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<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="background-color: white"><u>NOTE 1 – SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES</u></font></p>
<p style="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Organization
and Nature of Business</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 25, 2008, Advanced Credit
Technologies, Inc.  (the "Company") was incorporated in the State of Nevada. </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Advanced Credit
Technologies, Inc. provides a state of the art credit management platform that is a web based delivery system.  Industries
that benefit from the Company's technology include realtors, auto dealers and loan originators.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Basis
of Presentation </u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited condensed
consolidated financial statements have been prepared in accordance with United States of America generally accepted accounting
principles (“GAAP”) and the rules of the Securities and Exchange Commission, and should be read in conjunction with
the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed
with the SEC on Form 10-K for fiscal year 2015.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary
for a fair presentation of financial position and the results of operations for the interim period presented have been reflected
herein. Operating results for the <font style="font: 10pt/115% Times New Roman, Times, Serif">three
month period ending March 31, 2017 are not necessarily indicative of the results that may be expected for the full year.</font></p>
<p style="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p>
<p style="color: red; font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Reclassification</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">Certain reclassifications have been
made to conform previously reported data to the current presentation. These reclassifications have no effect on our net income
(loss) or financial position as previously reported.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 11pt 0 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">In
preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and
liabilities in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates.
The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes
to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of
assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results
experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences
between the estimates and the actual results, future results of operations will be affected.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Net Loss per Common Share:</p>
<p style="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Cash
and Cash Equivalents</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Cash
equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company
maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced
any losses related to this concentration of risk. As of March 31, 2017 and December 31, 2016, the Company had $0 in deposits in
excess of federally-insured limits.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Research
and Development, Software Development Costs, and Internal Use Software Development Costs</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Software development
costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility
of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this
may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established
include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing
the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology;
and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on
a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost
of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific
products for which the costs relate.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="background-color: white">Internal
use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain
external and internal computer software costs incurred during the application development stage. The application development stage
is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance
are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result
in additional functionality.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In accounting
for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain
planning and training costs incurred in the development of website software be expensed as incurred, while application development
stage costs are to be capitalized. During the three months ending March 31, 2017 and 2016, we expensed $0 and $0 expenditure on
research and development, respectively. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">During the three months ending March
31, 2017 and 2016, we have capitalized external and internal use software and website development costs totaling $0 and $0,
respectively. The estimated useful life of costs capitalized is evaluated for each specific project and ranges from one to three
years.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Advertising Expenses</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">Advertising costs are expensed as
incurred. Advertising expenses included in the Statement of Operations for the three months ending March 31, 2017 and 2016
is $0 and $0, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Fixed Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed
assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value
is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful
lives ranging from 3 to 5 years.</p>
<p style="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Intangible and Long-Lived Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
follows FASB ASC 360-10, <i>"Property, Plant, and Equipment," </i>which established a "primary asset"
approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting
for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived
asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition
of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.
For the three months ending March 31, 2017 and 2016, the Company had not experienced impairment losses on its long-lived assets.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Revenue Recognition</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned
when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability
is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that
can have a significant impact on the timing and amount of revenue the Company reports.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Fair Value Measurements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">For certain
financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and
notes payable, the carrying amounts approximate fair value due to their relatively short maturities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has adopted FASB ASC 820-10, <i>"Fair Value Measurements and Disclosures."</i> FASB ASC 820-10 defines fair
value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements
for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities
each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The three levels
of valuation hierarchy are defined as follows:</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 1 inputs to the valuation
methodology are quoted prices for identical assets or liabilities in active markets.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 2 inputs to the valuation
methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the
asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 3 inputs to the valuation
methodology are unobservable and significant to the fair value measurement.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair
value in accordance with FASB ASC 815.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In February
2007, the FASB issued FAS No. 159, <i>"The Fair Value Option for Financial Assets and Financial Liabilities," </i>now
known as ASC Topic 825-10 <i>"Financial Instruments."</i> ASC Topic 825-10 permits entities to choose to measure
