over the useful life of the software. During the periods ended June 30, 2022 and December 31, 2021 there was $
18,615
and $
0
of amortization recognized, respectively. Amortization related to the QHSLab platform is recorded within Cost of revenue on the
Company's condensed consolidated statements of operations. There were
no
impairments recognized during the periods ended June 30,
2022 and December 31, 2021.
The
intangible assets represent the value the Company paid to acquire the trademark "AllergiEnd", the web domain "AllergiEnd.com"
along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician
clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of $
1,612,500
which was financed through a combination of restricted stock and a promissory note. The allocation of the purchase price to each of these
assets was determined based on ASC 805-50-30,
Business Combination, Related Issues, Initial Measurement.
The assets are being
amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and
will be tested annually for impairment in accordance with ASC 350-30-35,
Intangibles, General Intangibles Other Than Goodwill
.
There was $
36,056
of amortization expense during the six months quarter ended June 30, 2022 and
no
amortization expense during the six
months ended June 30, 2021.
Note
6.
Loans Payable
On
June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc ("MedScience")
(See Note 5 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum
of $
750,000
. The principal, along with associated interest, are being paid in 36 equal monthly installments that began in July 2021.
The principal balance of the loan is divided between current and long-term liabilities on the Company's condensed consolidated
balance sheets. The combined principal due along with accrued interest as of June 30, 2022 is $
527,794
and as of December 31, 2021 was
$
644,158
.
On
March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $
128,500
in loan proceeds.
The
loan payable, which is split between current and long-term liabilities on the Company's condensed consolidated balance sheets,
is due in August 2023. The loan is repaid by the merchant bank withholding an agreed-upon percentage of payments they process on behalf
of the Company with a minimum of $
16,305
paid every 60 days. As of June 30, 2022, the loan balance is $
88,984
and is all in current liabilities
based on the minimum payment schedule. The prior
fixed-fee short-term loan with the same merchant
bank had a balance of $
16,793
as of December 31, 2021 and was paid in full during the first quarter 2022.
F-
10
Note
7.
Convertible Notes Payable
Convertible
notes payable at June 30, 2022 and December 31, 2021, consist of the following:
June 30,
2022
December 31,
2021
Note 1 – Accredited investors
$
-
$
25,000
Note 2 – Shareholder
100,000
100,000
Note 3 – Mercer Note
756,000
756,000
856,000
881,000
Debt discount and issuance costs
(
44,121
)
(
238,896
)
811,879
642,104
Less: current portion
811,879
542,104
Non-current portion
$
-
$
100,000
Note
1 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $
25,000
to a shareholder
(Note 1). This Note was issued under a subscription agreement dated
September 25, 2020
. As of June 30, 2022 and December 31, 2021, this
Note had $
0
and $
2,555
, respectively, of accrued interest.
On February 23, 2022 the shareholder
elected to convert
the outstanding principal of $
25,000
along with accrued interest into
59,415
shares of common stock at a price of $
0.47
per share. Additionally, the shareholder received warrants exercisable for two years
to purchase
14,854
common shares at $
0.705
per share.
Note
2 – Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $
100,000
to a shareholder
(Note 2). The Note bears interest at the rate of
10
% per annum and matures on
September 30, 2022
(the "Maturity Date") at
which date all outstanding principal and accrued and unpaid interest are due and payable.
The Company may satisfy the Note upon maturity
or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15-day average
market price of the Company's common stock or $0.50. The principal and interest accrued are convertible at any time through the
maturity date of September 30, 2022 at the option of the holder using the same conversion calculation.
As of June 30, 2022 and December
31, 2021, this Note had $
11,479
and $
6,521
, respectively, of accrued interest.
Note
3 – Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to
which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the "Note") in the principal
amount of $
806,000
and warrants to purchase
930,000
shares of the Company's common stock for aggregate consideration of $
750,000
.
In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.
The
principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of
5
% per annum, payable at maturity, and is convertible
into common stock at a price of $
0.65
per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined
in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share
price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease
if the average closing price of the Company's common stock during any ten consecutive trading days beginning September 16, 2021,
and ending on November 15, 2021, was below $
0.65
. As the trading price of the common stock has not been below $
0.65
since September 21,
2021, this provision is no longer operative.
On
November 11, 2021, Mercer Street Global Opportunity Fund, LLC, converted $
50,000
of the principal amount of the $
806,000
Secured Convertible
Promissory Note issued August 10, 2021, into
76,923
shares of the Company's common stock at a price of $
0.65
per share.
The
930,000
Warrants are initially exercisable for a period of
three years
at a price of $
1.25
per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a "cashless exercise" if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.
F-
11
The
Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20,
Debt with Conversion and
Other Options
. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the
two instruments using either the fair value method, the relative fair value method, or the residual value method. The Company used the
relative fair value at the time of issuance to allocate the value received between the convertible note and the warrants.
The
Company estimated the fair value of the Warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions
such as the expected term of the Warrants, expected volatility of the Company's stock price over the expected term, expected risk-free
interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology
is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded
as debt issuance costs and additional paid in capital.
The
principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which
are being recognized over the life of the Note, along with associated interest, is recorded with current liabilities on the Company's
condensed consolidated balance sheets. As of June 30, 2022, this Note had $
34,191
of accrued interest, total unamortized debt issuance
costs of $
37,830
, including the Warrant value, and the remaining discount of $
6,290
. As of December 31, 2021, this Note had $
15,446
of
accrued interest, total unamortized debt issuance costs of $
204,835
, including the Warrant value, and the remaining discount of $
34,060
.
Note
8.
Preferred Stock
Series
A Preferred Stock
The
shares of Series A Preferred Stock have a stated value of $
0.25
per share and are initially convertible into shares of common stock at
a price of $
0.05
per share (subject to adjustment upon the occurrence of certain events).
The Series A Preferred Stock does not accrue
dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought
before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes,
initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.
Series
A-2 Preferred Stock
On
December 30, 2021, the Company issued
2,644,424
of the Company's Series A-2 Convertible Preferred Shares to its principal shareholder
in satisfaction of multiple outstanding convertible promissory notes with initial principal amounts totaling $
286,078
together with all
interest accrued thereon.
The
rights of holders of the Company's common stock with respect to the payment of dividends and upon liquidation are junior in right
of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company's Series A-2 Preferred
Shares are pari passu to the rights of the holders of the Company's Series A Preferred Shares currently outstanding.
Holders
of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company's common stock
and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall
be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable
record date.
F-
12
Note
9.
Loss Per Common Share
The
Company calculates net loss per common share in accordance with ASC 260,
Earnings Per Share
. Basic and diluted net loss per common
share was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding
during the period. The Company's potentially dilutive shares, which include shares issuable upon exercise or conversion of outstanding
common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share
for the six months ended June 30, 2022 and 2021 as the result would be anti-dilutive.
Six Months Ended June 30,
2022
2021
Stock options
1,100,000
1,100,000
Stock warrants
1,026,647
89,793
Total shares excluded from calculation
2,126,647
1,189,793
Note
10.
Stock-based Compensation
During
the six months ended June 30, 2022 and 2021, there was $
17,841
in stock-based compensation associated with stock options included in
Research and development expense. Additionally, during the same periods there was expense associated with shares issued for services.
The following table shows how the expenses associated with shares issued for services were classified in the condensed consolidated statements
of operations during the respective periods.
Six Months Ended June 30,
2022
2021
Research and development
$
-
$
29,031
Sales and marketing
-
48,628
General and administrative
6,968
48,178
Total expense – shares issued for services
$
6,968
$
125,837
During
the six months ended June 30, 2021 there were
450,000
options granted to certain scientific and business advisors ("Advisors")
with a weighted-average exercise price of $
0.65
. The options vest in equal annual installments over
three years
beginning in April 2021
and expire
five years
after grant date. There were no options exercised, forfeited or cancelled during the period.
During
the six months ended June 30, 2022 there were no options granted.
As
of June 30, 2022, there was $
18,243
of unrecognized compensation related to
1,100,000
outstanding options which is expected to be recognized
over a weighted-average period of
9
months. The options are being expensed over the vesting period for each Advisor. The weighted-average
grant date fair value for options granted during the six months June 30, 2022 was $
0.12
.
The
fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions
were used:
Six Months Ended
June 30, 2022
Six Months Ended
June 30, 2021
Risk-free interest rate
N/A
0.21
%
Expected life of the options
N/A
3.5
years
Expected volatility of the underlying stock
N/A
76.3
%
Expected dividend rate
N/A
0
%
The
risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining
term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company's
limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share
prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent
to pay any cash dividends.
