ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Previous Independent Accountants

On February 3, 2012, the Audit Committee of the Board of Directors of the Company approved changing the Company's independent registered public accounting firm from UHY LLP, Farmington Hills, MI ("UHY") to Silberstein Ungar, PLLC, Bingham Farms, MI ("Silberstein Ungar"). The dismissal of UHY was effective immediately.

UHY's reports on the Company's financial statements for the fiscal years ended September 30, 2010 and 2011, contained an opinion that our recurring losses, negative cash flow from operations and net working capital deficiency raise substantial doubt about our ability to continue as a going concern. Other than the going concern opinion, UHY's reports for the fiscal years ended September 30, 2010 and 2011 contained no other adverse opinion or disclaimer of opinion, qualification or modification as to uncertainty, audit scope or accounting principle.

During the Company's fiscal years ended September 30, 2010 and 2011, and through February 3, 2012, there were no disagreements between the Company and UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of UHY, would have caused UHY to make reference thereto in its report on the financial statements for such years.

During the Company's fiscal years ended September 30, 2010 and 2011 and through February 3, 2012, there were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided a copy of the disclosures above to UHY and requested UHY to furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not UHY agrees with the foregoing statements and, if not, the respects in which it disagrees. UHY's letter is attached as an exhibit.

(b) New Independent Accountants

On February 3, 2012, the Company engaged Silberstein Ungar as its independent registered public accounting firm for the Company's fiscal year ending September 30, 2012.

During the years ended September 30, 2010 and 2011 and the subsequent interim period through February 3, 2012, the Company did not consult with Silberstein Ungar regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements or (ii) any matter that was either the subject of a disagreement or event identified in response to
(a)(1)(iv) of Item 304 of Regulation S-K, or a reportable event as that term is used in Item 304(a)(1)(v) of Item 304 of Regulation S-K.