ACCRUED EXPENSES

3 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 3 – ACCRUED EXPENSES

Accrued expenses consisted of the following at December 31, 2017 (unaudited) and September 30, 2017:

	December		September
Audit fees	$	1,000	$	1,000
Accounting		3,850		3,600
Legal fees		17,300		8,092
Total Accrued Expenses	$	22,150	$	20,900