UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended May 31, 2020
Commission File Number 333-2080204
messageBgone, Inc. |
(Exact name of registrant as specified in it’s charter) |
Nevada | 30-0881998 | |
(State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |
Tha Hin, Banpho, Chachoengsao, 24130 THAILAND
(Address of principal executive offices)(Zip Code)
1-702-381-5798
(Registrant’s telephone number, including area code)
N/A
(Former name, former address and former fiscal year, if changed since last report)
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☐ Yes ☒ No
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ☐ Yes ☒ No
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer | ☐ | Accelerated filer | ☐ |
Non-accelerated filer | ☐ | Smaller reporting company | ☒ |
(Do not check if a smaller reporting company) | Emerging growth company | ☐ |
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☒ Yes ☐ No
APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. ☐ Yes ☒ No
APPLICABLE ONLY TO CORPORATE ISSUERS:
As of April 25, 2023, there were 75,440,000 shares of common stock issued and outstanding.
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PART I—FINANCIAL INFORMATION | ||||||
Item 1. | Financial Statements | 3 | ||||
Item 2. | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 11 | ||||
Item 3. | Quantitative and Qualitative Disclosures About Market Risk | 12 | ||||
Item 4. | Controls and Procedures | 12 | ||||
PART II—OTHER INFORMATION | ||||||
Item 1. | Legal Proceedings | 13 | ||||
Item 1A. | Risk Factors | 13 | ||||
Item 2. | Unregistered Sales of Securities and Use of Proceeds | 13 | ||||
Item 3. | Defaults Upon Senior Securities | 13 | ||||
Item 4. | Mine Safety Disclosures | 13 | ||||
Item 5. | Other Information | 13 | ||||
Item 6. | Exhibits | 13 |
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MESSAGEBGONE, INC.
FINANCIAL STATEMENTS
May 31, 2020
(Unaudited)
CONDENSED BALANCE SHEETS | 4 | |||
CONDENSED STATEMENTS OF OPERATIONS | 5 | |||
CONDENSED STATEMENTS OF CASH FLOWS | 6 | |||
CONDENSED NOTES TO FINANCIAL STATEMENTS | 7 |
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MESSAGEBGONE, INC.
May 31, 2020 | August 31, 2019 | |||||||
(Unaudited) | (Audited) | |||||||
ASSETS | ||||||||
CURRENT ASSETS | ||||||||
Cash | $ | 24 | $ | 24 | ||||
Prepaid expenses | 0 | 0 | ||||||
TOTAL ASSETS | $ | 24 | $ | 24 | ||||
LIABILITIES AND STOCKHOLDER’S DEFICIT | ||||||||
CURRENT LIABILITIES | ||||||||
Accounts payable | $ | 4,546 | $ | 4,546 | ||||
Loan from related party | 56,471 | 56,471 | ||||||
TOTAL CURRENT LIABILITIES | 61,017 | 61,017 | ||||||
STOCKHOLDER’S DEFICIT | ||||||||
Common Stock: Authorized 200,000,000 shares of common stock, $0.001 par value, Issued and outstanding 75,440,000 shares of common stock as of May 31, 2020 and 75,440,000 at August 31, 2017 | 75,440 | 75,440 | ||||||
Additional paid in capital | (61,020 | ) | (61,020 | ) | ||||
Accumulated deficit | (75,413 | ) | (75,413 | ) | ||||
TOTAL STOCKHOLDER’S DEFICIT | (60,993 | ) | (60,993 | ) | ||||
TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT | $ | 24 | $ | 24 |
The accompanying notes are an integral part of these condensed financial statements.
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MESSAGEBGONE, INC.