many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option
has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the
fair value of eligible financial assets and liabilities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Segment Reporting</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">FASB ASC 280, <i>"Segment
Reporting"</i> requires use of the "management approach" model for segment reporting. The management approach
model is based on the way a company's management organizes segments within the company for making operating decisions and assessing
performance. The Company determined it has one operating segment as of March 31, 2017 and December 31, 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Income Taxes</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Deferred income
taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and
operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary
differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets
are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of
the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in
tax laws and rates of the date of enactment.  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">When tax returns
are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while
others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately
sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available
evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution
of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions
that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent
likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in
the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income
taxes in the statements of operations.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Earnings (Loss) Per Share</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Earnings per
share is calculated in accordance with the FASB ASC 260-10, "Earnings Per Share." Basic earnings (loss) per share is
based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption
that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury
stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time
of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">At March 31, 2017 and December 31,
2016, no potentially dilutive shares were outstanding.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The computation
of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial
statements.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Stock Based Compensation</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which establishes the use
of the fair value based method of accounting for stock-based compensation arrangements under which compensation cost is determined
using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which
the related services are rendered.  For stock based compensation the Company recognizes an expense in accordance with
FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock
option awards are valued using the Black-Scholes option-pricing model. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined
at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn
the equity instruments is complete.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Recent Accounting Pronouncements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In
January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which
revises the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation
of certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements
associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in
equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures
and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for
under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities
will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance
as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting
for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do
not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception
and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also
establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial
liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately
present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting
the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value
attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current
guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning
retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied
prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial
condition.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-08,
“Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus
Net)”. The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance
on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative
examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.</p>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 14.75pt 0 0.5pt; text-align: justify; text-indent: -0.5pt"> </p>
<p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">In August
2016, the FASB issued ASU No. 2016-15,</font> <font style="font-size: 10pt">Classification of Certain Cash Receipts and Cash
Payments,</font> <font style="font-size: 10pt">which is intended to reduce diversity in practice in how certain cash receipts
and payments are presented and classified in the statement of cash flows. The standard provides guidance in a number of situations
including, among others, settlement of zero-coupon bonds, contingent consideration payments made after a business combination,
proceeds from the settlement of insurance claims, and distributions received from equity method investees. The ASU also provides
guidance for classifying cash receipts and payments that have aspects of more than one class of cash flows. For the Company, this
ASU is effective January 1, 2018, with early adoption permitted. The standard requires application using a retrospective transition
method. The Company is currently assessing this ASU’s impact on its results of operations and financial condition.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2016, the FASB issued ASU
No. 2016-18, Restricted Cash, which clarifies guidance on the classification and presentation of restricted cash in the statement
of cash flows. Under the ASU, changes in restricted cash and restricted cash equivalents would be included along with those of
cash and cash equivalents in the statement of cash flows. As a result, entities would no longer present transfers between cash/equivalents
and restricted cash/equivalents in the statement of cash flows. In addition, a reconciliation between the balance sheet and the
statement of cash flows would be disclosed when the balance sheet includes more than one line item for cash/equivalents and restricted
cash/equivalents. For the Company, this ASU is effective January 1, 2018, with early adoption permitted. Entities are required
to apply the standard’s provisions on a retrospective basis. The Company does not expect this ASU to have a material impact
on the Company’s consolidated results of operations and financial condition.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Organization
and Nature of Business</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 25, 2008, Advanced Credit
Technologies, Inc.  (the "Company") was incorporated in the State of Nevada. </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Advanced Credit
Technologies, Inc. provides a state of the art credit management platform that is a web based delivery system.  Industries
that benefit from the Company's technology include realtors, auto dealers and loan originators.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>NOTE 3 – STOCKHOLDERS'
DEFICIT</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Common Stock</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has 100,000,000 shares of $.001 par value Common stock authorized as of March 31, 2017 and December 31, 2016. There were 46,205,181
and 44,455,181 shares outstanding as of March 31, 2017 and December 31, 2016, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify"><u>NOTE 4 – COMMITMENTS </u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">The Company rents office space for