F-
13
Options
outstanding at June 30, 2022 consist of:
Date Issued
Number
Outstanding
Number
Exercisable
Exercise Price
Expiration Date
March 12, 2020
500,000
333,333
$
0.40
March 12, 2025
June 27, 2020
150,000
100,000
$
0.40
June 27, 2025
January 1, 2021
450,000
300,000
$
0.65
December 31, 2025
Total
1,100,000
583,333
Warrants
outstanding at June 30, 2022 consist of:
Date Issued
Number
Outstanding
Number
Exercisable
Exercise Price
Expiration Date
March 16, 2021
15,900
15,900
$
0.75
March 15, 2023
May 7, 2021
53,704
53,704
$
0.74
May 6, 2023
June 17, 2021
12,189
12,189
$
0.83
June 16, 2023
August 10, 2021
930,000
930,000
$
1.25
August 9, 2024
February 23, 2022
14,854
14,854
$
0.705
February 22, 2024
Total
1,026,647
1,026,647
Note
11.
Related Party Transactions
Convertible
notes payable, related party:
See Note 7.
Note
12.
Income Taxes
For
the six month period ended June 30, 2022 and the year ended December 31, 2021, the Company did not record a tax provision as the Company
did not earn any taxable income in either period and maintains a full valuation allowance against its net deferred tax assets.
Note
13.
Commitments and Contingencies
On
February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement ("Factoring Agreement") with a Factoring
Company. The Factoring Agreement has an initial term of
one year
and, in accordance with its terms, has been renewed for an additional
year.
Under
the terms of the agreement, designated receivables are sold for periodic advances of up to $
150,000
. The Factoring Company retains a
reserve of
10
% of purchased receivables with the balance available to the Company. Factoring fees begin at
1.8
% for the first 30 days
a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the
right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes.
As
of June 30, 2022, the balance of outstanding invoices that the Factoring Company may assign back to the Company if not collected within
90 days is included in the Company's Accounts Receivable balance with the amounts received, net of reserves held, included with
other current liabilities on the condensed consolidated balance sheets. The net amount included in other current liabilities is $
37,913
and $
25,420
as of June 30, 2022 and December 31, 2021, respectively.
There
are no pending or threatened legal proceedings as of June 30, 2022. The Company has no non-cancellable operating leases.
F-
14
Note
14.
Subsequent Events
Effective
July 19, 2022, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the
investor an Original Issue Discount Secured Convertible Promissory Note (the "Note") in the principal amount of $
440,000
and warrants to purchase
550,000
shares of the Company's common stock for aggregate consideration of $
400,000
. In addition, pursuant
to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.
The
principal amount of the Note and all interest accrued thereon is payable on
July 19, 2023
, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of
5
% per annum, payable at maturity, and is convertible
into common stock at a price of $
0.20
per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents,
as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to
the per share price at which such stock or common stock equivalents were sold.
The
Note provides for various events of default similar to those provided for in similar transactions, including the failure to timely pay
amounts due thereunder. The Note provides further that the Company will be liable to the Buyer for various amounts, including the cost
of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the Note for sale by the
Buyer under the Securities Act or otherwise fails to facilitate Buyer's sale of the shares issuable upon conversion of the Note
as required by the terms of the Note.
The
550,000
Warrants are initially exercisable for a period of three years at a price of $
0.50
per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. The Warrants may be exercised by means of a "cashless exercise" if at any time the
shares issuable upon exercise of the Warrant are not covered by an effective registration statement.
The
Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 60 days following the closing
of the issuance of the Note, a registration statement (the "Registration Statement") with respect to all shares which may
be acquired upon conversion of the Note and exercise of the Warrant (the "Registrable Securities") and to cause the Registration
Statement to be declared effective no later than 90 days after the date of the issuance of the Note, provided, that if the Company is
notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments, the
Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the Company
is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities
covered by such Registration Statement have been sold, or may be sold pursuant to Rule 144 without the volume or other limitations of
such rule, or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities
Act.
For
services rendered in connection with the Securities Purchase Agreement the Company paid Carter, Terry & Company a cash fee of $
20,000
.
In addition, the Company reimbursed the Buyer $
5,000
for legal expenses incurred in connection with the transaction.
As
a result of the issuance of the Note in the principal amount of $
440,000
convertible into shares of the Company's common stock at a price of $
0.20
per share, the price at which the Note in the principal amount of $
806,000
referred to in Note 7 may be converted into shares of the Company's common stock has been reduced to $
0.20
per share. On July 27, 2022,
Mercer Street Global Opportunity Fund, LLC, converted $
50,000
of
the principal amount of the $
806,000
Secured Convertible Promissory Note mentioned in Note 7 into
250,000
shares of the
Company's common stock at a price of $
0.20
per share.
F-
15
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Directors and
Stockholders
of USA Equities Corp
Opinion
on the Financial Statements
We
have audited the accompanying consolidated balance sheet of USA Equities Corp. (the Company) as of December 31, 2021, and the related
consolidated statements of operations, stockholders' equity, and cash flows for the year ended December 31, 2021, and the related
notes and schedules (collectively referred to as the financial statements). In our opinion, the financial statements present fairly,
in all material respects, the financial position of the Company as of December 31, 2021, and the results of its operations and its cash
flows for the year ended December 31, 2021, in conformity with accounting principles generally accepted in the United States of America.
Substantial
Doubt about the Company's Ability to Continue as a Going Concern
The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed
in Note 2, the Company has incurred net losses and negative cash flow from operations since inception. These factors, and the need for
additional financing in order for the Company to meet its business plans raises substantial doubt about the Company's ability to
continue as a going concern. Our opinion is not modified with respect to that matter.
Basis
for Opinion
These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.
Critical
Audit Matters
The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.
3001
N. Rocky Point Dr. East Suite 200 ● Tampa, Florida 33607 ● 813.367.3527
F-
16
Convertible
Notes Payable
As
described in Note 3 to the Company's consolidated financial statements, the Company accounts for convertible notes deemed conventional
and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions
of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. Accordingly, the
Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between
the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded
in the note.
We
identified the Company's application of the accounting for convertible notes as a critical audit matter. The principal considerations
for our determination of this critical audit matter related to the significant number of transactions which could potentially require
a high degree of subjectivity in the Company's judgments in determining the qualitative factors. Auditing these judgments and assumptions
by the Company involves auditor judgment due to the nature and extent of audit evidence and effort required to address these matters.
The
primary procedures we performed to address these critical audit matters included the following:
●
We
    obtained debt related agreements and performed the following procedures:
-
Reviewed
    agreements for all relevant terms.
-
Tested
    management's identification and treatment of agreement terms.
-
Determined
    whether any conversion features existed that resulted in a derivative.
-
Assessed
    the terms and evaluated the appropriateness of management's application of their accounting policies, along with their use
    of estimates, in the determination of the amortization of the debt discount.
-
Tested
    management's calculation of the fair values of the notes that converted during the year, as well as the associated warrants
    for certain conversions.
Stock
Based Compensation
As
described in Note 3 to the Company's consolidated financial statements, the Company accounts for stock based compensation by applying
the fair value method of ASC 718, which states that compensation cost is measured at the grant date based on the fair value of the award
and is recognized over the service period, which is usually the vesting period. The Company values stock based compensation at the market
price for the company's common stock and other pertinent factors at the grant date. Fully vested and non-forfeitable shares issued
prior to the services being performed are classified as unearned stock compensation.
We
identified the Company's application of the accounting for stock based compensation as a critical audit matter. The principal considerations
for our determination of this critical audit matter related to the significant number of transactions which could potentially require
a high degree of subjectivity in the Company's judgments in determining the qualitative factors. Auditing these judgments and assumptions
by the Company involves auditor judgment due to the nature and extent of audit evidence and effort required to address these matters.
The
primary procedures we performed to address this critical audit matter included the following:
●
We
    obtained equity related agreements and performed the following procedures:
-
Reviewed
    agreements for all relevant terms.
-
Tested
    management's identification and treatment of agreement terms.
-
Recalculated
    the fair value of each award based on the market price determined based on the terms in the agreements.
-
Assessed
    the terms and evaluated the appropriateness of management's application of their accounting policies, along with their use
    of estimates, in the determination of any portion that should be classified as unearned stock compensation.
Accell Audit & Compliance, P.A.
We
    have served as the Company's auditor since 2021.
PCAOB
    Firm ID#3289
Tampa,
    Florida
March
    31, 2022
F-
17
Report
of Independent Registered Public Accounting Firm
To
the Board of Directors and Stockholders of
USA
Equities Corp. and Subsidiaries
Opinion
on the Consolidated Financial Statements
We
have audited the accompanying consolidated balance sheets of USA Equities Corp. and Subsidiaries (the "Company") as of December
31,  2020, and the related consolidated statements of operations, stockholders' deficit, and cash flows for each of the
year then ended, and the related notes (collectively referred to as the "consolidated financial statements"). In our opinion,
the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as
of December 31,  2020, and the results of its operations and its cash flows for the years then ended in conformity with accounting
principles generally accepted in the United States of America.