CONDENSED STATEMENTS OF OPERATIONS
(Unaudited)
For the Three Months ended May 31, 2020 | For the Three Months ended May 31, 2019 | For the Nine Months ended May 31, 2020 | For the Nine Months ended May 31, 2019 | |||||||||||||
REVENUE | $ | 0 | $ | 0 | $ | 0 | $ | 0 | ||||||||
EXPENSES | ||||||||||||||||
Office and general | $ | 0 | $ | 0 | $ | 0 | $ | 0 | ||||||||
Professional fees | 0 | 0 | 0 | 0 | ||||||||||||
TOTAL EXPENSES | 0 | 0 | 0 | 0 | ||||||||||||
NET LOSS | $ | 0 | $ | 0 | $ | 0 | $ | 0 | ||||||||
BASIC AND DILUTED NET LOSS PER COMMON SHARE | $ | (0.00 | ) | $ | (0.00 | ) | $ | (0.00 | ) | $ | (0.00 | ) | ||||
WEIGHTED AVERAGE NUMBER OF BASIC COMMON SHARES OUTSTANDING – BASIC AND DILUTED | 75,440,000 | 75,440,000 | 75,440,000 | 254,143,004 |
The accompanying notes are an integral part of these condensed financial statements.
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MESSAGEBGONE, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(UNAUDITED)
For the nine months ended May 31, 2020 | For the nine months ended May 31, 2019 | |||||||
OPERATING ACTIVITIES | ||||||||
Net loss for the period | $ | 0 | $ | 0 | ||||
Adjustments to reconcile net loss to net cash used in operating activities | ||||||||
Changes in operating assets and liabilities | ||||||||
Accounts payable | 0 | 0 | ||||||
NET CASH (USED IN) OPERATING ACTIVITIES | 0 | 0 | ||||||
FINANCING ACTIVITIES | ||||||||
Proceeds on sale of common stock | 0 | 0 | ||||||
Payment purchase of common shares | 0 | 0 | ||||||
Proceed from related party loan | 0 | 0 | ||||||
NET CASH PROVIDED BY FINANCING ACTIVITIES | 0 | 0 | ||||||
NET CHANGE IN CASH | 0 | 0 | ||||||
CASH, BEGINNING OF YEAR | 24 | 24 | ||||||
CASH, END OF YEAR | $ | 24 | $ | 24 | ||||
SUPPLEMENTAL CASH FLOW INFORMATION AND NONCASH INVESTING AND FINANCING ACTIVITIES: | ||||||||
Cash paid during the period for: | ||||||||
Interest | $ | 0 | $ | 0 | ||||
Income taxes | $ | 0 | $ | 0 |
The accompanying notes are an integral part of these condensed financial statements.
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MESSAGEBGONE, INC.
CONDENSED NOTES TO FINANCIAL STATEMENTS
May 31, 2020 (Unaudited) |
NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION |
MessageBgone, Inc. was incorporated in the State of Nevada as a for-profit Company on August 25, 2015 and established a fiscal year end of August 31. The Company intends to develop market and sell the most secure, closed point-to-point messaging system available today.
Going concern
To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $71,413. As at May 31, 2020, the Company has working capital deficit of $60,993. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of May 31, 2020, the Company has issued 1,600,000,000 founders shares at $0.00000625 per share for net proceeds of $10,000 to the Company and private placements of 32,440,000 common shares at $0.000125 per share for net proceeds of $4,430. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Basis of presentation
The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended August 31, 2019 included in the Company’s 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the nine months ended May 31, 2020 are not necessarily indicative of the results that may be expected for the year ending August 31, 2020.
Comprehensive Loss
“Reporting Comprehensive Income” establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As of May 31, 2020, the Company has no items that represent a comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.
Use of Estimates and Assumptions
Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.
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MESSAGEBGONE, INC.
CONDENSED NOTES TO FINANCIAL STATEMENTS
May 31, 2020 (Unaudited) |
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) |
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of May 31, 2020.
Financial Instruments
All significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practical the fair value of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed.
Loss per Common Share
The basic earnings (loss) per share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
Income Taxes
The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
Stock-based Compensation
We recognize compensation cost for stock-based awards to employees in accordance with ASC Topic 718, over the requisite service period for each separately vesting tranche, as if multiply awards were granted. Compensation cost is based on grant-date fair value using quoted market prices for our common stock. We recognize compensation cost for stock-based awards to nonemployees in accordance with ASC Topic 505.
