<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:CIK0001815547="http://emerging.com/20210331">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_03E_CIK0001815547_emerging.com_20210331 -->
<!-- Field: Set; Name: xdx; ID: xdx_041_20200526_20210331 -->
<!-- Field: Set; Name: xdx; ID: xdx_05E_edei%2D%2DEntityCentralIndexKey_0001815547 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_050_edei%2D%2DCurrentFiscalYearEndDate_12/31 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DDocumentFiscalYearFocus_2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_05F_edei%2D%2DDocumentFiscalPeriodFocus_Q1 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityCentralIndexKey">0001815547</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:datemonthday" name="dei:CurrentFiscalYearEndDate">12/31</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:DocumentFiscalPeriodFocus">Q1</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="cik0001815547-20210331.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2020-05-26to2021-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-26</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-05-25_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-05-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-05-25_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-05-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-05-25_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-05-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-05-25">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-05-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-262021-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-26</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-262021-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-26</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-262021-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-26</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001815547</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="margin: 0"></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 12pt; margin-bottom: 3pt"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-size: 14pt"><b>UNITED
STATES</b>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-size: 14pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-size: 18pt"><b>Form
<span id="xdx_907_edei--DocumentType_c20200526__20210331_z0QnYrcKXERc"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">(Mark
One)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b><span id="xdx_903_edei--DocumentQuarterlyReport_c20200526__20210331_zbR384Ddr603"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span>
</b>&#160;<b>QUARTERLY REPORT UNDER SECTION 13 OR 15(d)</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b>OF
THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">For
the quarterly period ended <span id="xdx_906_edei--DocumentPeriodEndDate_c20200526__20210331_zgzAU042xwZg"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">March 31, 2021</ix:nonNumeric></span></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b><span id="xdx_90B_edei--DocumentTransitionReport_c20200526__20210331_zwND6f8D2ejh"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span>
TRANSITION REPORT UNDER SECTION 13 OR 15(d)</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b>OF
THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">For
the transition period from ______________ to ______________</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif"><i>Commission
File Number: <span id="xdx_90B_edei--EntityFileNumber_c20200526__20210331_zDezdZppnHkg"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityFileNumber">000-56188</ix:nonNumeric></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 24pt Times New Roman, Times, Serif"><b><span id="xdx_909_edei--EntityRegistrantName_c20200526__20210331_zrQNxgOqYJ63"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityRegistrantName">EMERGING OPPORTUNITIES CORP</ix:nonNumeric></span></b></span><b><span style="font-family: Times New Roman, Times, Serif"> </span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;(Exact
name of registrant as specified in its charter)</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: top">
<td style="border-bottom: Black 1pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-align: center; text-indent: 0; width: 45%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_edei--EntityIncorporationStateCountryCode_c20200526__20210331_zGk5lNUGNOo5"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></span></td>
<td style="padding: 0 0 1pt; text-align: left; text-indent: 0; width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-align: center; text-indent: 0; width: 45%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_edei--EntityTaxIdentificationNumber_c20200526__20210331_z6r6gClqpNya"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityTaxIdentificationNumber">85-1192377</ix:nonNumeric></span></span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0; text-align: center; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">(State or other
jurisdiction of</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: center; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S. Employer</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0; text-align: center; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">incorporation
or organization)</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: center; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Identification
No.)</span></td></tr>
</table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span id="xdx_906_edei--EntityAddressAddressLine1_c20200526__20210331_z3FmUOVY0mG8" style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityAddressAddressLine1">One Gateway Center</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">, <span id="xdx_90C_edei--EntityAddressAddressLine2_c20200526__20210331_zXiQJIOh83Kk"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityAddressAddressLine2">26th Fl</ix:nonNumeric></span>, <span id="xdx_908_edei--EntityAddressCityOrTown_c20200526__20210331_znj68xpsU4li"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityAddressCityOrTown">Newark</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif">,
<span id="xdx_90A_edei--EntityAddressStateOrProvince_c20200526__20210331_zJlNa9PUCTVk"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt-sec:stateprovnameen" name="dei:EntityAddressStateOrProvince">New Jersey</ix:nonNumeric></span></span> <span id="xdx_90C_edei--EntityAddressPostalZipCode_c20200526__20210331_zLaWoEVNBRJe" style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityAddressPostalZipCode">07102.</ix:nonNumeric></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">(Address
of principal executive offices)</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_edei--CityAreaCode_c20200526__20210331_za4MTQTJPDxl"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:CityAreaCode">(973)</ix:nonNumeric></span>
<span id="xdx_907_edei--LocalPhoneNumber_c20200526__20210331_zY4cHlxy8lnd"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:LocalPhoneNumber">277-4239</ix:nonNumeric></span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">(Registrant&#8217;s
telephone number, including area code)</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: top">
<td style="border: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Title
of each class</span></td>
<td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Trading
Symbol(s)</span></td>
<td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Name
of each exchange on which registered</span></td></tr>
<tr style="vertical-align: top">
<td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">N/A</span></td>
<td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">N/A</span></td>
<td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">N/A</span></td></tr>
</table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days. <span id="xdx_909_edei--EntityCurrentReportingStatus_c20200526__20210331_zmloZEVImfue"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>&#160;&#9746;&#160;No&#160;&#160;&#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Indicated
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files). <span id="xdx_90F_edei--EntityInteractiveDataCurrent_c20200526__20210331_zdnISRH8UKt7"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>&#160;&#9746;&#160;No&#160;&#160;&#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Check
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See definitions of&#160;&#8220;large accelerated filer,&#8221;&#160;&#8220;accelerated filer,&#8221;&#160;&#8220;smaller
reporting company,&#8221;&#160;and&#160;&#8220;emerging growth company&#8221;&#160;in Rule 12b-2 of the Exchange Act.</span></p>

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

<!-- Field: Page; Sequence: 1; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: top">
<td style="padding: 0; text-align: left; text-indent: 0; width: 45%"><span style="font: 10pt Times New Roman, Times, Serif">Large Accelerated
Filer &#9744;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0; width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0; width: 45%"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated Filer
&#9744;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_edei--EntityFilerCategory_c20200526__20210331_znO5RgL1dqti"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated Filer</ix:nonNumeric></span> &#9746;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Smaller Reporting
Company&#160;<span id="xdx_907_edei--EntitySmallBusiness_c20200526__20210331_zgQFgRLdfs4j"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; text-align: left; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Emerging Growth
Company <span id="xdx_90E_edei--EntityEmergingGrowthCompany_c20200526__20210331_zYqCOsMc4dGi"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleantrue" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td></tr>
</table>



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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <span id="xdx_90C_edei--EntityExTransitionPeriod_c20200526__20210331_ziLGp09JEgpc"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleanfalse" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Check
whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes&#9744; <span id="xdx_901_edei--EntityShellCompany_c20200526__20210331_zMnCvf7jquJ6"><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">As
of March 31, 2021, there were <span id="xdx_903_edei--EntityCommonStockSharesOutstanding_iI_c20210331_zEx1FZujbCV8"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span> shares of common stock, par value $0.0001, issued and outstanding</span>.</p>