Substantial
Doubt about the Company's Ability to Continue as a Going Concern
The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more
fully discussed in Note 2, the Company has limited operations and revenue generating activities which raises substantial doubt about
the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments that
might result from the outcome of this uncertainty.
Basis
for Opinion
These
consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion
on the Company's consolidated financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board of the United States of America ("PCAOB") and are required to be independent with respect
to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing
an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audits provide a reasonable basis for our opinion.
Critical
Audit Matters
The
critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements
that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are
material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The
communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole,
and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the
accounts or disclosures to which they relate.
Revenue
from Contracts with Customers
Description
of Matter
The
Company had $124,532 in revenue for the year ended December 31, 2020. As disclosed in Note 2 to the consolidated financial statements,
the Company management recognizes revenue upon the transfer of control of goods, in an amount that reflects the consideration that is
expected to be received in exchange for those goods.
How
We Addressed the Matter in Our Audits
Based
on our knowledge of the Company, we determined the nature and extent of procedures to be performed over revenue. Our audit procedures
included the following for each revenue stream where procedures were performed:
●
Obtained
    an understanding of the internal controls and processes in place over the Company's revenue recognition processes and adoption
    of ASC 606.
●
Assessed
    the recorded revenue by selecting a sample of transactions, analyzing the related contract, testing management's identification
    of distinct performance obligations, and comparing the amounts recognized for consistency with underlying documentation.
We
have served as the Company's auditor from 2019 to 2020.
/s/
    Cherry Bekaert LLP
PCAOB
    Firm ID#
00677
Tampa,
    Florida
March
    11, 2021
F-
18
USA
Equities Corp.
Consolidated
Balance Sheets
As
of December 31, 2021 and 2020
December 31, 2021
December 31, 2020
Assets
Current Assets:
Cash and cash equivalents
$
286,855
$
94,342
Accounts receivable
70,474
60,522
Inventory
65,740
99,701
Prepaid expenses and other current assets
22,713
11,598
Total current assets
445,782
266,163
Non-current assets:
Capitalized software development costs
186,271
31,700
Intangible assets, net
1,576,444
-
Total assets
$
2,208,497
$
297,863
Liabilities and Stockholders' Equity (Deficit)
Current Liabilities:
Accounts payable
$
20,370
$
145,422
Other current liabilities
58,615
14,198
Loans payable, current portion
253,865
-
Convertible notes payable, current portion
542,104
-
Convertible note payable, related party
-
55,000
Total current liabilities
874,954
214,620
Non-current liabilities:
Accrued interest expenses
6,521
115,566
Loans payable, non-current portion
402,956
-
Convertible notes payable
100,000
576,003
Total long-term liabilities
509,477
691,569
Total liabilities
1,384,431
906,189
Commitment and contingencies (Note 12)
Stockholders' Equity (Deficit):
Preferred stock Series A,
10,000,000
shares authorized, $
0.0001
par value;
1,080,092
shares issued and outstanding
108
108
Preferred stock Series A-2, $
0.0001
par value;
2,644,424
and
0
shares issued and outstanding at December 31, 2021
and 2020, respectively
264
-
Common stock,
900,000,000
shares authorized, $
0.0001
par value;
8,756,093
and
6,562,735
shares issued and outstanding at December 31, 2021 and 2020, respectively
876
656
Unearned stock compensation
(
6,968
)
(
124,479
)
Additional paid-in capital
3,348,681
1,264,108
Accumulated deficit
(
2,518,895
)
(
1,748,719
)
Total stockholders' equity (deficit)
824,066
(
608,326
)
Total liabilities and stockholders' equity (deficit)
$
2,208,497
$
297,863
See
accompanying notes to consolidated financial statements.
F-
19
USA
Equities Corp.
Consolidated
Statements of Operations
For
the Years ended December 31, 2021 and 2020
Year Ended
Year Ended
December 31, 2021
December 31, 2020
Revenue
$
1,414,421
$
124,532
Cost of revenue
743,673
74,439
Gross profit
670,748
50,093
Operating Expenses:
Sales and marketing
592,068
95,141
General and administrative
454,008
131,767
Research and development
90,874
98,290
Amortization
36,056
-
Total Operating Expenses
1,173,006
325,198
Net operating loss
(
502,258
)
(
275,105
)
Interest expense
246,490
30,984
Loss on extinguishment of debt
21,428
21,299
Loss before income taxes
(
770,176
)
(
327,388
)
Provision on income taxes
-
-
Net loss
$
(
770,176
)
$
(
327,388
)
Basic and diluted net loss per share
$
(
0.10
)
$
(
0.05
)
Weighted average shares outstanding (basic and diluted)
7,861,077
6,200,303
See
accompanying notes to consolidated financial statements.
F-
20
USA
Equities Corp.
Statements
of Stockholders' Equity (Deficit)
For
the Years ended December 31, 2021 and 2020
Preferred Stock-
Series A
Preferred Stock - Series A-2
Common Stock
Unearned Stock
Additional Paid-In
Accumulated
Total
Stockholders' Equity
Shares
Shares
Shares
Amount
Compensation
Capital
Deficit
(Deficit)
Balance at January 1, 2020
1,080,092
$
108
-
$
-
5,762,735
$
576
$
-
$
990,856
$
(
1,421,331
)
$
(
429,791
)
Shares issued for services
-
-
-
-
800,000
80
(
266,250
)
266,170
-
-
Amortization of unearned compensation
-
-
-
-
-
-
141,771
-
-
141,771
Stock-based compensation expense
-
-
-
-
-
-
-
7,082
-
7,082
Net loss
-
-
-
-
-
-
-
-
(
327,388
)
(
327,388
)
Balance at December 31, 2020
1,080,092
$
108
-
$
-
6,562,735
$
656
$
(
124,479
)
$
1,264,108
$
(
1,748,719
)
$
(
608,326
)
Warrants issued as deferred financing costs
-
-
-
-
-
-
-
221,779
-
221,779
Shares issued for services, net of cancellation
-
-
-
-
120,000
12
(
6,968
)
81,288
-
74,332
Conversion of notes payable
-
-
2,644,424
264
837,213
84
-
802,019
-
802,367
Warrants issued with conversion of notes payable
-
-
-
-
-
-
-
21,428
-
21,428
Cancellation of shares
-
-
-
-
(
100,000
)
(
10
)
-
10
-
-
Amortization of unearned compensation
-
-
-
-
-
-
124,479
-
-
124,479
Stock-based compensation expense
-
-
-
-
-
-
-
35,683
-
35,683
Shares issued for asset purchase
-
-
-
-
1,250,000
125
-
862,375
-
862,500
Share purchase
-
-
-
-
50,000
5
-
29,995
-
30,000
Shares issued in a funding
-
-
-
-
36,145
4
-
29,996
-
30,000
Net loss
-
-
-
-
-
-
-
-
(
770,176
)
(
770,176
)
Balance at December 31, 2021
1,080,092
$
108
2,644,424
$
264
8,756,093
$
876
$
(
6,968
)
$
3,348,681
$
(
2,518,895
)
$
824,066
See
accompanying notes to consolidated financial statements.
F-
21
USA
Equities Corp.
Consolidated
Statements of Cash Flows
For
the Years Ended
December 31, 2021 and 2020
Year Ended
Year Ended
December 31, 2021
December 31, 2020
Operating activities
Net loss
$
(
770,176
)
$
(
327,388
)
Amortization
36,056
-
Amortization of debt and warrant issuance costs
153,883
-
Stock-based compensation
35,683
7,082
Shares issued for services
198,811
141,771
Loss on extinguishment of debt
21,428
21,299
Changes in net assets and liabilities:
Increase in accounts receivable
(
9,952
)
(
60,522
)
Decrease/(increase) in inventory
33,961
(
99,701
)
Decrease in prepaid expenses and other current assets
(
11,115
)
(
8,848
)
(Decrease)/increase in accounts payable
(
125,052
)
138,382
Increase/(decrease)/increase in other current liabilities
30,237
(
7,656
)
Decrease in accrued interest
51,498
30,017
Cash flows from operating activities
(
354,738
)
(
165,564
)
Investing activities:
Capitalized software
(
154,571
)
(
31,700
)
Cash flows from investing activities
(
154,571
)
(
31,700
)
Financing activities:
Proceeds from sales of common stock
30,000
-
Proceeds from convertible notes payable
850,000
180,000
Proceeds of loan borrowings
86,000
-
Repayments of loan borrowings
(
179,178
)
-
Payment of debt issuance costs
(
85,000
)
-
Proceeds of related party borrowings
-
88,016
Cash flows from financing activities
701,822
268,016
Change in cash
192,513
70,752
Cash and cash equivalents - beginning of year
94,342
23,590
Cash and cash equivalents - end of period
$
286,855
$
94,342
Supplemental disclosures of cash flow activity:
Cash paid for interest
$
43,023
$
-
Cash paid for income taxes
-
-
Non-cash investing and financing activity:
Long-term debt and accrued interest converted to shares of preferred stock
$
426,081
$
-
Debt and accrued interest converted to common stock
376,286
-
Debt and common stock issued for intangible assets (Note 4)
1,612,500
-
Common stock issued for debt issuance costs
30,000
-
Warrants issued in conjunction with convertible note payable
221,779
-
Conversion of due to related party to long-term debt
-
88,016
See
accompanying notes to consolidated financial statements.