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MESSAGEBGONE, INC.
CONDENSED NOTES TO FINANCIAL STATEMENTS
May 31, 2020 (Unaudited) |
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) |
Recent Accounting Pronouncements
In August 2016, the Financial Accounting Standards Board (“the FASB”) issued new guidance amending certain cash flow issues which apply to all entities required to present a statement of cash flows. The amendments are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods. Early adoption is permitted. The Company is currently evaluating the impact it may have on its consolidated financial statements together with evaluating the adoption date.
In November 2015, the FASB issued new accounting guidance that requires deferred tax assets and liabilities to be classified as noncurrent in the balance sheet. The standard is effective for fiscal years beginning after December 15, 2016, including interim periods. Early application is permitted. The Company has early-adopted this standard effective August 31, 2016 and applied it prospectively.
The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
NOTE 3 – CAPITAL STOCK |
The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.
As of May 31, 2020, the Company has not granted any stock options and has not recorded any stock-based compensation.
On August 25, 2015, the Company issued 1,600,000,000 common shares at $0.00000625 per share to the sole director and president of the Company for cash proceeds of $10,000.
During September 2016, the Company issued 35,440,000 (pre-split 221,500) shares of commons stock to 30 new shareholders at 221,500 shares of its common stock at $0.000125 (pre-spit $0.02) for $4,430 in net proceeds to the Company.
On October 3, 2016 the founding shareholder returned 1,560,000,000 (pre- split 9,750,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000006 per share for a total consideration of $10. Post-split our founding shareholder will have 40,000,000 shares of common stock of the Company.
On October 3, 2016, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 160 new common shares for 1 old common share. The issued and outstanding of common shares after the forward split is 75,440,000. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 160:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.
As of May 31, 2020, 74,550,000 shares are issued and outstanding.
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MESSAGEBGONE, INC.
CONDENSED NOTES TO FINANCIAL STATEMENTS
May 31, 2020 (Unaudited) |
NOTE 4 – RELATED PARTY TRANSACTIONS |
During this period, the Company received no finds from Arraya Wilaiphan, the Company’s officer and director, for operating expenses payment.
As of May 31, 2020, the balance of loan from related party is $56,471 (August 31, 209 - $56,471). The amounts due to the related party are unsecured and non- interest-bearing with no set terms of repayment.
NOTE 5 – SUBSEQUENT EVENTS |
None.
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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.
Results of Operations
For the three month period ended May 31, 2020 and May 31, 2019 we had no revenue. Expenses for the three month period ended May 31, 2020 totaled $NIL resulting in a net loss of $0. The net loss for the three month period ended May 31, 2020 is a result of expenses of $0, comprised primarily of professional fees of $0; filing fees of $Nil; transfer agent expenses of $Nil; and bank service charges of $Nil. Expenses for the three month period ended May 31, 2019 totaled $Nil resulting in a net loss of $0. The net loss for the three month period ended May 31, 2019 is a result of expenses of $0, comprised primarily of professional fees of $0; filing fees of $0; transfer agent expenses of $0 and bank service charges of $. The decrease in expenses between May 31, 2020 and May 31, 2019 is primarily due to no activity.
For the six-month period ended May 31, 2020 and May 31, 2019 we had no revenue. Expenses for the six-month period ended May 31, 2020 totaled Nil resulting in a net loss of $0. The net loss for the six-month period ended May 31, 2020 is a result of expenses of $Nil, comprised primarily of professional fees of $0; filing fees of $0; transfer agent expenses of $0; internet expenses of $0 and bank service charges of $0. Expenses for the six-month period ended May 31, 2019 totaled $0 resulting in a net loss of $30. The net loss for the six-month period ended May 31, 2019 is a result of expenses of $0, comprised primarily of professional fees of $00; filing fees of $0; transfer agent expenses of $0 and bank service charges of $0. The increase in expenses between May 31, 2020 and May 31, 2019 is primarily due to a reduction in transfer agent expenses.
