Each one in plain English, with the numbers worked through for a shareholder.
22 July 2026auditor change● Neutral
Filed July 22, 2026 for an event dated April 8, 2024: the company says Gries and Associates sold its business to GreenGrowth CPAs, and on March 11, 2024 it dismissed Gries and engaged GreenGrowth as its new accountant, with board approval. Gries's reports for fiscal years ended April 30, 2022 and 2021 had no adverse opinion but carried a going-concern warning, and management discussed continued material weaknesses in internal controls with Gries. The filing gives March 11, 2024 as the change date, which differs from the April 8, 2024 report date, and was filed over two years late. The Gries letter to the SEC was not attached. The cover page shows Wyoming incorporation and a different file number from earlier filings, which the filing does not explain.
Company withdrew the Form 15 it filed November 16, 2021 to stop SEC reporting, stating it has decided to remain an SEC reporting company. About 50 holders of record are listed. This reverses the November 2021 plan to deregister.
16 Nov 2021asset acquisition disposition▼ BadMajor
Company unilaterally rescinded the Torrance Petroleum acquisition, saying Torrance failed to deliver the conditions needed to complete it. The 520-acre Torrance oilfield mineral rights go back to the seller and Sivakumar Coramutla agreed to return the 60,425,000 shares to Zoltan Nagy; Coramutla was removed from the board. The company says it is filing Form 15 to become an alternate reporter on OTC Markets. This reverses the March 2021 acquisition.
Company says the Torrance Petroleum deal has not been fully consummated: ownership of the mineral rights on the 520-acre parcel is unresolved and the final asset transfer was not complete as of November 9, 2021. It still expects to complete it in the near future. This qualifies the March 2021 report of a completed acquisition.
16 Mar 2021asset acquisition disposition▲ GoodMajor
Company reports it acquired 100% of Torrance Petroleum LLC, which holds a 520-acre Torrance, California oilfield, deemed closed March 15, 2021. The price was 60,425,000 shares owned by CEO Zoltan Nagy transferred to seller Affluence Projects LLC, so no new shares were issued; the planned 50,000,000 Series A Preferred shares were dropped in an amendment. Sivakumar Coramutla of Affluence was added to the board. The Optimum Mining deal is not mentioned here.
Company extended the expiration date of the Optimum Mining merger agreement, granted April 30, 2020, to May 31, 2020. The terms are unchanged (100,000,000 Optimum securities for 99,500,000 of 120,850,000 Black Rock shares). The deal had not closed at this point.
Company says it signed a merger agreement on March 15, 2020 with Optimum Mining, Inc., to acquire all 100,000,000 Optimum securities in exchange for 99,500,000 of 120,850,000 Black Rock common shares outstanding. Walter J. Weekes, Sr. is to join the board as President and CFO, and Kimberly S. Halvorson was appointed Secretary. The filing does not state Optimum's business or the deal's closing conditions.
Company says quarterly and annual reports dated January 31, 2015 to January 31, 2018 were not reviewed by an independent accountant and cannot be relied on. It says Michael Gillespie & Associates is now conducting a review and audit and that amended reports will be re-filed once finished. It gives February 1, 2015 as the date MaloneBailey ceased to be auditor, whereas the 2017 filings said February 2017; it also widens the unreliable-report period beyond the 2017 filings.
Second amended notice repeating that MaloneBailey resigned as of February 23, 2017 over the unreviewed 10-K and 10-Q filed January 26, 2017, and adding that the sole director approved seeking new accountants on February 1, 2017. Includes the MaloneBailey letter saying the 10-K/A will remove its opinion and note the reports were not audited by it. No new auditor is named yet.
Original notice that MaloneBailey is no longer the auditor, stating it was engaged until February 1, 2017. It says the April 30, 2016 10-K and July 31, 2016 10-Q filed January 26, 2017 were not reviewed by an independent accountant and were filed in error. Attached letter says MaloneBailey had not approved them and that a 10-K/A will remove its opinion. This account of the departure (a company decision) differs from the amended filings, which say MaloneBailey resigned.
Amended notice that auditor MaloneBailey resigned as of February 23, 2017. The filing says it resigned because the company filed its January 26, 2017 10-K and 10-Q without MaloneBailey's review and used its audit opinion without consent. The company says it is seeking a new auditor and will re-file amended reports; MaloneBailey's letter agrees with the statements about it.
