10-Q

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

10-Q

(Mark One)

☒

Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended March 31, 2023

☐

Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For

the transition period from ___________ to __________

Commission

File No. 000-56301

OUTDOOR

SPECIALTY PRODUCTS, INC.

(Exact name of registrant as specified in charter)

NEVADA	46-4854952

| (State or other jurisdiction of <br><br>incorporation or organization) | (IRS Employer <br><br>Identification No.) |

3842 Quail Hollow Drive, Salt Lake City, Utah	84109

| (Address of principal executive offices) | (Zip Code) |

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(801)

560-5184

Registrant’s

telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act: None.

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 every Interactive Data File required to be submitted 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 such files). Yes ☒  No ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐	Accelerated filer ☐

| Non-accelerated filer ☒ | 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 news 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 ☒

The number of shares outstanding of each of the issuer’s classes of common stock as of May 4, 2023 is 5,284,318.

OUTSIDE

SPECIALTY PRODUCTS, INC.

FORM

10-Q

FOR

THE SIX MONTHS ENDED MARCH 31, 2023

Special Note Regarding Forward-Looking Statements		ii
PART I - Financial Information		1
Item 1.	Financial Statements (Unaudited)	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	7
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	9
Item 4.	Controls and Procedures	9
PART II - Other Information		10
Item 1.	Legal Proceedings	10
Item 1A.	Risk Factors	10
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	10
Item 3.	Defaults upon Senior Securities	10
Item 4.	Mine Safety Disclosures	10
Item 5.	Other Information	10
Item 6.	Exhibits	10
Signatures		11
i
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SPECIAL

NOTE REGARDING FORWARD-LOOKING STATEMENTS

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Certain statements and information in this report on Form 10-Q may constitute forward-looking statements. The words believe, may, potentially, estimate, continue, anticipate, intend, could, would, project, plan, expect and similar expressions that convey uncertainty of future events or outcomes are intended to identify forward-looking statements. These statements involve known and unknown risks, uncertainties and other important factors that may cause our actual results, performance, or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements. These forward-looking statements include, but are not limited to, statements concerning the following:

●	our<br> future financial and operating results;
●	our<br> business strategy;
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●	our<br> intentions, expectations and beliefs regarding anticipated growth, market penetration and<br> trends in our business;
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●	the<br> effects of market conditions on our stock price and operating results;
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●	our<br> ability to maintain our competitive technological advantages against competitors in our industry;
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●	our<br> ability to timely and effectively adapt our existing technology and have our technology solutions<br> gain market acceptance;
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●	our<br> ability to introduce new products and bring them to market in a timely manner;
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●	our<br> ability to maintain, protect and enhance our intellectual property;
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●	the<br> effects of increased competition in our market and our ability to compete effectively;
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●	costs<br> associated with defending intellectual property infringement and other claims;
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●	our<br> expectations concerning our relationships with customers and other third parties;
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●	the<br> impact of outbreaks, and threat or perceived threat of outbreaks, of epidemics and pandemics,<br> including, without limitation, the coronavirus outbreak, on our sourcing and manufacturing<br> operations as well as consumer spending;
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●	risks<br> associated with sourcing and manufacturing; and
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●	our<br> ability to comply with evolving legal standards and regulations, particularly concerning<br> requirements for being a public company and United States export regulations.
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These forward-looking statements speak only as of the date of this Form 10-Q and are subject to uncertainties, assumptions, and business and economic risks. As such, our actual results could differ materially from those set forth in the forward-looking statements. Moreover, we operate in a competitive and changing environment, and new risks emerge from time to time. It is not possible for us to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements we may make. In light of these risks, uncertainties and assumptions, the forward-looking events and circumstances discussed in this Form 10-Q may not occur, and actual results could differ materially and adversely from those anticipated or implied in our forward-looking statements.

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You should not rely upon forward-looking statements as predictions of future events. Although we believe that the expectations reflected in our forward-looking statements are reasonable, we cannot guarantee that the future results, levels of activity, performance or events and circumstances described in the forward-looking statements will be achieved or occur. Moreover, neither we nor any other person assumes responsibility for the accuracy and completeness of the forward-looking statements. We undertake no obligation to update publicly any forward-looking statements for any reason after the date of this Form 10-Q to conform these statements to actual results or to changes in our expectations, except as required by law.

