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<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font-size: 10pt">d)</font></td><td style="text-align: justify"><font style="font-size: 10pt">The Company converted $110,000 of unpaid legal fees into a Promissory
Note to an unrelated party.</font></td></tr></tbody></table>
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<td></td><td><font>d)</font></td><td><font>The Company converted $110,000 of unpaid legal fees into a Promissory
Note to an unrelated party.</font></td></tr></tbody></table>