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

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

<!-- Field: Page; Sequence: 2; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in">UNAUDITED CONDENSED FINANCIAL
STATEMENTS</p>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-family: Calibri, Helvetica, Sans-Serif">
<tr style="vertical-align: top">
    <td style="width: 95%; line-height: 115%; font-size: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 5%; line-height: 115%; font-size: 11pt; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%; font-size: 11pt"><span style="font: 10pt Times New Roman, Times, Serif">Unaudited Condensed
    Financial Statements</span></td>
    <td style="line-height: 115%; font-size: 11pt; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">3-7</span></td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%; font-size: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="line-height: 115%; font-size: 11pt; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%; font-size: 11pt"><span style="font: 10pt Times New Roman, Times, Serif">Notes to Unaudited Condensed
    Financial Statements</span></td>
    <td style="line-height: 115%; font-size: 11pt; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">7-14</span></td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%; font-size: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="line-height: 115%; font-size: 11pt; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>


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

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

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

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

<!-- Field: Page; Sequence: 3; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

<table cellpadding="0" cellspacing="0" id="xdx_303_111_zb0q4FZjlVog" summary="xdx: Statement - BALANCE SHEET (UNAUDITED)" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_490_20210331_zF8zV33Amg5d" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">BALANCE
    SHEET</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">As
    of March 31, 2021</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--AssetsAbstract_iB_zuqQ5YG5Drwg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">ASSETS</span></span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_405_eus-gaap--AssetsCurrentAbstract_i01B_z2pv7OTZuZcc" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Current
    Assets</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCz46J_ziQIs0xvtOyh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Cash
    and Cash Equivalents</span></td><td style="width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="width: 18%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205.00</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40D_eus-gaap--AssetsCurrent_i01TI_mtCz46J_zt8SdF9abz8f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    Assets</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205.00</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">LIABILITIES
    AND STOCKHOLDER&#8217;S EQUITY</span></span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i01B_zOFY3O9VNq9h" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Current
    Liabilities</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_i02I_maLzME8_zKsi9Gt6DZld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accrued
    Liabilities</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--DueToRelatedPartiesCurrent_i02I_maLzME8_zblo9vG7MwNk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Due
    to Related Party</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--Liabilities_i01TI_mtLzME8_maLASEzNl8_z0temV3ncPC9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    Liabilities</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--StockholdersEquityAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">STOCKHOLDER&#8217;S
    EQUITY</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Common
    Stock, <span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210331_zQFHBRFQFXYe" title="Common Stock, Par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.0001</ix:nonFraction></span> par value,</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--CommonStockSharesAuthorized_iI_c20210331_zwEWQB4sSKic" title="Common Stock, Shares Authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span>
    authorized, <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20210331_zdTlWCroNRcb" title="Common Stock, Shares Issued"><span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_c20210331_zoVi7X66dmXf" title="Common Stock, Shares Outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></ix:nonFraction></span></span></span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--CommonStockValue_i02I_maSEzgMJ_z93Vx943HMR4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">issued
    and outstanding</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2000.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--AdditionalPaidInCapital_i02I_maSEzgMJ_zUxANgYPfj22" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Additional
    Paid In Capital</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4000.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_maSEzgMJ_zgk6LJBi403g" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accumulated
    Deficit</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5795.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--StockholdersEquity_iTI_pp0p0_mtSEzgMJ_maLASEzNl8_zz4Rz47c7Ig7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    Stockholder&#8217;s Equity</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">205.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_404_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_pp0p0_mtLASEzNl8_zfOv2y5jIwof" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    Liabilities and Stockholder&#8217;s Equity</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">205.00</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>




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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">The accompanying
notes are an integral part of these financial statements</p>



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

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

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

<!-- Field: Page; Sequence: 4; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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



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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 100%; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>EMERGING
    OPPORTUNITIES CORP</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>STATEMENT
    OF OPERATIONS</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>FROM
    MAY 26, 2020 THRU MARCH 31, 2021</b></span></td></tr>
</table>


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

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

<table cellpadding="0" cellspacing="0" id="xdx_300_113_zkLHXMek2Oj8" summary="xdx: Statement - STATEMENT OF OPERATIONS (UNAUDITED)" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-top: 0; padding-right: 0; color: black; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; color: black">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left">&#160;</td><td id="xdx_490_20200526__20210331_z9sbHNZHkFve" style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">For
    the period ended March 31, 2021</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--Revenues_maCzt1H_z4ozTXmhwhp6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Revenues</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--CostOfRevenue_msCzt1H_zJiooPqBtPdd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Cost
    of Revenue</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--GrossProfit_mtCzt1H_zgBf862qQ7xd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Gross
    Profit</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--ProfessionalFees_msOILzpKo_ztxc5QHiZhU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Professional
    Fee</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--LegalFees_msOILzpKo_zKxnBgIVrbri" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Legal
    Fee</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_msOILzpKo_zxXCf6KLixul" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">General
    and Administrative Expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">795.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_mtOILzpKo_maNILzVaS_zkAMuMT6OVuc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Loss
    Before Income Taxes</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,795.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_msNILzVaS_zOxqRTeQY5hj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Income
    Tax Expense</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--NetIncomeLoss_iT_mtNILzVaS_zacNYaOXBts6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,795.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--EarningsPerShareBasic_zTKvBJvq6UVb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Loss
    per share - Basic</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.0001</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zC05OQYessf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Weighted
    Average Shares -</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_zCr1HZ7tqAm" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Basic
    and Diluted</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>



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

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

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

<p style="text-align: center">The accompanying notes are an integral part of these financial statements</p>

<!-- Field: Page; Sequence: 5; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"></p>

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 100%; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>EMERGING OPPORTUNITIES CORP</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>STATEMENT OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>FOR THE PERIOD FROM INCEPTION (MAY 26, 2020) TO MARCH 31, 2021</b></span></td></tr>
</table>