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You should read this Report on Form 10-Q and the documents that we have filed with the SEC as exhibits hereto with the understanding that our actual future results and circumstances may be materially different from what we expect.

ii

PART

I - FINANCIAL INFORMATION

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Item1. Financial Statements

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Index

to Financial Statements

Condensed Balance Sheets (Unaudited) at March 31, 2023 and September 30, 2022	2
Condensed Statements of Operations. (Unaudited) for the Three and Six Months Ended March 31, 2023 and 2022	3
Condensed Statements of Changes in Stockholders’ Deficit (Unaudited) for the Six Months Ended March 31, 2023 and 2022	4
Condensed Statements of Cash Flow (Unaudited) for the Six Months Ended March 31, 2023 and 2022	5
Notes to the Unaudited Condensed Financial Statements.	6
1
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OUTDOOR

SPECIALTY PRODUCTS, INC.

Balance

Sheets

(Unaudited)

Assets:			September 30, <br><br>2022
Current Assets:
Cash	1,870		$	1,241
Prepaid expense	3,208			458
Inventory	4,606			4,638
Total current assets	9,684			6,337
Other Assets:
Patents, net	4,387			4,591
Total Assets	14,071		$	10,928
Liabilities and Stockholders’ (Deficit):
Current Liabilities:
Accrued interest – related party	3,410		$	2,088
Line of credit – related party	85,315			60,769
Total Liabilities:	88,725			62,857
Stockholders’ Deficit:
Preferred stock, 0.001 par value, 10,000,000 shares authorized, none issued and outstanding	-			-
Common stock, 0.001 par value, 190,000,000 shares authorized, 5,284,318 shares issued and outstanding	5,285			5,285
Additional paid-in capital	99,232			99,232
Accumulated deficit	(179,171	)		(156,446	)
Total Stockholders’ Deficit	(74,654	)		(51,929	)
Total Liabilities and Stockholders’ Deficit	14,071		$	10,928

All values are in US Dollars.

The

accompanying notes are an integral part of these unaudited condensed financial statements.

2

OUTDOOR

SPECIALTY PRODUCTS, INC.

Statements

of Operations

(Unaudited)

	Three<br><br> Months<br><br> Ended<br><br> March 31,<br><br> 2023			Three<br><br> Months<br><br> Ended<br><br> March 31,<br><br> 2022			Six <br><br>Months<br><br> Ended<br><br> March 31,<br><br> 2023			Six <br><br>Months<br><br> Ended<br><br> March 31,<br><br> 2022
Revenue	$	195		$	26		$	325		$	147
Cost of sales		20			2			32			15
Gross profit		175			24			293			132
Operating Expenses:
General and administrative		11,643			12,934			21,696			21,629
Total Operating Expenses		11,643			12,934			21,696			21,629
Loss from Operations		(11,468	)		(12,910	)		(21,403	)		(21,497	)
Other Expense
Interest expense – related party		(707	)		(384	)		(1,322	)		(701	)
Net Loss	$	(12,175	)	$	(13,294	)	$	(22,725	)	$	(22,198	)
Net loss per share of common stock- basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding – basic and diluted		5,284,318			5,284,318			5,284,318			5,284,318

The

accompanying notes are an integral part of these unaudited condensed financial statements.

3

OUTDOOR

SPECIALTY PRODUCTS, INC.

Statements

of Changes in Stockholders’ Deficit

For

the three and six months ended March 31, 2023 and 2022

(Unaudited)

	Common Stock				Additional<br><br> Paid-in		Accumulated			Total <br>Stock- <br>holders’
	Shares		Amount		Capital		Deficit			Deficit
Balance, September 30, 2021		5,284,318	$	5,285	$	99,232	$	(119,280	)	$	(14,763	)
Net loss for the three months ended December 31, 2021		-		-		-		(8,904	)		(8,904	)
Balance December 31, 2021		5,284,318	$	5,285	$	99,232	$	(128,184	)	$	(23,667	)
Net loss for the three months ended March 31, 2022		-		-		-		(13,294	)		(13,294	)
Balance, March 31, 2022		5,284,318	$	5,285	$	99,232	$	(141,478	)	$	(36,961	)
Balance, September 30, 2022		5,284,318	$	5,285	$	99,232	$	(156,446	)	$	(51,929	)
Net loss for the three months ended December 31, 2022		-		-		-		(10,550	)		(10,550	)
Balance December 31, 2022		5,284,318	$	5,285	$	99,232	$	(166,996	)	$	(62,479	)
Net loss for the three months ended March 31, 2023		-		-		-		(12,175	)		(12,175	)
Balance, March 31, 2023		5,284,318	$	5,285	$	99,232	$	(179,171	)	$	(74,654	)

The

accompanying notes are an integral part of these unaudited condensed financial statements.