F-
22
USA
EQUITIES CORP.
Notes
to Consolidated Financial Statements
December
31, 2021 and 2020
Note
1.
The Company
USA
Equities Corp. (the "Company", or the "Registrant") was incorporated in Delaware on September 1, 1983. In 2015,
the Company changed its name to USA Equities Corp. On September 23, 2021, the Company changed its state of incorporation from Delaware
to Nevada as a result of a merger with and into its newly formed wholly-owned subsidiary, USA Equities Corp., a Nevada corporation ("USA
Equities Nevada"), the surviving entity pursuant to an Agreement and Plan of Merger. The reincorporation was approved by the stockholders
of the Company and USA Equities Nevada is deemed to be the successor to USA Equities Corp, the Delaware corporation.
Note
2.
Going Concern
The
accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company
has incurred losses since inception, has negative operating cash flows and began recognizing revenues in the fourth quarter of fiscal
2020. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The continuation of
the Company's business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement,
future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially
reasonable terms, if at all. These consolidated financial statements do not include any adjustments that might be necessary if
the Company is unable to continue as a going concern.
Note
3.
Basis of Presentation
The
consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the
United States of America ("U.S. GAAP"). In the opinion of management, the accompanying audited consolidated financial statements
include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results
of operations, and cash flows.
Reclassifications
Certain reclassifications were made to the
prior consolidated financial statements to conform to the current period presentation. There was no change to the previously
reported net loss.
Risks
Related to COVID-19 Pandemic
The
COVID-19 pandemic is affecting the United States and global economies and may affect the Company's operations and those of third
parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic is difficult
to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company's liquidity, capital resources and
operations. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential
impacts on its business, financing or global economy as a whole.
Accounting
Policies
Use
of Estimates
:
The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions
that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the
estimates.
F-
23
Principles
of Consolidation
: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries
USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.
Cash
and Cash Equivalents
:
For financial statement presentation purposes, the Company considers those short-term, highly liquid investments
with original maturities of three months or less to be cash or cash equivalents.
Accounts
Receivable
:
The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and
will establish a reserve for uncollectible balances as necessary based on experience. As of December 31, 2021 and 2020 there was no
established reserve for uncollectible balances.
Inventories
:
Inventories are stated
at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs
to determine our cost basis for inventories. Inventories consist of only finished goods. Provisions for excess and obsolete inventory
are based on the Company's estimates of forecasted sales, expiration dates and assumptions about obsolescence. As of December 31,
2021 and 2020 there was no established provisions for excess and obsolete inventory.
Capitalized
Software Development Costs
:
Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification ("ASC")
350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to
be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will
be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its
intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are
expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically
three to five years) and will be included in operating expenses on the consolidated statements of operations once
amortization begins.
The
estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances
occur that could impact the recoverability of the assets.
Capitalized
software development costs for internal-use software totaled $
186,271
as of December 31, 2021 and $
31,700
as of December 31, 2020. The software application
is still in development with costs continuing to be capitalized and
no
amortization expense being recognized during
the years ended December 31, 2021 and December 31, 2020. There were
no
impairments recognized during the years
ended December 31, 2021 and December 31, 2020.
Intangible
Assets:
Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on
June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business
Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General
Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows:
U.S.
    Method Patent
13.4
years
Web
    Domain
Indefinite
    life
Trademark
Indefinite
    life
The estimated useful lives and carrying value
of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets.
Convertible Notes Payable:
The Company
accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify
as equity under ASC 815,
Derivatives and Hedging
, in accordance with the provisions of ASC 470-20,
Debt with Conversion and
Other Options
, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses
classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis,
due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving
credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount
to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying
common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under
these arrangements are amortized over the term of the related debt.
Revenue
Recognition
:
Pursuant to ASC Topic 606,
Revenue from Contracts with Customers,
or ASC
606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected
to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an
allowance for returns.
To
determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows
the established five-step framework as follows:
(i)
identify
    the contract(s) with a customer;
(ii)
identify
    the performance obligations in the contract(s);
(iii)
determine
    the transaction price;
(iv)
allocate
    the transaction price to the performance obligations in the contract(s); and
(v)
recognize
    revenue when (or as) the Company satisfies a performance obligation.
The
Company sells
allergy diagnostic-related products and
immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the
point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products.
The
Company includes shipping and handling fees billed to customers in revenue.
There
are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The
Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the
portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration
of each individual contract.
Research
and Development
:
Research and development expense is primarily related to developing and improving methods related to the Company's
Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the years ended December 31,
2021 and 2020, there were $
90,874
and
$
98,290
of
research and development expenses incurred
,
respectively
.
F-
24
Stock-based Compensation:
The Company
applies the fair value of method of ASC 718,
Share Based Payment
, in accounting for its stock-based compensation. The standard
states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period,
which is usually the vesting period. The Company values stock-based compensation at the market price for the Company's common stock
and other pertinent factors at the grant date.
Earnings
Per Common Share
:
Basic net loss per share is computed using the weighted average number of common shares outstanding during the
period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding
during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options
and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued
and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation
of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were
no
common equivalent shares required
to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of December
31, 2021 or 2020.
Income
Taxes
:
The Company accounts for income taxes in accordance with ASC 740,
Income Taxes,
which requires recognition of estimated
income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to
temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the
measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.
The
Company has net operating losses of $
2,518,895
which
begin
to expire in 2027
. Future utilization of currently
generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership
change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.
Recently
Issued Accounting Standards
In
August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU')
2020-06,
Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's
Own Equity (Subtopic 815-40)
, or ASU 2020-06. The updated guidance is part of the FASB's simplification initiative, which aims
to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments
with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required
for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception.
In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions
of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders' deficit
as of January 1, 2021.
F-
25
Note
4.
Capitalized Software and Intangible Assets
Non-current
assets consist of the following at December 31, 2021 and December 31, 2020:
Estimated Useful Life
(in years)
December 31,
2021
December 31,
2020
Capitalized Software
TBD
$
186,271
$
31,700
Intangible Assets:
U.S. Method Patent
13.4
$
967,500
$
-
Web Domain
N/A
161,250
-
Trademark
N/A
483,750
-
Total Intangible Assets
$
1,612,500
$
-
Accumulated amortization
(
36,056
)
-
Intangible assets, net
$
1,576,444
$
-
Capitalized
software represents the development costs for internal-use software. The software application is still in development with costs continuing
to be capitalized and no amortization expense being recognized yet. Capitalization will cease and amortization will begin once development
is substantially complete. The Capitalized software costs will be amortized over the estimated life of the software. There were
no
impairments recognized during the years ended
December 31, 2021 and December 31, 2020.
The
intangible assets represent the value the Company paid to acquire the trademark "AllergiEnd", the web domain "AllergiEnd.com"
along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician
clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of
$
1,612,500
which was financed through a combination of restricted stock and a promissory note. The provisional allocation of the
purchase price to each of these assets was determined based on ASC 805-50-30,
Business Combination, Related Issues, Initial Measurement.
The assets are being amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have
an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35,
Intangibles, General Intangibles Other
Than Goodwill
. There was $
36,056
of amortization expense during the year ended
December 31, 2021 and
no
amortization expense during the year ended December
31, 2020.
Note
5.
Loans Payable
On
June 21, 2021, the Company entered into a fixed-fee short-term loan with its merchant bank and received $
86,000
in loan proceeds. The
loan payable, which is classified within current liabilities, will be repaid in 9 months of the original loan date with the merchant
bank withholding an agreed-upon percentage of payments they process on behalf of the Company. As of December 31, 2021, the loan balance
is $
16,793
.
On
June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc ("MedScience")
(See Note 4 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum
of $
750,000
.
