Good morning, I'm taken aback not seeing OTCM update with

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Alternative Reporting Standard:
Pink® Basic Disclosure Guidelines

Federal securities laws, such as Rules 10b-5 and 15c2-11 of the Securities Exchange Act of 1934 (“Exchange Act”) as well as Rule 144 of the Securities Act of 1933 (“Securities Act”), and state Blue Sky laws, require issuers to provide current information to the public markets. With a view to facilitating compliance with these laws, OTC Markets Group has created these Pink Basic Disclosure Guidelines (“Guidelines”). These Guidelines set forth the disclosure obligations that make up the “Alternative Reporting Standard” for Pink companies. These Guidelines have been designed to encompass the “Catch All” information required in Rule 15c2-11, however they have not been reviewed by the U.S. Securities and Exchange Commission or any state securities regulator. We use information provided by companies under these Guidelines to designate the appropriate tier in the Pink Market: Current Information or Limited Information.
These Guidelines may be amended from time to time, in the sole and absolute discretion of OTC Markets Group, with or without notice. The information provided by companies under these Guidelines is subject to our Privacy Policy.
Pink Current Information Tier
Companies that make the information described below publicly available on a timely basis (90 days after fiscal year end for Annual Reports; 45 days after each fiscal quarter end for Quarterly Reports) may qualify for the Current Information Tier.
Qualification Process:
1. Subscribe to the OTC Disclosure & News Service by submitting an OTCIQ Order Form (available on www.otciq.com).

2. Upload the following documents through OTCIQ:
• Quarterly Reports for Current Fiscal Year– must include Disclosure Statement and Financial Reports listed below
• Annual Report for Most Recently Completed Fiscal Year– must include Disclosure Statement and Financial Reports listed below
• Annual Report for Prior Completed Fiscal Year – must include Financial Reports listed below

o Disclosure Statements: Disclosure information pursuant to these Guidelines for the applicable period. (see the fillable form staring on Page 4).

o Financial Statements: Financial reports must be prepared according to U.S. GAAP or International Financial Reporting Standards (IFRS) but are not required to be audited. Required financial statements include:
o Balance Sheet
o Statement of Income
o Statement of Cash Flows
o Statement of Retained Earnings (Statement of Changes in Stockholders’ Equity)
o Notes to Financial Statements
o Audit Letter, if audited
.
3. If financial statements are not audited by a PCAOB registered firm, provide the following:
• Attorney Letter Agreement: Submit a signed Attorney Letter Agreement according to the instructions on www.otcmarkets.com.

• Attorney Letter: After following the appropriate procedures with a qualified attorney, upload an “Attorney Letter With Respect to Current Information” in accordance with the Attorney Letter Guidelines through OTCIQ. Attorney Letters must reference all required reports as set forth in Section 2 above.

4. Verified Profile: Verify the Company Profile through OTCIQ. Profile information includes, but is not limited to, a complete list of officers, directors and service providers, outstanding shares, a business description and contact information.

5. Allow OTC Markets Group to process the posted documents (typically three to five business days) and provide any comments.

6. Companies will be only be evaluated for Current Information once all required documentation has been submitted. A new Attorney Letter is required upon amendment of any referenced report.

7. To qualify for Current Information on an ongoing basis, companies must:
• Upload reports through OTCIQ on the following schedule:
o Quarterly Report within 45 days of the quarter end
o Annual Report within 90 days of the fiscal year end
o Attorney Letter within 120 days of the fiscal year end.
• Maintain a Verified Profile. At least once every six months, review and verify the Company’s profile information through OTCIQ.

Pink Limited Information Tier
Companies that make the information described below publicly available through OTCIQ may qualify for the Limited Information Tier.
8. Annual Financial Statements: Companies must upload the below financial statements for a completed Fiscal Year within the past 16 months. Financial reports must be prepared according to U.S. GAAP or International Financial Reporting Standards (IFRS) but are not required to be audited.
• Balance Sheet
• Statement of Income
• Statement of Cash Flows
• Statement of Retained Earnings (Statement of Changes in Stockholders’ Equity)
• Notes to Financial Statements
• Audit Letter, if audited

9. Verified Profile: The Company must verify the Company Profile through OTCIQ, including, but not limited to, a complete list of officers, directors and service providers; outstanding shares; a business description and contact information.

10. To Qualify for Limited Information on an ongoing basis, companies must:
• Upload reports through OTCIQ on the following schedule:
o Annual Report (including the required financial statements outlined in Item within 120 days of the fiscal year end
• Maintain a Verified Profile. At least once every six months, review and verify their the Company’s profile information through OTCIQ.

Current Reporting of Material Corporate Events
Companies are expected to release quickly to the public any news or information regarding corporate events that may be material to the issuer and its securities (including adverse information). Persons with knowledge of such events would be considered to be in possession of material nonpublic information and may not buy or sell the issuer’s securities until or unless such information is made public. If not included in the issuer’s previous public disclosure documents or if any of the following events occur after the publication of such disclosure documents, the issuer shall publicly disclose such events by disseminating a news release within 4 business days following their occurrence and posting such news release through an Integrated Newswire or OTCIQ.
Material corporate events include:
• Entry into or termination of a material definitive agreement
• Completion of an acquisition or disposition of assets, including but not limited to merger transactions
• Creation of a direct financial obligation or an obligation under an off-balance sheet arrangement of an issuer
• Triggering events that accelerate or increase a direct financial obligation or an obligation under an off-balance sheet arrangement
• Costs associated with exit or disposal activities
• Material impairments
• Sales of equity securities
• Material modification to rights of security holders
• Changes in issuer's certifying accountant
• Non-reliance on previously issued financial statements or a related audit report or completed interim review
• Changes in control of issuer
• Departure of directors or principal officers; election of directors; appointment of principal officers
• Amendments to articles of incorporation or bylaws; change in fiscal year
• Amendments to the issuer's code of ethics, or waiver of a provision of the code of ethics
• Any changes to litigation the issuer may be involved in, or any new litigation surrounding the issuer
• Officer, director, or insider transactions in the issuer’s securities
• Disclosure regarding stock promotion campaigns deemed material by the issuer
• Changes to the company’s shell status
• Other events the issuer considers to be of importance