4

OUTDOOR

SPECIALTY PRODUCTS, INC.

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Six Months Ended<br><br> March 31,
	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$	(22,725	)	$	(22,198	)
Adjustments to Reconcile Net Loss
To Net Cash Used by Operating Activities
Depreciation and Amortization		204			205
Changes in Operating Assets and Liabilities:
Increase in prepaid expense		(2,750	)		(3,209	)
Decrease in inventory		32			16
Decrease in accounts payable		-			(414	)
Increase in accrued interest – related party		1,322			701
Net Cash Used by Operating Activities		(23,917	)		(24,899	)
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used by Investing Activities		-			-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from line of credit - related party		24,546			21,241
Net Cash Provided by Financing Activities		24,546			21,241
Net Increase (Decrease) in Cash		629			(3,658	)
Cash at Beginning of Period		1,241			6,168
Cash at End of Period	$	1,870		$	2,510
SUPPLEMENTAL DISCLOSURES:
Cash Paid During the Period For:
Interest	$	-		$	-
Income taxes	$	-		$	-

The

accompanying notes are an integral part of these unaudited condensed financial statements.

5

OUTDOOR SPECIALTY PRODUCTS, INC.

Notes to the Unaudited Condensed Financial Statements

Six Months Ended March 31, 2023

NOTE 1: Condensed Financial Statements

The accompanying unaudited financial statements of Outdoor Specialty Products, Inc. (the “Company”) were prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. Management of the Company (“Management”) believes that the following disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended September 30, 2022.

These unaudited financial statements reflect all adjustments, consisting only of normal recurring adjustments that, in the opinion of Management, are necessary to present fairly the financial position and results of operations of the Company for the periods presented. Operating results for the six months ended March 31, 2023, are not necessarily indicative of the results that may be expected for the year ending September 30, 2023.

NOTE 2 – Going Concern

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  As shown in the accompanying financial statements, the Company did not generate sufficient revenue to generate net income, has a negative working capital, and has a limited operating history. These factors, among others, may indicate that there is substantial doubt that the Company will be unable to continue as a going concern for a reasonable period of time.

The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.  The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability.  The Company intends to seek additional funding through debt or equity offerings and additional stockholder loans if required to fund its business plan.  There is no assurance that the Company will be successful in raising additional funds.

NOTE 3 – LINE OF CREDIT – RELATED PARTY

During the six months ending March 31, 2023, the Company amended the revolving promissory note agreement with its related party to extend the maturity date to December 31, 2023 and increase the maximum principal indebtedness to $75,000. The revolving promissory note bears interest at the rate of 3.5%. The Company received proceeds under the revolving promissory note of $22,446 during the six months ended March 31, 2023, resulting in principal balances of $74,489 and $52,043, with accrued interest of $3,064 and $1,909, at March 31, 2023 and September 30, 2022, respectively.

Also, during the six months ended March 31, 2023, the Company amended the revolving promissory note agreement with another principal stockholder to extend the maturity date to December 31, 2023 and increase the maximum principal indebtedness to $13,240. The revolving promissory note bears interest at the rate of 3.5% per annum. The Company received proceeds under the revolving promissory note of $2,100 during the six months ended March 31, 2023, resulting in principal balances of $10,826 and $8,726, with accrued interest of $346 and $179, at March 31, 2023 and September 30, 2022, respectively.

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NOTE 4 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date of the financial statements were issued and determined that there are no events requiring disclosure.

6

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Item 2. Management’s Discussion and Analysis of FinancialCondition and Results of Operations

You should read the following discussion in conjunction with ourfinancial statements, which are included elsewhere in this report.

Overview

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We are and have since our inception in 2014 been engaged in the business of developing, selling, and marketing products in niche markets within the specialty outdoor products marketplace. We introduced our proprietary “Reel Guard” product in 2014 and continue to offer it for sale. We have postponed the production of our SLINKOR product pending completion of a design change in the composition of the weighting component from lead to another material and the proposed use of molded product components.

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Our financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  We did not generate sufficient revenue to generate net income, we have negative working capital, and we have a limited operating history. These factors, among others, may indicate that there is substantial doubt that we will be able to continue as a going concern for a reasonable period of time. Our financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should we be unable to continue as a going concern.  Our continuation as a going concern is dependent upon our ability to generate sufficient cash flow to meet our obligations on a timely basis and ultimately to attain profitability. We intend to seek additional funding through additional stockholder loans and debt or equity offerings.  We also intend to increase our sales through the addition of our SLINKOR product upon the completion of its redesign. There is no assurance that we will be successful in raising additional funds or that the SLINKOR product will result in an increase in sales.