The principal, along with associated interest, will be paid in
36
equal monthly installments beginning in July
2021. The principal balance of the loan is divided between current and long-term liabilities on the Company's consolidated balance
sheets. The combined principal due along with accrued interest as of December 31, 2021 is $
644,158
.
F-
26
Note
6.
Convertible Notes Payable
Convertible
notes payable at December 31, 2021 and December 31, 2020 consist of the following:
December 31, 2021
December 31, 2020
Note 1 and accrued interest and premium – Principal shareholder
$
-
$
195,177
Note 2 and accrued interest – Principal shareholder
-
126,210
Note 3 and accrued interest – Shareholder
-
62,951
Note 4 and accrued interest – Principal shareholder
-
97,537
Note 5 and accrued interest – Accredited investors
-
56,462
Note 6 and accrued interest – Principal shareholder
-
89,347
Note 7 and accrued interest – Accredited investors
-
101,781
Note 8 and accrued interest – Accredited investors
27,555
25,055
Note 9 and accrued interest – Shareholder
106,521
-
Note 10 and accrued interest, net of discount and issuance costs – Mercer Note
532,551
-
Total Convertible notes payable and accrued interest
$
665,627
$
754,520
Note
1 – In October 2009, the Company issued a Convertible Promissory Note with a principal amount of $
73,500
to its principal shareholder (Note 1). The note
bears interest at the rate of
12
%
per annum until paid or the note and accrued interest is converted into shares of the Company's common stock. On February 27, 2020,
the note was modified to extend the maturity date to
March 31, 2023
and increase the conversion price to $
0.10
per share. In accordance with ASC 470-50-40,
Debt, Modification and Extinguishments
, the modification was accounted for
as an extinguishment with a loss of $
21,299
on the extinguishment of debt and an offsetting premium on the new note recorded during the quarter ended March 31, 2020.
On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into
2,644,424
of newly authorized Series A-2
Convertible Preferred Shares. Note 1 was included in that agreement with $
73,500
of principal combined with a premium of $
21,299
and
accrued interest of $
109,198
converted at $
0.10
per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $
0
and $
100,378
, respectively, in accrued interest.
Note
2 – Effective September 1, 2019, the Company issued a Convertible Promissory Note in the principal amount of $
124,562
to its principal
shareholder in consideration for advances previously made to the Company (Note 2). This note bears interest at the rate of
1
% per annum
and is due and payable on December 30, 2022. The Note is convertible into shares of common stock at a price of $
0.25
per share.
On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into
2,644,424
of newly authorized Series A-2
Convertible Preferred Shares. Note 2 was included in that agreement with $
124,562
of principal combined with accrued interest of $
2,894
converted at $
0.25
per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $
0
and $
1,648
, respectively of
accrued interest.
Note
3 – Effective September 12, 2019, the Company issued a Convertible Promissory Note in the principal amount of $
55,000
to a shareholder
(Note 3). This Note bore interest at the rate of
12
% per annum and principal plus any accrued but unpaid interest was due and payable
on January 1, 2021. The Note was convertible at the option of the holder into shares of common stock at a price of $
0.25
per share. On
January 1, 2021, the shareholder elected to convert the outstanding principal of $
55,000
along with accrued interest of $
7,951
into common
stock at a price of $
0.25
per share resulting in the issuance of
251,805
shares of common stock.
Note
4 – Effective December 27, 2019, the Company issued a Convertible Promissory Note in the principal amount of $
88,626
to its principal shareholder in consideration
for advances previously made to the Company (Note 4). This note bore interest at the rate of
10
%
per annum and was due and payable on
December
30, 2022
. The Note was convertible into shares
of common stock at a price of $
0.55
per share. On March 15, 2021, the principal shareholder
assigned this convertible note along with all accrued and future interest to a third-party shareholder. On March 31, 2021 the
shareholder elected to convert the outstanding principal of $
88,626
along with accrued interest of $
11,096
into common stock at a price of $
0.55
per share resulting in the issuance of
181,313
shares of common stock. As of December 31, 2021
and December 31, 2020, this note had accumulated $
0
and $
8,911
,
respectively of accrued interest.
F-
27
Note
5 – Under subscription agreements dated September 25, 2020, the Company issued Convertible Promissory Notes (the "Notes")
to various individuals totaling $
55,000
.
The Notes bore interest at the rate of
10
%
per annum and matured on
September
30, 2022
(the "Maturity Date")
at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs.
The
Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at a conversion price equal to
the greater of a 20% discount to the 15 day average market price of the Company's common stock or $0.10. The principal and interest
accrued are convertible at any time after six months through the Maturity Date at the option of the holder at a 20% discount to the 15
day average market price of the Company's share price, but in no event less than $0.10 per share. Upon conversion of any portion
of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion
exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes
.
As
of March 16, 2021 one of the note holders had elected to convert outstanding principal of $
30,000
along with accrued interest into
63,600
shares of common stock at a price of $
0.50
.
Additionally, the shareholder received warrants, exercisable for two years, to purchase
15,900
common shares at $
0.75
per share.
As
of June 17, 2021 the other note holder had elected to convert outstanding principal of $
25,000
along with accrued interest into
48,755
shares of common stock at a price of $
0.55
. Additionally, the shareholder received warrants, exercisable for two years, to purchase
12,189
common shares at $
0.83
per share.
As
of December 31, 2021 and December 31, 2020, these notes had accumulated $
0
and $
1,462
, respectively of accrued interest.
Note
6 – Effective September 30, 2020, the Company issued a Convertible Promissory Note in the principal amount of $
88,016
to its principal shareholder in consideration
for advances previously made to the Company (Note 6). This note bears interest at the rate of
6
%
per annum and is due and payable on
December
31, 2022
. The Note is convertible into shares
of common stock at a price of $
1.00
per share.
On
December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes
of the Company held by the principal shareholder along with associated accrued interest into
2,644,424
of newly authorized Series A-2 Convertible Preferred
Shares. Note 6 was included in that agreement with $
88,016
of principal combined with accrued interest of
$
6,612
converted at $
1.00
per share. As of December 31, 2021 and December
31, 2020, this note had accumulated $
0
and $
1,331
,
respectively of accrued interest.
Note
7 – Effective October 27, 2020, the Company issued a Convertible Promissory Note in the principal amount of $
100,000
to a shareholder
(Note 7). This Note was issued under the subscription agreements dated
September 25, 2020
and described in Note 5 above. As of May 7,
2021, the shareholder had elected to convert outstanding principal of $
100,000
along with accrued interest into
214,817
shares of common
stock at a price of $
0.49
. Additionally, the shareholder received warrants, exercisable for two years, to purchase
53,704
common shares
at $
0.74
per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $
0
and $
1,781
, respectively of accrued interest.
Note
8 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $
25,000
to a shareholder
(Note 8). This Note was issued under the subscription agreements dated
September 25, 2020
and described in Note 5 above. As of December
31, 2021 and December 31, 2020, this note had accumulated $
2,555
and $
55
, respectively of accrued interest.
F-
28
Note
9 – Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $
100,000
to a shareholder (Note 9). The Note bears interest
at the rate of
10
%
per annum and matures on
September
30, 2022
(the "Maturity Date")
at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs.
The
Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal
to the greater of a 25% discount to the 15 day average market price of the Company's common stock or $0.50. The principal and interest
accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the
same conversion calculation. As of December 31, 2021, this note had accumulated $
6,521
of accrued interest.
Note
10 – Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to
which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the "Note") in the principal
amount of $
806,000
and warrants to purchase
930,000
shares of the Company's common stock for aggregate consideration of $
750,000
.
In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor.
The
principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially
all of the Company's assets. The Note provides for interest at the rate of
5
% per annum, payable at maturity, and is convertible
into common stock at a price of $
0.65
per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate
events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined
in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share
price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease
if the average closing price of the Company's common stock during any ten consecutive trading days beginning September 16, 2021,
and ending on November 15, 2021, was below $
0.65
. As the trading price of the common stock has not been below $
0.65
since September 21,
2021, this provision is no longer operative.
Mercer
Street Global Opportunity Fund, LLC, converted $
50,000
of the principal amount of the $
806,000
Secured Convertible Promissory Note issued
August 10, 2021, into
76,923
shares of our common stock at a price of $
0.65
per share.
The
930,000
Warrants are initially exercisable for a period of three years at a price of $
1.25
per share, subject to customary anti-dilution
adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note
and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided
in the Registration Rights Agreement. If at any time after February 10, 2022, there is no effective registration statement covering the
resale of the shares issuable upon exercise of the Warrants at prevailing market prices, then the Warrants may be exercised by means
of a "cashless exercise" in which event the investor would be entitled to receive a number of shares determined in accordance
with a customary formula set forth in the Warrant.