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

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

<table cellpadding="0" cellspacing="0" id="xdx_301_114_zhjfjwu5Jzp7" summary="xdx: Statement - STATEMENT OF CHANGES IN STOCKHOLDER&apos;S EQUITY (UNAUDITED)" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: center">&#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 id="xdx_4B6_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zsDBkGXAaZGd" style="text-align: right">&#160;</td>
<td style="text-align: left">&#160;</td>
<td>&#160;</td>
<td style="text-align: left">&#160;</td>
<td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zLBKjSYVO7Ck" style="text-align: right">&#160;</td>
<td style="text-align: left">&#160;</td>
<td>&#160;</td>
<td style="text-align: left">&#160;</td>
<td id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zd5JlPqUxyZa" style="text-align: right">&#160;</td>
<td style="text-align: left">&#160;</td>
<td>&#160;</td>
<td style="text-align: left">&#160;</td>
<td id="xdx_4B6_zhOd1d8TBe0l" style="text-align: right">&#160;</td>
<td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">COMMON</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">ADDITIONAL</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">TOTAL</span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">STOCK</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">PAID
IN</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">ACCUMULATED</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">STOCKHOLDERS</span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">SHARES</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">AMOUNT</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">CAPITAL</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">DEFICIT</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">EQUITY</span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_43D_c20200526__20210331_eus-gaap--StockholdersEquity_iS_z1zY68EE51K7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Balance
as of 5/26/2020</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_983_eus-gaap--SharesOutstanding_iS_c20200526__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z35OC0ugZYD3" title="Beginning balance, shares" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-05-25_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-05-25_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-05-25_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-05-25_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-05-25" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zVFFbTdiV9i6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Issuance of</span> <span style="font: 10pt Times New Roman, Times, Serif">Common Stock</span></td>
    <td></td>
    <td style="text-align: left"></td>
    <td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200526__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMon4lJ03Uic" title="Issuance of Common Stock, shares" style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-05-262021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span></td>
    <td style="text-align: left"></td>
    <td></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"></span> <span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span> <span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-05-262021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000.00</ix:nonFraction></span></td>
    <td style="text-align: left"></td>
    <td></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-05-262021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000.00</ix:nonFraction></span></td>
    <td style="text-align: left"></td>
    <td></td>
    <td style="text-align: left"></td>
    <td style="text-align: right"></td>
    <td style="text-align: left"></td>
    <td></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,000.00</ix:nonFraction></span></td>
    <td style="text-align: left"></td>
</tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Net
Loss</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-262021-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,795.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,795.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_438_c20200526__20210331_eus-gaap--StockholdersEquity_iE_zgG8j02HZ2C5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Balance
as of March 31, 2021</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_981_eus-gaap--SharesOutstanding_iE_c20200526__20210331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zzLQhsdcB4xc" title="Ending balance, shares" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,795.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>




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



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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;The accompanying
notes are part of these financial statements</p>



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

<!-- Field: Page; Sequence: 6; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; width: 100%; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>EMERGING OPPORTUNITIES CORP</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>STATEMENT OF CASH FLOWS</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: black"><b>FOR THE PERIOD FROM INCEPTION</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 0.25in; text-align: center"><b>(MAY
    26, 2020) TO MARCH 31, 2021</b></td></tr>
</table>


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

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

<table cellpadding="0" cellspacing="0" id="xdx_30F_112_zrGjb2dUU4Y4" summary="xdx: Statement - STATEMENT OF CASH FLOWS (UNAUDITED)" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: center">&#160;</td>
<td>&#160;</td>
<td style="text-align: left">&#160;</td>
<td id="xdx_49A_20200526__20210331_z2F0qaojaVh" style="text-align: center">&#160;</td>
<td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--NetIncomeLoss_maNCPBUzn6a_zkocxsM7nl13" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; width: 70%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Net
Loss</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 10%; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,795.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_403_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_z0DK4tko8hHl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Adjustments
to reconcile net loss to net cash &#160;used in operating activities:</span></td>
<td></td>
<td style="text-align: left"></td>
<td style="text-align: right"></td>
<td style="text-align: left"></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--IncreaseDecreaseInAccountsPayable_i01_maNCPBUzn6a_zcA3QwbWfm91" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;Accounts
Payable</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayable" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iT_mtNCPBUzn6a_zhFTmqgMEWu4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td><span style="font: 10pt Times New Roman, Times, Serif; display: none">Net
cash used in operating activities</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">-<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,795.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Net
cash used in operating activities</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInInvestingActivities_zKEARTghCGq3" style="vertical-align: bottom; background-color: White">
<td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">CASH
FLOWS FROM INVESTING ACTIVITIES</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zpXQMOE3OlF5" style="vertical-align: bottom; background-color: White">
<td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">CASH
FLOWS FROM FINANCING ACTIVITIES</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maNCPBUzZqT_zE1vz535Ywl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0 0 0 20pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;Common
Shares Issued for Cash</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_406_eus-gaap--RepaymentOfNotesReceivableFromRelatedParties_maNCPBUzZqT_zlnKL3r8Pplf" style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0 0 0 20pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;Related
Party Receivable</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RepaymentOfNotesReceivableFromRelatedParties" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_401_ecustom--PaidInCapitalInExcessOfPar_msNCPBUzZqT_zUUv4mMNGT4h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0 0 0 20pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;Paid
in Capital In Excess of Par</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="CIK0001815547:PaidInCapitalInExcessOfPar" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iT_mtNCPBUzZqT_zEMTe9BSjGql" style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0 0 0 20pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;Net
Cash Provided by Financing Activities</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iS_zUKZbyeEG9Ua" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Cash
and Cash Equivalents, beginning of period</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-05-25" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,000.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iE_zQgI7uZazCf9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: bold 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Cash
and cash equivalents, end of period</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205.00</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--SupplementalCashFlowElementsAbstract_iB_zz2Gq5OdP3l1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">SUPPLEMENTAL
DISCLOSURES:</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--InterestPaidNet_z42elyOwsoSa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Interest
Paid</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--IncomeTaxesPaidNet_zsw63wVTmZSc" style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Taxes
Paid</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; color: black; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: black; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; color: black; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>




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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">The accompanying
notes are an integral part of these financial statements</p>



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

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

<!-- Field: Page; Sequence: 7; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><b>EMERGING
OPPORTUNITIES CORP</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><b>Notes to
the Audited Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><b>For the
period from May 26, 2020 (Inception) through March 31, 2021</b></p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p id="xdx_808_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zuoO3W64KkVb" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><b><span style="text-decoration: underline">Note
1 &#8211; <span id="xdx_821_zpQFKXlQ07F4">Organization and Description of Business</span></span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Emerging Opportunities Corp
(the &#8220;Company&#8221;) was incorporated on May 26, 2020 under the laws of the State of Delaware to engage in lawful corporate
undertaking, including, but limited to, selected mergers and acquisitions. The Company was originally incorporated as Healthcare
Opportunities Corp but filed an Amended Certificate of Incorporation on July 28, 2020 changing its name to Emerging Opportunities
Corp. T he Company has been in the developmental stage since its inception and its operations to date have been limited to issuing
shares to its original shareholders. The Company will attempt to locate and negotiate with a business entity for the combination
of that target company with the Company. The combination will normally take the form of a merger, stock-for-stock exchange or stocks
for assets exchange.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company has elected December
31<sup>st&#160;</sup>as its year end.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80D_eus-gaap--SignificantAccountingPoliciesTextBlock_zOdvbmQpojZ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>NOTE 2 &#8211; <span id="xdx_827_zdq5iqNpQC5e">SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES</span></b></p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84A_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zY3uNGf6BOc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_862_zWox6tsULBHe">Basis of Presentation</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">These accompanying financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America (&#8220;U.S.
GAAP&#8221;) and pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;) for annual financial
statements.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_848_eus-gaap--UseOfEstimates_z60he1XQQQt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_860_zDx5FFmBjzoj">Use of Estimates</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts
of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. The Company bases its estimates on historical experience, known or expected
trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date
of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts
of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zdn8cxMVUAS" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_86E_zpUdLqosFPu3">Fair Value of Financial
Instruments</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company&#8217;s balance sheet
includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value
because of the relatively short period of time between the origination of these instruments and their expected realization.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">ASC 820,&#160;<i>Fair Value
Measurements and Disclosures</i> defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (i)&#160;market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (ii)&#160;an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices
in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level</p>

