SECURED CONVERTIBLE NOTES PAYABLE	3 Months Ended
Dec. 31, 2019
SECURED CONVERTIBLE NOTES PAYABLE
SECURED CONVERTIBLE NOTES PAYABLE	NOTE E — SECURED CONVERTIBLE NOTES PAYABLE During December 2019, the remaining outstanding balance of the secured convertible notes payable entered into during August and November 2018 (“The Existing Notes”), for a total of $107,802, was repaid by the Company. During the three month period ended December 31, 2019, the Company reclassified $32,795 from accrued liabilities to senior secured notes payable to represent interest due to noteholders that was paid in kind and therefore increased the convertible note balance outstanding at December 31, 2019. The Company incurred $64,608 of debt issuance costs based on the cost incurred to issue the secured convertible notes payable that were issued during July 2019 (the "July 2019 Notes"). As disclosed in Note F, the holder of the July 2019 Notes also participated in the November 15, 2019 underwritten public offering. During the three month periods ended December 31, 2019 and 2018 the Company amortized $6,157 and $4,492, respectively, of debt issuance costs resulting in unamortized debt issuance costs of $53,525 and the secured notes payable of $1,479,254 at December 31, 2019. The debt issuance cost will be amortized over the life of the July 2019 Notes. During the three month periods ended December 31, 2019 and 2018, the Company incurred $28,543 and $27,120 of interest expense, respectively. The effective interest rate for the three month periods ended December 31, 2019 and 2018 was 8.0% and 7.0%, respectively.

NOTE E — SECURED CONVERTIBLE NOTES PAYABLE

During December 2019, the remaining outstanding balance of the secured convertible notes payable entered into during August and November 2018 (“The Existing Notes”), for a total of $107,802, was repaid by the Company.

During the three month period ended December 31, 2019, the Company reclassified $32,795 from accrued liabilities to senior secured notes payable to represent interest due to noteholders that was paid in kind and therefore increased the convertible note balance outstanding at December 31, 2019.

The Company incurred $64,608 of debt issuance costs based on the cost incurred to issue the secured convertible notes payable that were issued during July 2019 (the "July 2019 Notes"). As disclosed in Note F, the holder of the July 2019 Notes also participated in the November 15, 2019 underwritten public offering. During the three month periods ended December 31, 2019 and 2018 the Company amortized $6,157 and $4,492, respectively, of debt issuance costs resulting in unamortized debt issuance costs of $53,525 and the secured notes payable of $1,479,254 at December 31, 2019. The debt issuance cost will be amortized over the life of the July 2019 Notes. During the three month periods ended December 31, 2019 and 2018, the Company incurred $28,543 and $27,120 of interest expense, respectively. The effective interest rate for the three month periods ended December 31, 2019 and 2018 was 8.0% and 7.0%, respectively.