The
Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20, Debt with Conversion and Other
Options. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the two instruments
using either the fair value method, the relative fair value method, or the residual value method. The Company used the relative fair
value at the time of issuance to allocate the value received between the convertible note and the warrants.
The
Company estimated the fair value of warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions such
as the expected term of the Warrants, expected volatility of the Company's stock price over the expected term, expected risk-free
interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology
is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded
as debt issuance costs and additional paid in capital.
The
principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which
are being recognized over the life of the note, along with associated interest, is recorded with current liabilities on the Company's
consolidated balance sheets. As of December 31, 2021, this note had accumulated $
15,446
of accrued interest, total unamortized debt issuance
costs of $
204,835
,
including the Warrant value, and the remaining discount of $
34,060
.
Note
7.
Preferred Stock
Issuance
of Series A Preferred Stock
Effective
September 1, 2019, the Company issued
1,080,092
shares of Series A Preferred Stock in satisfaction of a previously issued convertible
promissory note held by its principal shareholder in the initial principal amount of $
255,681
together with all interest accrued thereon.
The
shares of Series A Preferred Stock have a stated value of $
0.25
per share and are initially convertible into shares of common stock at
a price of $
0.05
per share (subject to adjustment upon the occurrence of certain events).
The Series A Preferred Stock does not accrue
dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought
before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes,
initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote
.
Issuance
of Series A-2 Preferred Stock
On
December 30, 2021, the Board of Directors of the Company authorized the issuance of
2,644,424
of the Company's Series A-2 Convertible
Preferred Shares to its principal shareholder in satisfaction of multiple previously issued convertible promissory notes with initial
principal amounts totaling $
286,078
together with all interest accrued thereon.
The
rights of holders of the Company's common stock with respect to the payment of dividends and upon liquidation are junior in right
of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company's Series A-2 Preferred
Shares are pari passu to the rights of the holders of the Company's Series A Preferred Shares currently outstanding.
Holders
of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company's common stock
and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall
be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable
record date.
F-
29
Note
8.
Loss Per Common Share
The
Company calculates net loss per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net loss per common share
was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during
the period. The Company's potentially dilutive shares, which include outstanding common stock options, common stock warrants, and
convertible debt have not been included in the computation of diluted net loss per share for the years ended December 31, 2021 and 2020
as the result would be anti-dilutive.
Years Ended
December 31,
2021
2020
Stock options
1,100,000
650,000
Stock warrants
1,019,793
-
Total shares excluded from calculation
2,119,793
650,000
Note
9.
Stock-based Compensation
During
the years ended December 31, 2021 and 2020, there was $
35,683
and $
7,082
,
respectively, in stock-based compensation associated with stock options included in research and development expense. Additionally,
during the same periods there was $
198,811
and $
141,771
,
respectively, of expense associated with shares issued for services. The following table shows where the expense has been recorded.
Years Ended December 31,
2021
2020
Research and development
$
29,031
$
57,469
Sales and marketing
98,331
60,219
General and administrative
71,449
24,083
Total expense – shares issued for services
$
198,811
$
141,771
During
the year ended December 31, 2021, there were
450,000
options granted to certain scientific and business advisors ("Advisors")
with a weighted-average exercise price of $
0.65
. The options vest in equal annual installments over
three years
beginning in April 2021
and expire
five years
after grant date.
During the year ended
December 31
,
2020, there were
650,000
options granted to certain scientific and business advisors ("Advisors") with a weighted-average
exercise price of $
0.40
. The options vest in equal annual installments over
three years
beginning in July 2020 and expire
five years
after grant date.
There were no options exercised, forfeited or cancelled during either period.
As
of December 31, 2021, there was $
36,085
of unrecognized compensation related to the
1,100,000
of outstanding options which is expected
to be recognized over a weighted-average period of
14
months. The options are being expensed over the vesting period for each Advisor.
The weighted-average grant date fair value for options granted during the year ended December 31, 2021 was $
0.12
.
F-
30
The
fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions
were used:
Year Ended
December 31, 2021
Year Ended
December 31, 2020
Risk-free interest rate
0.21
%
0.51
%
Expected life of the options
3.5
years
3.5
years
Expected volatility of the underlying stock
76.3
%
70.7
%
Expected dividend rate
0
%
0
%
The
risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining
term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company's
limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share
prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent
to pay any cash dividends.
On
March 8, 2021, the Company entered into a Consulting Agreement ("Agreement 1") with an Investor Relations Consultant, pursuant
to which the Investor Relations Consultant was to provide investor relations services to the Company for consideration of
120,000
shares
of common stock of the Company (the "Share Payment") in addition to monthly cash payments for a term of three months. Agreement
1 contains a clause providing the Company the right to cancel the shares of common stock pursuant to the terms of Agreement 1. The value
of the shares were to be expensed when the Investor Relations Consultant met the terms of the Consulting Agreement. The Company notified
the Consultant that the Agreement was terminated effective April 7, 2021 without the terms of the Consulting Agreement being met. The
Company cancelled the Share Payment associated with the Consulting Agreement.
On
March 10, 2021, the Company entered into a Consulting Agreement ("Agreement 2") with a Legal Consultant to provide legal
services to the Company for consideration of
30,000
shares of common stock of the Company (the "Share Payment"). The term
of Agreement 2 is
16
months and the value of the shares is being expensed over the term.
On
May 5, 2021, the Company entered into a Consulting Agreement ("Agreement 3") with a Strategic Advisory Consultant to provide
strategic and advisory services to the Company for consideration of
30,000
shares of common stock of the Company (the "Share Payment").
The term of Agreement 3 was
three months
and the value of the shares was expensed over the term.
On
June 14, 2021, the Company entered into a one-month Consulting Agreement ("Agreement 4") with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of
20,000
shares of common stock of the Company (the "Share
Payment").
On
July 16, 2021, the Company entered into a one-month Consulting Agreement ("Agreement 5") with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of
20,000
shares of common stock of the Company (the "Share
Payment").
On
August 16, 2021, the Company entered into a one-month Consulting Agreement ("Agreement 6") with a Strategic Advisory Consultant
to provide strategic and advisory services to the Company for consideration of
20,000
shares of common stock of the Company (the "Share
Payment").
Options
outstanding at December 31, 2021 consist of:
Date Issued
Number
Outstanding
Number
Exercisable
Exercise Price
Expiration Date
March 12, 2020
500,000
333,333
$
0.40
March
    12, 2025
June 27, 2020
150,000
100,000
$
0.40
June
    27, 2025
January 1, 2021
450,000
150,000
$
0.65
December 31, 2025
Total
1,100,000
583,667
Warrants
outstanding at December 31, 2021 consist of:
Date Issued
Number
Outstanding
Number
Exercisable
Exercise Price
Expiration Date
March 16, 2021
15,900
15,900
$
0.75
March 15, 2023
May 7, 2021
53,704
53,704
$
0.74
May 6, 2023
June 17, 2021
12,189
12,189
$
0.83
June 16, 2023
August 10, 2021
930,000
930,000
$
1.25
August 9, 2024
Total
1,011,793
1,011,793
F-
31
Note
10.
Related-Party Transactions
Convertible
notes payable, related party:
See Note 6.
Issuance
of Series A-2 Preferred Stock, related party:
See Note 7.
Note
11.
Income Taxes
The Company accounts for income taxes in accordance
with ASC 740,
Income Taxes,
which requires recognition of estimated income taxes payable or refundable on income tax returns for
the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred
income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available
tax benefits not expected to be realized. Given its history of net operating losses, the Company has determined that it is more likely
than not that it will not be able to realize the tax benefit of its net operating loss carryforwards. Accordingly, the Company has not
recognized a deferred tax asset for this benefit.
The valuation allowance at December 31, 2021
and 2020 was $
528,968
and $
367,231
, respectively. The net change in valuation allowance during the years ended December 31, 2021 and
2020 were $
161,737
and $
68,751
, respectively. In assessing the realizability of deferred tax assets, management considers whether it
is more likely than not that some portion or all of the deferred income tax assets will not be realized. That realization is dependent
upon the future generation of taxable income during the period in which those temporary differences become deductible. The Company considers
the considers the scheduled reversal of deferred income tax liabilities, projected future taxable income and tax planning strategies
in making this assessment. Based on these considerations, the Company has determined that enough uncertainty exists regarding the realization
of the deferred tax asset balance to apply a full valuation allowance against these assets as of December 31, 2021 and 2020. All tax
years remain open for examination by taxing authorities.