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

<ix:exclude><!-- Field: Page; Sequence: 8; Value: 1 -->
    <div id="xdx_23A_zHgpcHar0vDb" style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_232_zVRuNbBp7sEd" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div id="xdx_237_zzgMtGbRBVqb" style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" id="xdx_234_zELGmNQYUgQ3" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23B_zCXar9ppYyzd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">3). The three levels of the
fair value hierarchy are described below:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Level 1 inputs are quoted
(unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
date.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Level 2 inputs are inputs
other than quoted prices included in Level 1 that are observable for asset or liability, either directly or indirectly.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Level 3 inputs are observable
input for asset or liability. The carrying amount of financial assets such as cash approximate their fair values because of short
maturity of these assets.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Fair value estimates discussed
herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021. The respective
carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of
these instruments. These financial instruments include cash and cash equivalents, accounts payable and accrued liabilities, and
promissory notes payable.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_84B_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z0kx1N5MAsf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_869_zAlxtuU8u8pg">Cash and Cash Equivalents</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company considers all
highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company
maintains its cash balances with a high-credit-quality financial institution.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The following table depicts
the composition of the Company&#8217;s cash and cash equivalents as of March 31, 2021:</p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:ScheduleOfCashAndCashEquivalentsTableTextBlock"><table cellpadding="0" cellspacing="0" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)" id="xdx_88B_eus-gaap--ScheduleOfCashAndCashEquivalentsTableTextBlock_z1wP2iVrrxXd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center"><span id="xdx_8B8_z4m1ZYL2Yr4" style="display: none">Schedule of Cash and Cash Equivalents&#160;</span></td>
<td>&#160;</td>
<td colspan="3" id="xdx_491_20210331_zZT96kotPMj" style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center">&#160;</td>
<td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2021</td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center">&#160;</td>
<td>&#160;</td>
<td colspan="3" style="text-align: center">&#160;</td></tr>
<tr id="xdx_406_ecustom--DepositsPlacedWithBanks_iI_pp0p0_maCEACVzMxw_z82XVlZuyRMe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; text-align: left">Deposits placed with banks</td>
<td style="width: 10%; padding-bottom: 1pt">&#160;</td>
<td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><ix:nonFraction name="CIK0001815547:DepositsPlacedWithBanks" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">205.00</ix:nonFraction></td>
<td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--CashEquivalentsAtCarryingValue_iTI_pp0p0_mtCEACVzMxw_zeQacTKqccq" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Total cash and cash equivalents</td>
<td style="padding-bottom: 2.5pt">&#160;</td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">205.00</ix:nonFraction></td>
<td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>



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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:ConcentrationRiskCreditRisk"><p id="xdx_843_eus-gaap--ConcentrationRiskCreditRisk_zyiNSUS2sQp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><i><span style="text-decoration: underline"><span id="xdx_862_z030hS8UWIof">Concentration
of Risk</span> </span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Financial instruments that
potentially subject the Company to concentration of credit risk consist primarily of cash. The Company did <span id="xdx_903_eus-gaap--CashFDICInsuredAmount_iI_do_c20210331_zm4nKXoQgkSe" title="Federal deposit insurance corporation"><ix:nonFraction name="us-gaap:CashFDICInsuredAmount" contextRef="AsOf2021-03-31" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span>t have cash balances
in excess of the Federal Deposit Insurance Corporation limit as of March 31, 2021.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zWUaPKd67rv1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_86C_zBMpb297im1b">Income Taxes</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company accounts for
income taxes under ASC 740, <i>Income Taxes</i>.&#160;Under the asset and liability method of ASC 740, deferred tax assets and
liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying
amounts of existing assets and liabilities and their respective tax bases.&#160;Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be
recovered or settled.&#160;The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in
the period the enactment occurs.&#160;A valuation allowance is provided for certain deferred tax assets if it is more likely than
not that the Company will not realize tax assets through future operations.</p>

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

<ix:exclude><!-- Field: Page; Sequence: 9; Value: 1 -->
    <div id="xdx_236_zSSD7D68el31" style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_237_zZ7zx6C6EQbg" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div id="xdx_232_z0R6RpGGxAmh" style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" id="xdx_23C_zi8ZkBCA0T21" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23D_zdDXXo30Jke2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z4TWeUZUpUvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_864_z7GJ8677FPDa">Related Parties</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company follows ASC 850,&#160;<i>Related
Party Disclosures,</i>&#160;for the identification of related parties and disclosure of related party transactions. Parties are
considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are
controlled by, or are under common control with the Company. Related parties also include principal stockholders of the Company,
its management, members of the immediate families of principal stockholders of the Company and its management and other parties
with which the Company may deal where one party controls or can significantly influence the management or operating policies of
the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The
Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged.
Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related
party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_847_eus-gaap--RevenueRecognitionPolicyTextBlock_zcr2CAjMX7je" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_86F_zmXqo59hAoSg">Revenue Recognition</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">In May 2014, the FASB issued
Accounting Standards Update No. 2014-09, <i>Revenue from Contracts with Customers</i> <i>(Topic 606)</i> (&#8220;ASU 2014-09&#8221;).
ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers
and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance provided in ASC Topic
606 (&#8220;ASC 606&#8221;) requires entities to use a five-step model to recognize revenue by allocating the consideration from
contracts to performance obligations on a relative standalone selling price basis.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Revenue is recognized when
persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable.
Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted
to governmental authorities.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p id="xdx_849_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zidlL1vJtwdc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_86C_zTSifC7oeqEl">Share-Based Compensation</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">ASC 718, &#8220;<i>Compensation
&#8211; Stock Compensation</i>&#8221;, prescribes accounting and reporting standards for all share-based payment transactions in
which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options,
and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees,
including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair
values. That expense is recognized over the period during which an employee is required to provide services in exchange for the
award, known as the requisite service period (usually the vesting period).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company accounts for
stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, &#8220;<i>Equity
&#8211; Based Payments to Non-Employees.&#8221;</i>&#160;Measurement of share-based payment transactions with non-employees is based
on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued.
The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance
completion date.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company did not have
any stock-based compensation plans in effect at March 31, 2021. The Company&#8217;s stock-based compensation for the period from May
26, 2020 (inception) through March 31, 2021 was $<span id="xdx_90F_eus-gaap--ShareBasedCompensation_do_c20200526__20210331_zuW5pmdhGWa4" title="Stock based compensation"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0.00</ix:nonFraction></span>.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_846_eus-gaap--EarningsPerSharePolicyTextBlock_zuIxHBWEMOr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_866_z7CaMbufVbkg">Basic Earnings (Loss)
Per Share</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company computes basic
and diluted earnings (loss) per share in accordance with ASC Topic 260,&#160;<i>Earnings per Share</i>. Basic earnings (loss) per
share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.</p>