its main office at 871 Venetia Bay Blvd Suite #220-230 Venice, FL 34285 Monthly rent for this space is $50.00. All conditions
have been met and paid by the company. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In 2015, the Company signed "Investor
and Royalty and Agreement" with four parties. With the capital contributed by the four parties, the Company agrees to</p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">1.</td><td style="text-align: justify">Pay the investor monthly residuals of 2.5% to 5% per month on the gross revenue after expenses
generated by the Company's "primary platform" in conjunction with the Company's "TurnScor Card"</td></tr></table>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">2.</td><td style="text-align: justify">Pay the investor a residual in perpetuity on 2% to 5% of all "sub platform" revenue generated.</td></tr></table>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<p style="margin-top: 0; margin-bottom: 0"></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">3.</td><td style="text-align: justify">Issue the investor 2,000,000 common stock purchase warrants (500,000 one year warrants with $0.05
exercise price; 500,000 two year warrants with $0.05 exercise; 500,000 three year warrants with $0.1 exercise price; 250,000 four
year warrants with $0.15 exercise price; 250,000 six year warrants with $0.2 exercise price). 500,000 purchase warrants expired
as of March 31, 2017.</td></tr></table>
<p style="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In 2015, the Company signed "Royalty
Agreement" and “Advisory Agreement” with one individuals. With the consulting service provided by the individual,
the Company agrees to </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt/11.4pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">1.</td><td style="text-align: justify">Pay the service providers monthly residuals of 5.75% per month on the gross revenue after expenses
generated by the Company's "primary platform" in conjunction with the Company's "TurnScor Card"</td></tr></table>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt/11.4pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">2.</td><td style="text-align: justify">Pay the service provider a residual in perpetuity on 2.5% to 5% to 10% of all net "sub platform"
revenue generated.</td></tr></table>
<p style="color: red; font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -27pt"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -27pt">3.        Issue
the service provider 2,000,000 three year warrants with $0.05 exercise.</p>
<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: bottom">
<td style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">March
31, 2017</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%; text-align: center"><p style="margin-top: 0; margin-bottom: 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">December</font></p>
<p style="margin-top: 0; margin-bottom: 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">31,
2016</font></p></td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Liabilities</font></td>
<td colspan="3" style="line-height: 107%"> </td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%"> </td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 78%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Due to  related parties</font></td>
<td style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">162,900</font></td>
<td nowrap="nowrap" style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">160,900</font></td>
<td nowrap="nowrap" style="width: 1%; line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Notes payable to related parties</font></td>
<td style="line-height: 107%"> </td>
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">30,500</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td style="line-height: 107%"> </td>
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">30,500</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
</table>
160900
160900
315747
324365
1732925
1796176
-2061352
-2155882
0.05
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 11pt 0 0; text-align: justify"><font style="background-color: white"><u>NOTE
2 – GOING CONCERN</u></font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify; background-color: white">The Company
has incurred losses since Inception resulting in an accumulated deficit of $2,155,882 as of March 31, 2017 that includes loss of
$94,530 for the three months ended March 31, 2017 and further losses are anticipated in the development of its business. Accordingly,
there is substantial doubt about the Company's ability to continue as a going concern.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify; background-color: white">The accompanying
financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America,
which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating
to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could
result from the outcome of this uncertainty.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The ability
to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining
the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come
due.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Management
anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses.
The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light
of management's efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become
financially viable and continue as a going concern. </p>
500000
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"><u>NOTE 5 – RELATED PARTY TRANSACTIONS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"><u>Related Party Loans Payable</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0">The following is a summary of related party loans payable: </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"></p>
<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: bottom">
<td style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">March
31, 2017</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%; text-align: center"><p style="margin-top: 0; margin-bottom: 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">December</font></p>
<p style="margin-top: 0; margin-bottom: 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">31,
2016</font></p></td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Liabilities</font></td>
<td colspan="3" style="line-height: 107%"> </td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td colspan="3" style="line-height: 107%"> </td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 78%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Due to  related parties</font></td>
<td style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">162,900</font></td>
<td nowrap="nowrap" style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"> </td>
<td style="width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">160,900</font></td>
<td nowrap="nowrap" style="width: 1%; line-height: 107%"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Notes payable to related parties</font></td>
<td style="line-height: 107%"> </td>
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">30,500</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td>
<td style="line-height: 107%"> </td>
<td style="line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">30,500</font></td>
<td nowrap="nowrap" style="line-height: 107%"> </td></tr>
</table>
<p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"> </p>
<p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><font style="font: 10pt Times New Roman, Times, Serif"><u>Note
Payable to Related Parties</u></font></p>
<p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><font style="font: 10pt Times New Roman, Times, Serif"><u></u></font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 29, 2014, the Company,
the Company entered into a promissory note with a shareholder in the amount of $35,000. The promissory notes is with flat interest
of $9,500 payable on maturity date and $167 a day after maturity date. The maturity date is 120 days after issuance of the note.