Reconciliation between the provision for income taxes
and the expected tax benefit using the federal statutory rate of 21% for 2021 and 2020 are as follows:
For the Years Ended
December 31,
2021
2020
Income tax at federal statutory rate
21.00
%
21.00
%
Valuation allowance
(
21.00
)%
(
21.00
)%
Income tax expense
—
—
The
Company has net operating losses of $
2,518,895
which
begin to expire in 2027
. Future utilization of currently generated federal and state
NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual
limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.
Note
12.
Commitments
and Contingencies
On
February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement ("Factoring Agreement") with a Factoring
Company. The Factoring Agreement has an initial term of
one year
and can be renewed for additional annual terms.
Under
the terms of the agreement, designated receivables are sold for periodic advances of up to $
150,000
. The Factoring Company retains a
reserve of
10
% of purchased receivables with the balance available to the Company. Factoring fees begin at
1.8
% for the first 30 days
a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the
right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes.
As of December 31, 2021, the balance of outstanding
invoices that the Factoring Company may assign back to the Company if not collected within 90 days is included in the Company's
Accounts Receivable balance with the amounts received, net of reserves held, included with other current liabilities on the consolidated
balance sheets. The net amount included in other current liabilities is $
25,420
as of December 31, 2021.
There
are no pending or threatened legal proceedings as of December 31, 2021. The Company has no non-cancellable operating leases.
Note
13.
Subsequent
Event
On
February 23, 2022 the shareholder of convertible Note 8 listed in Note 6 elected to convert the outstanding principal of $
25,000
along
with accrued interest into
59,415
shares of common stock at a price of $
0.47
. Additionally, the shareholder received warrants exercisable
for
two years
to purchase
14,854
common shares at $
0.705
per share.
On
March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $
123,000
in loan proceeds. The
loan payable will be repaid in ten months with the merchant bank withholding an agreed-upon percentage of payments they process on behalf
of the Company.
F-
32
QHSLab,
Inc.
7,741,487
SHARES OF COMMON STOCK
PROSPECTUS
YOU
SHOULD RELY ONLY ON THE INFORMATION CONTAINED IN THIS DOCUMENT OR THAT WE HAVE REFERRED YOU TO. WE HAVE NOT AUTHORIZED ANYONE TO PROVIDE
YOU WITH INFORMATION THAT IS DIFFERENT. THIS PROSPECTUS IS NOT AN OFFER TO SELL COMMON STOCK AND IS NOT SOLICITING AN OFFER TO BUY COMMON
STOCK IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.
Until
_____________, all dealers that effect transactions in these securities whether or not participating in this Offering may be required
to deliver a Prospectus. This is in addition to the dealer's obligation to deliver a Prospectus when acting as underwriters.
The
Date of This Prospectus is September __, 2022
PART
II
INFORMATION
NOT REQUIRED IN THE PROSPECTUS
Item
13. Other Expenses of Issuance and Distribution
The
following table sets forth the costs and expenses paid or payable by us in connection with the issuance and distribution of the securities
being registered. All amounts shown are estimates, except for the SEC registration fee.
Securities and
    Exchange Commission registration fee
$
39.77
Accounting fees and expenses
$
4
,000.00
Legal
    fees and expense
$
20,000.00
Total
$
24,039.77
Item
14. Indemnification of Directors and Officers
Article
VI of our Articles of Incorporation, as amended, provide as follows:
Unless
otherwise provided by law, a director or officer is not individually liable to the Corporation or its stockholders or creditors for any
damages as a result of any act of failure to act in his individual capacity as a director or officer unless it is proven that his act
or failure to act constituted a breach of his fiduciary duties as a director or officer and his breach of those duties involved intentional
misconduct, fraud, or a knowing violation of law. If the NRS is amended to further eliminate or limit or authorize corporate action to
further eliminate or limit the liability of directors or officers, the liability of directors and officers of the corporation shall be
eliminated or limited to the fullest extent permitted by the NRS as so amended from time to time. Neither any amendment nor repeal of
this Article VI, nor the adoption of any provision of these Articles of Incorporation inconsistent with this Article VI, shall eliminate,
reduce or otherwise adversely affect any limitation on the personal liability of a director or officer of the corporation existing at
the time of such amendment, repeal or adoption of such an inconsistent provision.
Article
VII of our Articles of Incorporation, as amended, provide as follows:
Every
person who was or is a party to, or is threatened to be made a party to, or is involved in any action, suit or proceeding, whether civil,
criminal, administrative or investigative, by the reason of the fact that he or she, or a person with whom he or she is a legal representative,
is or was a director or officer of the Corporation, or who is serving at the request of the Corporation as a director or officer of another
corporation, or is a representative in a partnership, joint venture, trust or other enterprise, shall be indemnified and held harmless
to the fullest extent legally permissible under the laws of the State of Nevada from time to time against all expenses, liability and
loss (including attorneys' fees, judgments, fines, and amounts paid or to be paid in a settlement) reasonably incurred or suffered
by him or her in connection therewith. The right of indemnification shall be a contract right which may be enforced in any manner desired
by such person. The expenses of officers and directors incurred in defending a civil suit or proceeding must be paid by the Corporation
as incurred and in advance of the final disposition of the action, suit, or proceeding, under receipt of an undertaking by or on behalf
of the director or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that he or she is
not entitled to be indemnified by the Corporation. Such right of indemnification shall not be exclusive of any other right of such directors,
officers or representatives may have or hereafter acquire, and, without limiting the generality of such statement, they shall be entitled
to their respective rights of indemnification under any bylaw agreement, vote of stockholders, provision of law, or otherwise, as well
as their rights under this article.
Without
limiting the application of the foregoing, the Board of Directors may adopt bylaws from time to time with respect to indemnification,
to provide at all times the fullest indemnification permitted by the laws of the State of Nevada, and may cause the corporation to purchase
or maintain insurance on behalf of any person who is or was a director or officer of the corporation or who is serving at the request
of the corporation as an officer, director or representative of any other entity or other enterprise against any liability asserted against
such person and incurred in any such capacity or arising out of such status, whether or not the corporation would have the power to indemnify
such person.
Any repeal or modification of the above provisions of this Article VII, approved by the stockholders of the corporation
shall be prospective only, and shall not adversely affect any limitation on the liability of a director or officer of the corporation
existing as of the time of such repeal or modification. In the event of any conflict between the above indemnification provisions, and
any other Article of the Articles, the terms and provisions of this Article VII shall control.
II-
1
Item
15. Recent Sales of Unregistered Securities
Sales
of Unregistered Securities in 2019:
On
September 1, 2019, we issued 1,080,092 shares of Series A Preferred Stock to Troy Grogan in satisfaction of a convertible promissory
note originally issued on December 31, 2013, in the initial principal amount of $255,681, together with all interest accrued thereon.
On
September 1, 2019, we issued a Convertible Promissory Note in the principal amount of $124,562 to Troy Grogan in consideration for advances
previously made to our company. This note bears interest at the rate of 1% per annum and is due and payable on December 30, 2022, and
is convertible into shares of common stock at a price of $0.25 per share.
On
December 20, 2019 we issued 2,172,600 shares of our common stock to the stockholders of Medical Practice Income, Inc. ("MPI")
in exchange for all of the then issued and outstanding shares of common stock of MPI.
On
December 27, 2019, we issued a Convertible Promissory Note in the principal amount of $88,626 to Troy Grogan in consideration for advances
previously made to the Company. This note bears interest at the rate of 10% per annum and is due and payable on December 30, 2022. The
Note is convertible into shares of common stock at a price of $0.55 per share. As of December 31, 2019, this note had accumulated $97
of accrued interest.
During
the period ended December 31, 2019, we entered into a consulting agreement with a shareholder of our Company. The terms of the agreement
provide that in exchange for certain consulting services the consultant received 300,000 shares of Common Stock upon execution of the
agreement and would receive an additional shares 75,000 shares annually beginning on the effective date of the agreement. As of December
31, 2019, 375,000 shares had been granted under the terms of the agreement.
Sales
of Unregistered Securities in 2020:
On
April 22, 2020, the Company entered into a Consulting Agreement with a Management Consultant, pursuant to which the Management Consultant
will provide business, intellectual property and Food and Drug Administration ("FDA") regulatory consulting services to the
Company for consideration of a onetime stock payment of 250,000 shares of common stock of the Company.
On
May 22, 2020, the Company entered into a Consulting Agreement with a Software Development Consultant, pursuant to which the Software
Development Consultant will provide software development consulting services to the Company for consideration of a onetime stock payment
of 200,000 shares of common stock of the Company.
Also
on May 22, 2020, the Company entered into a Consulting Agreement with a Marketing Consultant, pursuant to which the Marketing Consultant
was to provide marketing research consulting services to the Company for consideration of 100,000 shares of common stock of the Company.