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

<ix:exclude><!-- Field: Page; Sequence: 10; Value: 1 -->
    <div id="xdx_23B_zB4eO3YzcfR8" style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_230_z3vK6n2dFOd4" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div id="xdx_23D_zKzPYIAQkYIc" style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" id="xdx_235_z6z8HAaltYL6" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_233_z9xufn81FH27" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company does not have
any potentially dilutive instruments as of March 31, 2021 and, thus, anti-dilution issues are not applicable.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zaibvkBWBNy5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline"><span id="xdx_86E_zGQCgt3awQ58">Recent Pronouncements</span></span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company has implemented
all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there
are any other new pronouncements that have been issued that might have a material impact on its financial position or results of
operations except as noted below:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">In August 2018, the FASB
issued ASU 2018-14, regarding ASC Topic 820, <i>Fair Value Measurement</i>. Effective for all entities for fiscal years, and interim
periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses,
the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative
description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented
in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their
effective date. The Company will evaluate the impact of this standard on its financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">In May 2019, the FASB issued
ASU 2019-05, regarding ASC 326, <i>Financial Instruments &#8211; Credit Losses</i>. For entities that have not yet adopted the
amendments in Update 2016-13, the effective date and transition methodology for the amendments in this Update are the same as in
Update 2016-13. In June 2016, the FASB issued ASU No. 2016-13, <i>Financial Instruments - Credit Losses (Topic 326)</i> (&#8220;ASU
2016-13&#8221;), which will change the impairment model for most financial assets and require additional disclosures. The amended
guidance requires financial assets that are measured at amortized cost be presented at the net amount expected to be collected.
The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets.
The amended guidance also requires us to consider historical experience, current conditions, and reasonable and supportable forecasts
that affect the collectability of the reported amount in estimating credit losses. The Company will evaluate the impact of this
standard on its financial statements.</p>

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

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_803_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z1D4N3KM573g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>NOTE 3 &#8211; <span id="xdx_82B_ztQLHVIN3m61">GOING CONCERN</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The accompanying financial
statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets
and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these financial
statements. The Company has sustained operating losses since its inception and has yet to establish any sources of revenue sufficient
to sustain its current operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">At March 31, 2021, the Company
had a working capital of $<span id="xdx_900_ecustom--WorkingCapital_iI_pp0p0_c20210331_ztBIasaYSXt1" title="Working capital"><ix:nonFraction name="CIK0001815547:WorkingCapital" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">235.00</ix:nonFraction></span>
and an accumulated deficit of $5,765.00.
<span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20210331_zrPHCRJZHBg9" style="display: none"><ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5795.00</ix:nonFraction></span> Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated
operations, this raises substantial doubt about the Company&#8217;s ability to continue as a going concern. The Company will need to
raise additional capital from either the issuance of debt or sale of its common stock. Management plans to fund operating expenses
with related party contributions to capital. However, there can be no assurance that management will be successful in executing its
plan.</p>

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

<ix:exclude><!-- Field: Page; Sequence: 11; Value: 1 -->
    <div id="xdx_238_zspMpJ0iNJBa" style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23A_zOY8DDYBmMNh" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div id="xdx_23D_zGKToHcTeB84" style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td id="xdx_235_zDMBluz2n8B6" style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_237_zFvy2smOoYPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_804_eus-gaap--IncomeTaxDisclosureTextBlock_zf8ob71mdfL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><b>NOTE 4
&#8211; <span id="xdx_82A_z5477eXH4Xri">INCOME TAXES</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Reconciliation of the income
tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company&#8217;s reported income tax expense / (benefit) for
the period ended March 31, 2021 is as follows:</p>

<ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z1Uqm9RxezEi" summary="xdx: Disclosure - INCOME TAXES (Details)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-top: 0; padding-right: 0"><span id="xdx_8B3_zCo3BQAKWcx1" style="display: none">Schedule of Effective Income Tax Rate Reconciliation</span></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">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">For the period from inception to March 31, 2021</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: left">Profit / (loss) from operations before income tax</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_pp0p0_c20200526__20210331_zTZsLpK2oOr7" title="Profit (loss) from operations before income tax" style="width: 18%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,795</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Income tax rate</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200526__20210331_zFMjLcY03ggb" title="Income tax rate" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income tax expense at the U.S Federal tax</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_pp0p0_di_c20200526__20210331_zMd6e4t6JIL4" title="Income tax expense at the U.S Federal tax" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,217</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Adjustments to derive effective tax rate:</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: rgb(204,238,255)">
    <td style="text-align: left">State and local net of federal benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pp0p0_d0_c20200526__20210331_zSb9TMhBhkQ6" title="State and local net of federal benefit" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-05-26to2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-deductible stock bases compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--NondeductibleStockBasesCompensation_pp0p0_d0_c20200526__20210331_zdUdylcrdEfe" title="Non-deductible stock bases compensation" style="text-align: right"><ix:nonFraction name="CIK0001815547:NondeductibleStockBasesCompensation" contextRef="From2020-05-26to2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</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: left">Other non-deductible expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_d0_c20200526__20210331_z7tdfP3lQ9n2" title="Other non-deductible expenses" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther" contextRef="From2020-05-26to2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non allowable carryover of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--NonAllowableCarryoverOfLosses_pp0p0_c20200526__20210331_zcVuQMapsrEh" title="Non allowable carryover of losses" style="text-align: right"><ix:nonFraction name="CIK0001815547:NonAllowableCarryoverOfLosses" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">243</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: left">Valuation allowance</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20200526__20210331_zyubNTdSzC84" title="Valuation allowance" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">974</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income tax (benefit) / expenses</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_d0_c20200526__20210331_zJmEPS3vbGhe" title="Income tax (benefit) / expenses" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-26to2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>


</ix:nonNumeric><p id="xdx_8AE_zgjb5P0hbr89" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The ultimate realization
of deferred tax assets depends primarily on the Company&#8217;s ability to generate sufficient timely future income of the appropriate
character in the appropriate taxing jurisdiction. At March 31, 2021 the Company has <span id="xdx_90E_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20210331_zqSBzFPOeJAk" title="Unrecognized tax benefits"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2021-03-31" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span> unrecognized tax benefits.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The following tables set
forth the components of deferred income taxes as of March 31, 2021:</p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z3JXC75X6ePk" summary="xdx: Disclosure - INCOME TAXES (Details 1)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-top: 0; padding-right: 0; padding-left: 30pt"><span id="xdx_8BA_z3w1UdrSEGrc" style="display: none">Schedule of Components of Deferred Income Tax</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_495_20210331_z9397zdZR4lh" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2021</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_40C_eus-gaap--DeferredTaxAssetsNetAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Deferred tax assets:</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_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTANzV3T_zGsIXTfzE4cd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; width: 70%; text-align: left">Net operating loss carryforwards</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,795</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzV3T_zPvdryrP5EUf" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left">Less: valuation allowance</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,795</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_d0_mtDTANzV3T_z2vNXGyBE9o" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left">Total deferred tax asset</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:DeferredTaxAssetsNet" contextRef="AsOf2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AC_zIUDpudJCahi" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="background-color: white">On
December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (&#8220;TCJA&#8221;), which instituted fundamental changes
to the taxation of corporations, including a reduction the U.S. corporate income tax rate to&#160;<span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200526__20210331_zcbZ85em6V95" title="Income tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-26to2021-03-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21</ix:nonFraction></span>%&#160;beginning in 2018.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;As of March 31, 2021,
the Company had federal, state, and local net operating loss carryforwards of approximately $<span id="xdx_907_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20210331_zJhDEXvidv2k" title="Operating loss carryforwards"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,795</ix:nonFraction></span> that are available to offset
future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards based
on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state
net operating loss carryforwards expire at various dates through 2038. The Company is currently not subject to examination in federal,
state, and local jurisdictions in which the Company conducts its operations and files tax returns. The Company has made its assessment
of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the
technical merits and determined that no unrecognized tax benefits associated with the tax positions exist.</p>

