Power of Attorney

      KNOW  ALL  MEN  BY THESE PRESENTS, that the undersigned hereby constitutes
and  appoints  JANELLE ANDERSON and ELLIOT SAVOIE, signing singly, as his or her
lawful   attorney-in-fact  and  agent,  with  full  power  of  substitution  and
re-substitution,  for  his/her  and in his/her name, place and stead, in any and
all capacities (until revoked in writing) to:

      1.    Sign any and all instruments, certificates and documents appropriate
            or  required to be executed on behalf of the undersigned pursuant to
            sections  13  and  16  of  the  Securities  Exchange Act of 1934, as
            amended   (the   "Exchange   Act"),  and  any  and  all  regulations
            promulgated  thereunder,  and  to  file  the same, with all exhibits
            thereto,  and  any other documents in connection therewith, with the
            Securities  and  Exchange Commission (the "SEC"), and with any other
            entity  when  and  if such is mandated by the Exchange Act or by the
            Bylaws of the Financial Industry Regulatory Authority;

      2.    prepare, execute, acknowledge, deliver and file a Form ID (including
            any amendments or authentications thereto) with respect to obtaining
            EDGAR codes, with the SEC; and

      3.    perform  any  and  all  other  acts  which in the discretion of such
            attorneys-in-fact  are  necessary  or desirable for and on behalf of
            the undersigned in connection with the foregoing.

      The undersigned acknowledges that:

      1.    this  Power  of  Attorney  authorizes,  but  does  not require, such
            attorneys-in-fact to act in their discretion on information provided
            to  such  attorneys-in-fact without independent verification of such
            information;

      2.    any documents prepared and/or executed by such attorneys- in-fact on
            behalf of the undersigned pursuant to this Power of Attorney will be
            in  such  form  and  will contain such information and disclosure as
            such  attorney-in-fact, in his or her discretion, deems necessary or
            desirable;

      3.    no   such   attorneys-in-fact   assumes   (a)   any   liability  for
            responsibility  to  comply with the requirements of the Exchange Act
            for  any  of  the  undersigned, (b) any liability for any failure to
            comply with such requirements for any of the undersigned, or (c) any
            obligation  or liability for profit disgorgement under Section 16(b)
            of the Exchange Act for the undersigned; and

      4.    this  Power  of  Attorney  does  not  relieve  the  undersigned from
            responsibility  for  compliance  with  the undersigned's obligations
            under  the  Exchange Act, including without limitation the reporting
            requirements under Sections 13 and 16 of the Exchange Act.

      The  undersigned  hereby gives and grants the foregoing attorneys- in-fact
full  power  and  authority  to  do  and  perform  all  and  every act and thing
whatsoever  requisite,  necessary  or  appropriate  to  be done in and about the
foregoing  matters as fully to all intents and purposes as the undersigned might
or  could  do if present, with full power of substitution and revocation, hereby
ratifying  all that such attorney-in-fact, or such attorney-in-fact's substitute
or  substitutes,  of, for and on behalf of the undersigned, shall lawfully do or
cause  to  be  done  by virtue of this Power of Attorney. This Power of Attorney
shall  remain  in  full  force  and effect until revoked by the undersigned in a
signed writing delivered to such attorneys-in-fact.

      IN  WITNESS  WHEREOF, the undersigned has caused this Power of Attorney to
be executed as of this December 1, 2021.


                                                /s/ Timothy Michaels
                                                (signature)

                                                Timothy Michaels
                                                (name printed)