II-
2
On
August 24, 2020, the Company entered into a Consulting Agreement with a Business Development Consultant, pursuant to which the Business
Development Consultant will provide business development consulting services to the Company for consideration of 100,000 shares of common
stock of the Company.
On
September 1, 2020, the Company entered into a Consulting Agreement with a Medical Education Consultant, pursuant to which the Medical
Education Consultant will provide medical education consulting services to the Company for consideration of 75,000 shares of common stock
of the Company.
On
September 15, 2020, the Company granted 75,000 shares under an existing consulting agreement.
On
September 30, 2020, we issued a Convertible Promissory Note in the principal amount of $88,016 to our majority shareholder in consideration
for advances previously made to the Company. This note bears interest at the rate of 6% per annum and is due and payable on December
31, 2022. The Note is convertible into shares of common stock at a price of $1.00 per share. As of December 31, 2020, this note had $1,331
of accrued interest.
Sales
of Unregistered Securities in 2021:
On
January 1, 2021, the holder of a convertible promissory in the principal of $55,000 along with accrued interest of $7,951, converted
all amounts due into 251,805 shares of common stock.
On
March 15, 2021, the holder of a convertible promissory note in the principal amount of $88,626 converted all amounts due under the Note
181,313 shares of common stock.
As
of March 16, 2021 the holder of a convertible promissory note in the principal amount of $30,000 elected to convert all amounts due into
63,600 shares of common stock and warrants, exercisable for two years, to purchase 15,900 common shares at $0.75 per share.
As
of June 17, 2021 the holder of a convertible promissory note in the principal amount of $25,000 elected to convert all amounts due into
48,755 shares of common stock and warrants, exercisable for two years, to purchase 12,189 common shares at $0.83 per share.
As
of May 7, 2021, the holder of a convertible promissory note in the principal amount of $100,000 elected to convert all amounts due into
214,817 shares of common stock and warrants, exercisable for two years, to purchase 53,704 common shares at $0.74 per share.
In
August, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the
investor an Original Issue Discount Secured Convertible Promissory Note (the "Note") in the principal amount of $806,000
and warrants to purchase 930,000 shares of the Company's common stock for aggregate consideration of $750,000. The holder of the
Note
converted $50,000 of the principal amount of the Note issued into 76,923 shares of our common
stock at a price of $0.65 per share.
On
December 30, 2021, the Company issued 2,644,424 of newly authorized Series A-2 Convertible Preferred Shares to its principal shareholder
in exchange for certain convertible promissory notes in the aggregate principal amount of $286,078.
The
Company's issuance of the above restricted securities was in reliance upon the exemption from registration pursuant to Section
4(a)(2) under the Act. Unless stated otherwise: (i) the securities were offered and sold only pursuant to individually negotiated transactions
with the recipient, in some cases for service to be rendered, not cash, (ii) there was no general solicitation or general advertising
related to the issuance of the securities; (iii) each of the persons who received these unregistered securities had knowledge and experience
in financial and business matters which allowed them to evaluate the merits and risk of the receipt of these securities, and that they
were knowledgeable about our operations and financial condition; (iv) no underwriter, broker or placement agent participated in, nor
did we pay any commissions or fees to any party in connection with the transactions; and, (v) each certificate issued for these unregistered
securities contained a legend stating that the securities have not been registered under the Securities Act and setting forth the restrictions
on the transferability and the sale of the securities.
II-
3
Item
16. Exhibits and Financial Statement Schedules
(a)
The following exhibits are included as part of this Form S-1. References in this Exhibit List to "the Company" mean QHSLab,
Inc.
Exhibit
    No.
Description
3.1
Certificate of Incorporation (incorporated herein by reference to Exhibit B to the Company's Information statement filed on June 7, 2021).
3.2
Certificate of Amendment changing corporate name to QHSLab, Inc. (incorporated herein by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on April 19, 2022).
3.3
Certificate of Designation authorizing issuance of Series A Preferred Stock (incorporated herein by reference to Exhibit 3.01 to the Registrant's Current Report on Form 8-K filed on September 5, 2019).
3.4
Certificate of Designation authorizing issuance of Series A-2 Preferred Stock (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed on December 30, 2021).
3.5
By-Laws (incorporated herein by reference to Exhibit C to the Company's Current Report on Form PRE 14-C filed on June 7, 2021).
4.6
Description of Securities (incorporated herein by reference to Exhibit 4.6 to the Company's Current Report on form 10-K filed on March 11, 2021).
10.1
Amendment No. 1 to Exclusive Distribution Agreement by and between USA Equities Corp. and MedScience Research Group (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed March 26, 2021).
10.2
Purchase Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021 (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed June 24, 2021)
10.3
Promissory Note Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021 (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed June 24).
10.4
Manufacturing Agreement by and between USA Equites Corp. and MedScience Research Group, Inc., dated June 23, 2021. Portions of the Manufacturing Agreement containing pricing information have been omitted. (incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K filed June 24)
10.5
Securities Purchase Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.5 to the Company's Quarterly Report on Form 10-Q filed August 16, 2021).
10.6
Original Issue Discount Secured Convertible Promissory Note in the principal amount of $806,000 issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC (incorporated by reference to Exhibit 10.6 to the Company's Quarterly Report on Form 10-Q filed August 16, 2021).
10.7
Common Stock Purchase Warrant to purchase 930,000 shares issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.7 to the Company's Quarterly Report on Form 10-Q filed August 16, 2021).
10.8
Registration Rights Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated August 10, 2021 (incorporated by reference to Exhibit 10.8 to the Company's Quarterly Report on Form 10-Q filed August 16, 2021).
10.9
Securities Purchase Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.1 to the Company's Report on Form 8-k filed July 29, 2022).
10.10
Original Issue Discount Secured Convertible Promissory Note in the principal amount of $440,000 issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC (incorporated by reference to the Company's Report on Form 8-k filed July 29, 2022).
10.11
Common Stock Purchase Warrant to purchase 550,000 shares issued by USA Equities Corp. to Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.3 to the Company's Report on Form 8-k filed July 29, 2022).
10.12
Registration Rights Agreement between USA Equities Corp. and Mercer Street Global Opportunity Fund, LLC dated July 21, 2022 (incorporated by reference to Exhibit 10.4 to the Company's Report on Form 8-k filed July 29, 2022).
10.13
Placement Agent Agreement between the Company and Carter, Terry & Company (incorporated by reference to Exhibit 10.9 to the Registration Statement on Form S-1 filed September 3, 2021).
10.14
Common Stock Purchase Warrant to purchase 15,900 shares issued by USA Equities Corp. to Juan Escobar dated March 15, 2021 (incorporated by reference to Exhibit 10.10 to the Registration Statement on Form S-1 filed September 3, 2021).
10.15
Common Stock Purchase Warrant to purchase 53,704 shares issued by USA Equities Corp. to Juan Escobar dated May 7, 2021 (incorporated by reference to Exhibit 10.10 to the Registration Statement on Form S-1 filed September 3, 2021).
10.16
Common Stock Purchase Warrant to purchase 12,189 shares issued by USA Equities Corp. to Carlos Santos dated June 17, 2021 (incorporated by reference to Exhibit 10.11 to the Registration Statement on Form S-1 filed September 3, 2021).
5.1
Opinion
    of Ellenoff Grossman & Schole LLP
23.1
23.2
Consent
                                            of Independent Registered Public Accounting Firm
Consent
    of Independent Registered Public Accounting Firm
107
Filing
    Fee Table
II-
4
Item
17. Undertakings
(a)
The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any Prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the Prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of Prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective registration statement.
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement;
(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.
(4)
That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser, each Prospectus filed pursuant to Rule
424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other
than Prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the
date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or Prospectus that is
part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement
or Prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first
use, supersede or modify any statement that was made in the registration statement or Prospectus that was part of the registration statement
or made in any such document immediately prior to such date of first use.
(b)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
(5)
That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution
of the securities:
The
undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold
to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
be considered to offer or sell such securities to such purchaser:
(i)
Any preliminary Prospectus or Prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424 (Section 230.424 of this chapter);
(ii)
Any free writing Prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;
(iii)
The portion of any other free writing Prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and
(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.
II-
5
SIGNATURES
Pursuant
to the requirement of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement on Form S-1
to be signed on its behalf by the undersigned, thereunto duly authorized in the City of West Palm Beach, Florida, on September 26,
2022.
QHSLAB,
INC.
By:
/s/
    Troy Grogan
Troy
    Grogan
Chairman
    and Chief Executive Officer (Principal Executive Officer)
Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities
and on the dates indicated.
Signature
Title
Date
/s/
    Troy Grogan
Chairman
    of the Board,
Chief
    Executive Officer
September
    26, 2022
Troy
    Grogan
(Principal Executive Officer) and Director
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6