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

<ix:exclude><!-- Field: Page; Sequence: 12; Value: 1 -->
    <div id="xdx_23C_zxmiKzTJBPC" style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23F_zayLBJU7NIOc" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div id="xdx_237_zW81NmFKAbU8" style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td id="xdx_237_zduXrEDPTKPj" style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_238_zDiyRTkYYay7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z6i4DfK45lR" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><b>NOTE 6
&#8211; <span id="xdx_822_z34KGyLjobSg">COMMITMENTS AND CONTINGENCIES</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company estimates loss
contingencies in accordance with FASB ASC 450-20, <i>Loss Contingencies</i>, which states that a loss contingency shall be accrued
by a charge to income if both of the following conditions are met: (i) information available before the financial statements are
issued or are available to be issued indicates that it is probable that a liability had been incurred at the date of the financial
statements and (ii) the amount of loss can be reasonably estimated. The Company has not made any adjustments for loss contingencies
to the accompanying financial statements as of March 31, 2021.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_80B_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zz9d3wjJxRQ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>NOTE 7 &#8211; <span id="xdx_82B_zmwOelmKGnve">STOCKHOLDERS&#8217;
DEFICIT</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline">Common Stock</span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The authorized common stock
of the Company consists of <span id="xdx_905_eus-gaap--CommonStockSharesAuthorized_iI_c20210331_zb6q6ZqjE5l2" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span> shares of Common Stock with a par value of $<span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210331_zfaRLVopftcj" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.0001</ix:nonFraction></span>. There were <span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210331_zZDr0Q5Zy6x7" title="Common stock, shares, issued"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span> shares of Common
Stock issued as of March 31, 2021 to Franklin Ogele, CEO and Director. The Company does not have any potentially dilutive instruments
as of March 31, 2021 and, thus, anti-dilution issues are not applicable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><span style="text-decoration: underline">Pertinent Rights and
Privileges</span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Holders of shares of the
Company&#8217;s common stock are entitled to one vote for each share held to be used at all stockholders&#8217; meetings and for all purposes
including the election of directors. Common stock does not have cumulative voting rights, nor does it have preemptive or preferential
rights to acquire or subscribe for any unissued shares of any class of stock.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-03-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_80F_eus-gaap--SubsequentEventsTextBlock_zcvyd3jscnSk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>NOTE 8 &#8211; <span id="xdx_821_zKMBU7kAmdgf">SUBSEQUENT
EVENTS</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">In accordance with FASB ASC
855-10, the Company has analyzed its operations subsequent to March 31, 2021 to the date these consolidated financial statements
were issued and has determined that it does not have any material subsequent events to disclose in these consolidated financial
statements.</p>

</ix:nonNumeric><p id="xdx_816_zdFgp8tCp4tl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>OTHER INFORMATION</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">(a) Not applicable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">(b) Item 407(c)(3) of Regulation
S-K:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">During the quarter covered
by this Report, there have not been any material changes to the procedures by which security holders may recommend nominees to
the Board of Directors.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">(a) Exhibits</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><a href="e3455_ex31.htm">31. Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><a href="e3455_ex32.htm">32. Certification of the Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></p>

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

<!-- Field: Page; Sequence: 13; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 12pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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; text-indent: 0in"><b>SIGNATURES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b>EMERGING OPPORTUNITIES
CORP</b></p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="line-height: 115%; width: 7%"><span style="font: 10pt Times New Roman, Times, Serif"><i>By:</i></span></td>
    <td style="border-bottom: Black 1pt solid; line-height: 115%; width: 43%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/ Franklin Ogele</i></span></td>
    <td style="width: 50%">&#160;</td></tr>
<tr style="vertical-align: top">
    <td colspan="2" style="line-height: 115%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">President and Director</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif">Dated:</span></td>
    <td style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif">January 31, 2022</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%; font-size: 12pt">&#160;</td>
    <td style="line-height: 115%">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif"><i>By:</i></span></td>
    <td style="border-bottom: Black 1pt solid; line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/ Franklin Ogele</i></span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td colspan="2" style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif">Principal Accounting Officer</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif">Dated:</span></td>
    <td style="line-height: 115%"><span style="font: 10pt Times New Roman, Times, Serif">January 31, 2022</span></td>
    <td>&#160;</td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">14</p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 2pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