The note is currently default on March 31, 2017. The unpaid principal of the note is $30,500 on March 31, 2017 and December 31,
2016. Interest expense of the note is $15,030 and $15,197 for the three months ended March 31, 2017 and 2016, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">The
Company also issued stock option to the note holder to purchase 250,000 shares of the Company's common stock at $0.25 per share
one year from the issuance date of the promissory note. The fair value of the option grant estimated on the date of grant is $0
based on the Black-Scholes option-pricing model. This option has expired.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"><u>Due to Related Parties</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Officer and shareholder of the Company
advanced to the Company for operating use.  The total amount owed as of March 31, 2017 and December 31, 2016 are $162,900
and $160,900, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>NOTE 6 – CONVERTIBLE NOTES-STOCKHOLDERS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On September
14, 2015, the Company issued a $10,000 convertible notes due on March 12, 2016 to its stockholder. The note bears no interest and
is convertible to 125,000 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature
associated with the note. The value of beneficial conversion feature is $1,250 and book as additional paid in capital. The interest
resulting from amortization of discount on notes is $0 and $521 for the three months ended March 31, 2017 and 2016, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On September
18, 2015, the Company issued a $8,990 convertible notes due on March 16, 2016 to its stockholder. The note bears no interest and
is convertible to 112,375 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature
associated with the note. The value of beneficial conversion feature is $2,248 and book as additional paid in capital. The interest
resulting from amortization of discount on notes is $0 and $937 for the three months ended March 31, 2017 and 2016, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">On October 14, 2015, the Company
issued a $8,000 convertible notes due on April 11, 2016 to its stockholder. The note bears no interest and is convertible to 80,000
shares at the rate of $0.1 per share per the terms of the note.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">All the above convertible notes
were converted to 337,375 shares on November 15, 2016. </p>
ADVANCED CREDIT TECHNOLOGIES INC
0001437517
10-Q
2017-03-31
false
--12-31
No
No
Yes
Smaller Reporting Company
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2017
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10864
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69279
2498
1523
150
965
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<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Basis
of Presentation </u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited condensed
consolidated financial statements have been prepared in accordance with United States of America generally accepted accounting
principles (“GAAP”) and the rules of the Securities and Exchange Commission, and should be read in conjunction with
the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed
with the SEC on Form 10-K for fiscal year 2015.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary
for a fair presentation of financial position and the results of operations for the interim period presented have been reflected
herein. Operating results for the <font style="font: 10pt/115% Times New Roman, Times, Serif">three
month period ending March 31, 2017 are not necessarily indicative of the results that may be expected for the full year.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Reclassification</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">Certain reclassifications have been
made to conform previously reported data to the current presentation. These reclassifications have no effect on our net income
(loss) or financial position as previously reported.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 11pt 0 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">In
preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and
liabilities in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates.
The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes
to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of
assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results
experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences
between the estimates and the actual results, future results of operations will be affected.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Cash
and Cash Equivalents</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Cash
equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company
maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced
any losses related to this concentration of risk. As of March 31, 2017 and December 31, 2016, the Company had $0 in deposits in
excess of federally-insured limits.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Research
and Development, Software Development Costs, and Internal Use Software Development Costs</u></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Software development
costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility
of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this
may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established
include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing
the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology;
and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on
a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost
of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific
products for which the costs relate.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="background-color: white">Internal
use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain
external and internal computer software costs incurred during the application development stage. The application development stage
is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance
are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result
in additional functionality.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In accounting
for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain
planning and training costs incurred in the development of website software be expensed as incurred, while application development
stage costs are to be capitalized. During the three months ending March 31, 2017 and 2016, we expensed $0 and $0 expenditure on
research and development, respectively. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">During the three months ending March
31, 2017 and 2016, we have capitalized external and internal use software and website development costs totaling $0 and $0,
respectively. The estimated useful life of costs capitalized is evaluated for each specific project and ranges from one to three
years.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Advertising Expenses</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">Advertising costs are expensed as
incurred. Advertising expenses included in the Statement of Operations for the three months ending March 31, 2017 and 2016
is $0 and $0, respectively.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Fixed Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed
assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value
is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful
lives ranging from 3 to 5 years.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Intangible and Long-Lived Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
follows FASB ASC 360-10, <i>"Property, Plant, and Equipment," </i>which established a "primary asset"
approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting
for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived
asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition
of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.