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Results of Operations for the Three and Six Months Ended March 31,2023 and 2022

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Revenues

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From our inception in 2014 through the present, our revenue has resulted solely from sales of our proprietary Reel Guard product and our cost of sales also relate solely to that product. Our Reel Guard product is offered for sale on our website and on eBay and sales vary from quarter to quarter based on the number of customers that become aware of the product and decide to make a purchase. Total revenue for the three months ended March 31, 2023, was $195, compared to $26 for the three months ended March 31, 2022, an increase of $169, or approximately 650%. Total revenue for the six months ended March 31, 2023, was $325, compared to $147 for the six months ended March 31, 2022, an increase of $178, or approximately 121%.

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Cost of Sales

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Cost of sales for the three months ended March 31, 2023 was $20, compared to $2 for the three months ended March 31, 2022, an increase of $18, or approximately 900%. Cost of sales for the six months ended March 31, 2023 was $32, compared to $15 for the six months ended March 31, 2022, an increase of $17, or approximately 113%. Cost of sales as a percentage of revenue for the six months ended March 31, 2023 and 2022 was approximately 10%. Our cost of sales as a percentage of revenue did not differ significantly from 2022 to 2023 since we offered only one product for sale and there have been no material change in the sales price or manufacturing cost of our product.

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General and Administrative Expenses

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General and administrative expenses were $11,643 for the three months ended March 31, 2023, compared to $12,934 for the three months ended March 31, 2022, a decrease of $1,291 or approximately 10%. General and administrative expenses were $21,696 for the six months ended March 31, 2023, compared to $21,629 for the six months ended March 31, 2022, an increase of $67 or approximately 0.3%. General and administrative expenses consist primarily of legal, accounting, and Edgar filing expenses.

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Depreciation and Amortization Expense

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Depreciation and amortization expenses currently are not material to our business. Depreciation and amortization expense was $204 for the six months ended March 31, 2023 as compared to $205 for the six months ended March 31, 2022.

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Research and Development Expenses

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Research and development expenses are not currently material to our business. We did not incur research and development expenses in the six months ended March 31, 2023 or 2022.

Liquidity and Capital Resources

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As of March 31, 2023, we had total current assets of $9,684, including cash of $1,870, and current liabilities of $88,725, resulting in a working capital deficit of $79,041. Our current liabilities include a principal outstanding balance of $85,315, and $3,410 in accrued interest, under the short-term revolving loan agreements with our president and another principal stockholder that are due on or before December 31, 2023. As of March 31, 2023, we had an accumulated deficit of $179,171 and a total stockholders’ deficit of $74,654. We have financed our operations to date from sales of our Reel Guard product, proceeds from our 2014 private placement, and proceeds from the short-term revolving loan agreements.

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For the six months ended March 31, 2023, net cash used by operating activities was $23,917, as a result of a net loss of $22,725, which was (i) reduced by depreciation and amortization of $204, a decrease in inventory of $32, and an increase in accrued interest of $1,322, and (ii) increased by an increase in prepaid expense of $2,750. By comparison, for the six months ended March 31, 2022 net cash used by operating activities was $24,899, as a result of a net loss of $22,198, which was (i) reduced by depreciation and amortization of $205, a decrease in inventory of $16, and an increase in accrued interest of $701, and (ii) increased by an increase in prepaid expense of $3,209 and a decrease in accounts payable of $414.

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For the six months ended March 31, 2023 and 2022, we had no cash flows used in or provided by investing activities.

For the six months ended March 31, 2023, we had net cash provided by financing activities of $24,546 consisting of proceeds from the revolving loan agreements. For the six months ended March 31, 2022, we had net cash provided by financing activities of $21,241, also consisting of proceeds from the revolving loan agreements.