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



<p style="margin: 0"></p>

</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJx1kN1OwkAQRp+Ad5j0GpGtmpjeSUVCRGiQiLdDO8UN251md/l7JN/SZQFBgk2T7mbOmW+mUdSMevwiFRn47IwHMKGqVugIxlSSIZ2TJ9L+awL+O6a5tM6gduHa46A8tIRAfw3ASloqEmiL2/jxNo79IbkTkL1FjV09ZV3KgrSTqAB1AZnh2khyaLb7DhPcsOZqGwI+yFjJOgHRau/L3xC3RQxDXuGazcLCYJBGjWZ4GlHP8LLexSyt4wq6iiqfZffq6Q2j5IFJMpRFX6dYS4eqr7ubnKwdlRkaz4g49nHt+3/tZ6rZSmczhTkVU+m+OqgXu0AhxJl65KAOIKw9CbMDetl06heTen6YKYxx3utQhvy3ftlgyLqgYpk7OVP07jhfdNCSTbmqSVt0/peGCc+X887NSQK7s/yEXoP8r3cl7UkpXqP3UjRmyysyo3LA1svXcgCPuN/hwAOXoI5GSPgBd8zHsA== -->
[{"type": "10-Q", "sequence": "1", "filename": "e3455_10-q.htm", "description": "FORM 10-Q", "secsgml_size_bytes": 199297}]
{"company-data": {"conformed-name": "EMERGING OPPORTUNITIES CORP", "cik": "0001815547", "assigned-sic": "6770", "irs-number": "851192377", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "10-Q", "act": "34", "file-number": "000-56188", "film-number": "22578547"}, "business-address": {"street1": "ONE GATEWAY CENTER, 26TH FL", "city": "NEWARK", "state": "NJ", "zip": "07102", "phone": "9732774239"}, "mail-address": {"street1": "ONE GATEWAY CENTER, 26TH FL", "city": "NEWARK", "state": "NJ", "zip": "07102"}, "former-company": {"former-conformed-name": "HEALTHCARE OPPORTUNITIES CORP", "date-changed": "20200618"}}
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
10-Q
(Mark
One)
☒
QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
March 31, 2021
☐
TRANSITION REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ______________ to ______________
Commission
File Number:
000-56188
EMERGING OPPORTUNITIES CORP
(Exact
name of registrant as specified in its charter)
Delaware
85-1192377
(State or other
jurisdiction of
(I.R.S. Employer
incorporation
or organization)
Identification
No.)
One Gateway Center
,
26th Fl
,
Newark
,
New Jersey
07102.
(Address
of principal executive offices)
(973)
277-4239
(Registrant's
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class
Trading
Symbol(s)
Name
of each exchange on which registered
N/A
N/A
N/A
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days.
Yes
☒ No  ☐
Indicated
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files).
Yes
☒ No  ☐
Check
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," "smaller
reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
1
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 13(a) of the Exchange Act.
☐
Check
whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐
No
☒
As
of March 31, 2021, there were
20,000,000
shares of common stock, par value $0.0001, issued and outstanding
.
2
UNAUDITED CONDENSED FINANCIAL
STATEMENTS
Unaudited Condensed
    Financial Statements
3-7
Notes to Unaudited Condensed
    Financial Statements
7-14
3
BALANCE
    SHEET
As
    of March 31, 2021
ASSETS
Current
    Assets
Cash
    and Cash Equivalents
$
205.00
Total
    Assets
$
205.00
LIABILITIES
    AND STOCKHOLDER'S EQUITY
Current
    Liabilities
Accrued
    Liabilities
$
0
Due
    to Related Party
$
0
Total
    Liabilities
$
0
STOCKHOLDER'S
    EQUITY
Common
    Stock,
0.0001
par value,
20,000,000
authorized,
20,000,000
issued
    and outstanding
$
2000.00
Additional
    Paid In Capital
$
4000.00
Accumulated
    Deficit
$
-
5795.00
Total
    Stockholder's Equity
$
205.00
$
Total
    Liabilities and Stockholder's Equity
$
205.00
The accompanying
notes are an integral part of these financial statements
4
EMERGING
    OPPORTUNITIES CORP
STATEMENT
    OF OPERATIONS
FROM
    MAY 26, 2020 THRU MARCH 31, 2021
For
    the period ended March 31, 2021
Revenues
$
0
Cost
    of Revenue
$
0
Gross
    Profit
$
0
Professional
    Fee
$
5,000.00
Legal
    Fee
$
0.00
General
    and Administrative Expenses
$
795.00
Loss
    Before Income Taxes
-
5,795.00
Income
    Tax Expense
$
0.00
Net
    loss
$
-
5,795.00
Loss
    per share - Basic
-
0.0001
Weighted
    Average Shares -
Basic
    and Diluted
20,000,000
The accompanying notes are an integral part of these financial statements
5
EMERGING OPPORTUNITIES CORP
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
FOR THE PERIOD FROM INCEPTION (MAY 26, 2020) TO MARCH 31, 2021
COMMON
ADDITIONAL
TOTAL
STOCK
PAID
IN
ACCUMULATED
STOCKHOLDERS
SHARES
AMOUNT
CAPITAL
DEFICIT
EQUITY
Balance
as of 5/26/2020
0
0
0
0
0
Issuance of
Common Stock
20,000,000
$
2,000.00
$
4,000.00
$
6,000.00
Net
Loss
$
5,795.00
$
(
5,795.00
)
Balance
as of March 31, 2021
20,000,000
$
2,000.00
$
4,000.00
$
5,795.00
$
205.00
The accompanying
notes are part of these financial statements
6
EMERGING OPPORTUNITIES CORP
STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM INCEPTION
(MAY
    26, 2020) TO MARCH 31, 2021
Net
Loss
$
-
5,795.00
Adjustments
to reconcile net loss to net cash  used in operating activities:
Accounts
Payable
0
-
5,795.00
Net
cash used in operating activities
CASH
FLOWS FROM INVESTING ACTIVITIES
0
CASH
FLOWS FROM FINANCING ACTIVITIES
Common
Shares Issued for Cash
2,000
Related
Party Receivable
0
Paid
in Capital In Excess of Par
0
Net
Cash Provided by Financing Activities
4,000.00
Cash
and Cash Equivalents, beginning of period
6,000.00
Cash
and cash equivalents, end of period
205.00
SUPPLEMENTAL
DISCLOSURES:
Interest
Paid
0
Taxes
Paid
0
The accompanying
notes are an integral part of these financial statements
7
EMERGING
OPPORTUNITIES CORP
Notes to
the Audited Financial Statements
For the
period from May 26, 2020 (Inception) through March 31, 2021
Note
1 –
Organization and Description of Business
Emerging Opportunities Corp
(the "Company") was incorporated on May 26, 2020 under the laws of the State of Delaware to engage in lawful corporate
undertaking, including, but limited to, selected mergers and acquisitions. The Company was originally incorporated as Healthcare
Opportunities Corp but filed an Amended Certificate of Incorporation on July 28, 2020 changing its name to Emerging Opportunities
Corp. T he Company has been in the developmental stage since its inception and its operations to date have been limited to issuing
shares to its original shareholders. The Company will attempt to locate and negotiate with a business entity for the combination
of that target company with the Company. The combination will normally take the form of a merger, stock-for-stock exchange or stocks
for assets exchange.
The Company has elected December
31
st
as its year end.
NOTE 2 –
SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
These accompanying financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S.
GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for annual financial
statements.
Use of Estimates
The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts
of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. The Company bases its estimates on historical experience, known or expected
trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date
of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts
of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Fair Value of Financial
Instruments
The Company's balance sheet
includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value
because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820,
Fair Value
Measurements and Disclosures
defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (i) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (ii) an entity's
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices
in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level
8
3). The three levels of the
fair value hierarchy are described below:
Level 1 inputs are quoted
(unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
date.
Level 2 inputs are inputs
other than quoted prices included in Level 1 that are observable for asset or liability, either directly or indirectly.
Level 3 inputs are observable
input for asset or liability. The carrying amount of financial assets such as cash approximate their fair values because of short
maturity of these assets.
Fair value estimates discussed
herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021. The respective
carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of
these instruments. These financial instruments include cash and cash equivalents, accounts payable and accrued liabilities, and
promissory notes payable.
Cash and Cash Equivalents
The Company considers all
highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company
maintains its cash balances with a high-credit-quality financial institution.
The following table depicts
the composition of the Company's cash and cash equivalents as of March 31, 2021:
March 31, 2021
Deposits placed with banks
$
205.00
Total cash and cash equivalents
$
205.00
Concentration
of Risk
Financial instruments that
potentially subject the Company to concentration of credit risk consist primarily of cash. The Company did
no
t have cash balances
in excess of the Federal Deposit Insurance Corporation limit as of March 31, 2021.
Income Taxes
The Company accounts for
income taxes under ASC 740,
Income Taxes
. Under the asset and liability method of ASC 740, deferred tax assets and
liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying
amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be
recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in
the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than
not that the Company will not realize tax assets through future operations.
9
Related Parties
The Company follows ASC 850,
Related
Party Disclosures,
for the identification of related parties and disclosure of related party transactions. Parties are
considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are
controlled by, or are under common control with the Company. Related parties also include principal stockholders of the Company,
