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NOTE 8 - INCOME TAXES (Tables)
8 Months Ended
Dec. 31, 2016
Income Tax Disclosure [Abstract]  
The Deferred Tax Asset
    December 31, April 30,
    2016 2016

Deferred tax asset, generated from net operating

loss at statutory rates

  $ 124,500 $ 150,300
Valuation allowance     (124,500)   (150,300)
    $ - $ -
Reconciliation of the effective income tax rate to the federal statutory rate
Federal income tax rate 35.0%
Increase in valuation allowance (35.0)%
Effective income tax rate 0.0%