For the three months ending March 31, 2017 and 2016, the Company had not experienced impairment losses on its long-lived assets.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Revenue Recognition</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned
when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability
is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that
can have a significant impact on the timing and amount of revenue the Company reports.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Fair Value Measurements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">For certain
financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and
notes payable, the carrying amounts approximate fair value due to their relatively short maturities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has adopted FASB ASC 820-10, <i>"Fair Value Measurements and Disclosures."</i> FASB ASC 820-10 defines fair
value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements
for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities
each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The three levels
of valuation hierarchy are defined as follows:</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 1 inputs to the valuation
methodology are quoted prices for identical assets or liabilities in active markets.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 2 inputs to the valuation
methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the
asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 11pt/11.4pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font: 10pt Times New Roman, Times, Serif; color: windowtext">Level 3 inputs to the valuation
methodology are unobservable and significant to the fair value measurement.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair
value in accordance with FASB ASC 815.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In February
2007, the FASB issued FAS No. 159, <i>"The Fair Value Option for Financial Assets and Financial Liabilities," </i>now
known as ASC Topic 825-10 <i>"Financial Instruments."</i> ASC Topic 825-10 permits entities to choose to measure
many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option
has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the
fair value of eligible financial assets and liabilities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Segment Reporting</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">FASB ASC 280, <i>"Segment
Reporting"</i> requires use of the "management approach" model for segment reporting. The management approach
model is based on the way a company's management organizes segments within the company for making operating decisions and assessing
performance. The Company determined it has one operating segment as of March 31, 2017 and December 31, 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Income Taxes</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Deferred income
taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and
operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary
differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets
are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of
the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in
tax laws and rates of the date of enactment.  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">When tax returns
are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while
others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately
sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available
evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution
of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions
that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent
likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in
the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income
taxes in the statements of operations.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Earnings (Loss) Per Share</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Earnings per
share is calculated in accordance with the FASB ASC 260-10, "Earnings Per Share." Basic earnings (loss) per share is
based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption
that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury
stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time
of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">At March 31, 2017 and December 31,
2016, no potentially dilutive shares were outstanding.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The computation
of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial
statements.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Stock Based Compensation</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which establishes the use
of the fair value based method of accounting for stock-based compensation arrangements under which compensation cost is determined
using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which
the related services are rendered.  For stock based compensation the Company recognizes an expense in accordance with
FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock
option awards are valued using the Black-Scholes option-pricing model. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined
at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn
the equity instruments is complete.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>Recent Accounting Pronouncements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In
January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which
revises the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation
of certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements
associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in
equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures
and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for
under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities
will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance
as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting
for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do
not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception
and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also
establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial
liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately
present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting
the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value
attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current
guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning
retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied
prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial
condition.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-08,
“Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus
Net)”. The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance
on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative
examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.</p>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 14.75pt 0 0.5pt; text-align: justify; text-indent: -0.5pt"> </p>
<p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">In August
2016, the FASB issued ASU No. 2016-15,</font> <font style="font-size: 10pt">Classification of Certain Cash Receipts and Cash
Payments,</font> <font style="font-size: 10pt">which is intended to reduce diversity in practice in how certain cash receipts
and payments are presented and classified in the statement of cash flows. The standard provides guidance in a number of situations
including, among others, settlement of zero-coupon bonds, contingent consideration payments made after a business combination,
proceeds from the settlement of insurance claims, and distributions received from equity method investees. The ASU also provides
guidance for classifying cash receipts and payments that have aspects of more than one class of cash flows. For the Company, this
ASU is effective January 1, 2018, with early adoption permitted. The standard requires application using a retrospective transition
method. The Company is currently assessing this ASU’s impact on its results of operations and financial condition.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2016, the FASB issued ASU
No. 2016-18, Restricted Cash, which clarifies guidance on the classification and presentation of restricted cash in the statement
of cash flows. Under the ASU, changes in restricted cash and restricted cash equivalents would be included along with those of
cash and cash equivalents in the statement of cash flows. As a result, entities would no longer present transfers between cash/equivalents
and restricted cash/equivalents in the statement of cash flows. In addition, a reconciliation between the balance sheet and the
statement of cash flows would be disclosed when the balance sheet includes more than one line item for cash/equivalents and restricted
cash/equivalents. For the Company, this ASU is effective January 1, 2018, with early adoption permitted. Entities are required
to apply the standard’s provisions on a retrospective basis. The Company does not expect this ASU to have a material impact
on the Company’s consolidated results of operations and financial condition.</p>
0
0
0
0
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"><u>NOTE 7 – SUBSEQUENT EVENTS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Company has evaluated subsequent
events through the date financial statements were issued. No events have occurred subsequent to March 31, 2017 that require disclosure
or recognition in these financial statements.</p>