its management, members of the immediate families of principal stockholders of the Company and its management and other parties
with which the Company may deal where one party controls or can significantly influence the management or operating policies of
the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The
Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged.
Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related
party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction.
Revenue Recognition
In May 2014, the FASB issued
Accounting Standards Update No. 2014-09,
Revenue from Contracts with Customers
(Topic 606)
("ASU 2014-09").
ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers
and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance provided in ASC Topic
606 ("ASC 606") requires entities to use a five-step model to recognize revenue by allocating the consideration from
contracts to performance obligations on a relative standalone selling price basis.
Revenue is recognized when
persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable.
Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted
to governmental authorities.
Share-Based Compensation
ASC 718, "
Compensation
– Stock Compensation
", prescribes accounting and reporting standards for all share-based payment transactions in
which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options,
and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees,
including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair
values. That expense is recognized over the period during which an employee is required to provide services in exchange for the
award, known as the requisite service period (usually the vesting period).
The Company accounts for
stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "
Equity
– Based Payments to Non-Employees."
Measurement of share-based payment transactions with non-employees is based
on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued.
The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance
completion date.
The Company did not have
any stock-based compensation plans in effect at March 31, 2021. The Company's stock-based compensation for the period from May
26, 2020 (inception) through March 31, 2021 was $
0.00
.
Basic Earnings (Loss)
Per Share
The Company computes basic
and diluted earnings (loss) per share in accordance with ASC Topic 260,
Earnings per Share
. Basic earnings (loss) per
share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.
10
The Company does not have
any potentially dilutive instruments as of March 31, 2021 and, thus, anti-dilution issues are not applicable.
Recent Pronouncements
The Company has implemented
all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there
are any other new pronouncements that have been issued that might have a material impact on its financial position or results of
operations except as noted below:
In August 2018, the FASB
issued ASU 2018-14, regarding ASC Topic 820,
Fair Value Measurement
. Effective for all entities for fiscal years, and interim
periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses,
the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative
description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented
in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their
effective date. The Company will evaluate the impact of this standard on its financial statements.
In May 2019, the FASB issued
ASU 2019-05, regarding ASC 326,
Financial Instruments – Credit Losses
. For entities that have not yet adopted the
amendments in Update 2016-13, the effective date and transition methodology for the amendments in this Update are the same as in
Update 2016-13. In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments - Credit Losses (Topic 326)
("ASU
2016-13"), which will change the impairment model for most financial assets and require additional disclosures. The amended
guidance requires financial assets that are measured at amortized cost be presented at the net amount expected to be collected.
The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets.
The amended guidance also requires us to consider historical experience, current conditions, and reasonable and supportable forecasts
that affect the collectability of the reported amount in estimating credit losses. The Company will evaluate the impact of this
standard on its financial statements.
NOTE 3 –
GOING CONCERN
The accompanying financial
statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets
and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these financial
statements. The Company has sustained operating losses since its inception and has yet to establish any sources of revenue sufficient
to sustain its current operations.
At March 31, 2021, the Company
had a working capital of $
235.00
and an accumulated deficit of $5,765.00.
Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated
operations, this raises substantial doubt about the Company's ability to continue as a going concern. The Company will need to
raise additional capital from either the issuance of debt or sale of its common stock. Management plans to fund operating expenses
with related party contributions to capital. However, there can be no assurance that management will be successful in executing its
plan.
11
NOTE 4
–
INCOME TAXES
Reconciliation of the income
tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company's reported income tax expense / (benefit) for
the period ended March 31, 2021 is as follows:
For the period from inception to March 31, 2021
Profit / (loss) from operations before income tax
$
(
5,795
)
Income tax rate
21
%
Income tax expense at the U.S Federal tax
$
(
1,217
)
Adjustments to derive effective tax rate:
State and local net of federal benefit
—
Non-deductible stock bases compensation
—
Other non-deductible expenses
—
Non allowable carryover of losses
243
Valuation allowance
$
974
Income tax (benefit) / expenses
$
—
The ultimate realization
of deferred tax assets depends primarily on the Company's ability to generate sufficient timely future income of the appropriate
character in the appropriate taxing jurisdiction. At March 31, 2021 the Company has
no
unrecognized tax benefits.
The following tables set
forth the components of deferred income taxes as of March 31, 2021:
March 31, 2021
Deferred tax assets:
Net operating loss carryforwards
5,795
Less: valuation allowance
(
5,795
)
Total deferred tax asset
$
—
On
December 22, 2017, the United States enacted the Tax Cuts and Jobs Act ("TCJA"), which instituted fundamental changes
to the taxation of corporations, including a reduction the U.S. corporate income tax rate to
21
% beginning in 2018.
As of March 31, 2021,
the Company had federal, state, and local net operating loss carryforwards of approximately $
5,795
that are available to offset
future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards based
on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state
net operating loss carryforwards expire at various dates through 2038. The Company is currently not subject to examination in federal,
state, and local jurisdictions in which the Company conducts its operations and files tax returns. The Company has made its assessment
of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the
technical merits and determined that no unrecognized tax benefits associated with the tax positions exist.
12
NOTE 6
–
COMMITMENTS AND CONTINGENCIES
The Company estimates loss
contingencies in accordance with FASB ASC 450-20,
Loss Contingencies
, which states that a loss contingency shall be accrued
by a charge to income if both of the following conditions are met: (i) information available before the financial statements are
issued or are available to be issued indicates that it is probable that a liability had been incurred at the date of the financial
statements and (ii) the amount of loss can be reasonably estimated. The Company has not made any adjustments for loss contingencies
to the accompanying financial statements as of March 31, 2021.
NOTE 7 –
STOCKHOLDERS'
DEFICIT
Common Stock
The authorized common stock
of the Company consists of
20,000,000
shares of Common Stock with a par value of $
0.0001
. There were
20,000,000
shares of Common
Stock issued as of March 31, 2021 to Franklin Ogele, CEO and Director. The Company does not have any potentially dilutive instruments
as of March 31, 2021 and, thus, anti-dilution issues are not applicable.
Pertinent Rights and
Privileges
Holders of shares of the
Company's common stock are entitled to one vote for each share held to be used at all stockholders' meetings and for all purposes
including the election of directors. Common stock does not have cumulative voting rights, nor does it have preemptive or preferential
rights to acquire or subscribe for any unissued shares of any class of stock.
NOTE 8 –
SUBSEQUENT
EVENTS
In accordance with FASB ASC
855-10, the Company has analyzed its operations subsequent to March 31, 2021 to the date these consolidated financial statements
were issued and has determined that it does not have any material subsequent events to disclose in these consolidated financial
statements.
OTHER INFORMATION
(a) Not applicable.
(b) Item 407(c)(3) of Regulation
S-K:
During the quarter covered
by this Report, there have not been any material changes to the procedures by which security holders may recommend nominees to
the Board of Directors.
EXHIBITS
(a) Exhibits
31. Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32. Certification of the Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
13
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
EMERGING OPPORTUNITIES
CORP
By:
/s/ Franklin Ogele
President and Director
Dated:
January 31, 2022
By:
/s/ Franklin Ogele
Principal Accounting Officer
Dated:
January 31, 2022
14