Capital Resources and Liquidity
No substantial revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, our only source for cash at this time is investments by others in this offering. We must raise cash to implement our strategy and stay in business. The amount of the offering will likely allow us to operate for at least one year.
As of May 31, 2020, we had $24 in cash as compared to $24 in cash at May 31, 2019. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. As of May 31, 2020 the Company had total liabilities of $61,017, as compared to $61,017 in total liabilities at August 31, 2019. The Company’s sole officer and director, Mr. Arraya Wilaiphan has loaned the Company $56,471 as of May 31, 2020 and he has indicated he is willing to make additional financial commitments if required to maintain the reporting status of the Company, in the form of a non-secured loan for the next twelve months if no other proceeds are obtained by the Company, but the total amount that he is willing to invest has not yet been determined. However, there is no contract or written agreement in place.
We anticipate that we will begin to implement our plan of operations as outlined in our S-1 filing within the next 10 months. We do not foresee the purchase or sale of any significant equipment. We also do not expect any significant additions to the number of employees.
Off-balance sheet arrangements
Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets
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Item 3. Quantitative and Qualitative Disclosures About Market Risk.
We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.
Item 4. Controls and Procedures.
Disclosure Controls and Procedures
Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.
In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company's disclosure controls and procedures found them not to be effective. The material weaknesses in our disclosure control procedures are as follows:
1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. We utilize a third party independent contractor for the preparation of our financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in our day to day operations and may not be provided information from our management on a timely basis to allow for adequate reporting/consideration of certain transactions.
2. Audit Committee and Financial Expert. We do not have an audit committee with a financial expert and, thus, we lack the appropriate oversight within the financial reporting process.
We intend to initiate measures to remediate the identified material weaknesses, including, but not necessarily limited to, the following:
· | Establishing a formal review process of significant accounting transactions that includes participation of our principal executive officer, principal financial officer and corporate legal counsel. | |
· | Form an audit committee that will establish policies and procedures that will provide our Board of Directors with a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently. |
Changes in Internal Control Over Financial Reporting
There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended May 31, 2020 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.
12 |
Currently we are not involved in any pending litigation or legal proceeding.
We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.
Item 2. Unregistered Sales of Securities and Use of Proceeds.
None.
Item 3. Defaults Upon Senior Securities.
None.
Item 4. Mine Safety Disclosures.
None.
None.
______
* Included in Exhibit 31.1
** Included in Exhibit 32.1
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SIGNATURES*
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
messageBgone, Inc. (Registrant) |
|||
Date:May 8, 2023 | By: | /s/ Arraya Wilaiphan | |
Arraya Wilaiphan | |||
President and Director Principal and Executive Officer Principal Financial Officer Principal Accounting Officer |
14 |
EXHIBIT 31.1
CERTIFICATIONS
I, Arraya Wilaiphan, certify that:
1. | I have reviewed this quarterly report of messageBgone, Inc.; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in the Exchange Act Rules 13a-15(f) and 15d – 15(f)) for the registrant and have: |
a) | Designed such disclosure controls and procedures, or caused such controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; | |
b) | Designed such internal controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; | |
c) | Evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and | |
d) | Disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing equivalent functions): |
a) | All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and, | |
b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. | |
/s/ Arraya Wilaiphan | ||
Arraya Wilaiphan President, Secretary Treasurer, Principal Executive Officer, Principal Financial Officer and Director |
||
Date: May 8, 2023 |
EXHIBIT 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report on Form 10-Q for the period ended May 31, 2020 of messageBgone, Inc., a Nevada corporation (the "Company"), as filed with the Securities and Exchange Commission on the date hereof (the "Transition Report"), I, Arraya Wilaiphan, President and Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
1. | The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and |
2. | The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company. |
/s/ Arraya Wilaiphan | ||
Arraya Wilaiphan President, Secretary Treasurer, Principal Executive Officer, Principal Financial Officer and Director |
||
Date: May 8, 2023 |