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Following our incorporation in 2014, we completed the private placement of 285,714 shares of our common stock to accredited investors in a private placement at a price of $0.35 per share for total proceeds of $100,011. The proceeds from the private placement together with our limited product sales were sufficient to fund our operations through our fiscal year ended September 30, 2020. On January 4, 2021, we entered into a revolving promissory note agreement with our president and principal stockholder that, as amended, provides for total loans of up to $75,000 at an interest rate 3.5% per annum, which is repayable on or before December 31, 2023. We received proceeds under the revolving promissory note of $22,446 during the six months ended March 31, 2023, resulting in principal balances of $74,489 and $52,043, with accrued interest of $3,064 and $1,909, at March 31, 2023 and September 30, 2022, respectively. During December 2021, we entered into a revolving promissory note agreement with another principal stockholder that, as amended, provides for loans of up to $13,240 at an interest rate of 3.5% per annum, which is repayable on or before December 31, 2023. We received proceeds under the second revolving promissory note of $2,100 during the six months ended March 31, 2023, resulting in principal balances of $10,826 and $8,726, with accrued interest of $346 and $179, at March 31, 2023 and September 30, 2022, respectively.

8

We believe we will have adequate funds to meet our obligations for the next twelve months from our current cash, the revolving note agreements, and cash flows from operations, subject to an anticipated increase in the maximum principal amounts of the revolving note agreements. Cash flow from operations has not historically been sufficient to sustain our operations without the additional sources of capital described above. Our future working capital requirements will depend on many factors, including an increase in the amounts and extension of the due dates of the revolving loan agreements, the expansion of our product line to include the new SLINKOR product, and the costs of redesigning the SLINKOR product. To the extent our cash, cash equivalents, and cash flows from operating activities and the revolving note agreements are insufficient to fund our future activities, we may need to raise additional funds through additional stockholder loans or private equity or debt financing. We also may need to raise additional funds in the event we determine in the future to effect one or more acquisitions of businesses, technologies, or products. If additional funding is required, we may not be able to effect an equity or debt financing on terms acceptable to us or at all

Cash Requirements

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As of March 31, 2023 and September 30, 2022, we did not have any lease obligations or requirements or other agreements requiring a significant commitment of cash.

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Off-Balance Sheet Arrangements

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As of March 31, 2023 and September 30, 2022, we did not have any off-balance sheet financing arrangements.

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Critical Accounting Estimates

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There have been no material changes to our critical accounting estimates as previously disclosed in our Annual Report on Form 10-K for the fiscal year ended September 30, 2022.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not Applicable. The Company is a “smaller reporting company.”

Item 4. Controls and Procedures

Evaluation of disclosure controls and procedures.

Under the supervision and with the participation of our management, including our President and Treasurer who serves as our principal executive and principal financial officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (“the Exchange Act”) as of March 31, 2023, the end of the period covered by this report. Based upon that evaluation, our President and Treasurer, concluded that our disclosure controls and procedures as of March 31, 2023 were effective such that the information required to be disclosed by us in reports filed under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management, including our President and Treasurer, as appropriate to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.

Changes in internal controls over financial reporting.

There was no change in our internal control over financial reporting during the three months ended March 31, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

9

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any material pending legal proceedings.

Item 1A. Risk Factors

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Not Applicable. The Company is a “smaller reporting company.”

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

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Item 3. Defaults upon Senior Securities

Not Applicable.

Item 4. Mine Safety Disclosures

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Not Applicable.

Item5. Other Information

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None.

Item 6: Exhibits

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The following are included as exhibits to this report:

Exhibit Number	Title of Document	Location
3.1	Articles of Incorporation	Incorporated by Reference(1)
3.2	Articles of Merger dated February 24, 2021	Incorporated by Reference(1)
3.3	Bylaws	Incorporated by Reference(1)
31.1	Section 302 Certification of Chief Executive and Chief Financial Officer	This Filing
32.1	Section 1350 Certification of Chief Executive and Chief Financial Officer	This Filing
101.INS	Inline XBRL Instance Document.
101.SCH	Inline XBRL Taxonomy Extension Schema Document.
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104	The cover page of the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, formatted in Inline XBRL (included within Exhibit 101).
(1)	Incorporated by reference to the Company’s Registration Statement on Form 10-12G filed June 24, 2021.
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10
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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.

	OutdoorSpecialty Products, Inc.
Dated: May 4, 2023	By	/s/ Kirk Blosch
		Kirk Blosch
		President, Secretary and Treasurer
		(Principal Executive and Accounting Officer)

11

Exhibit 31.1

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I, Kirk Blosch, certify that:

1.	I have reviewed this report on Form 10-Q of Outdoor Specialty Products, 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<br>to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period<br>covered by this report;
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3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material<br>respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this<br>report;
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4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and<br>procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange<br>Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:
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a.	Designed such disclosure controls and procedures, or caused<br>such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,<br>including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which<br>this report is being prepared;
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b.	Designed such internal control over financial reporting, or<br>caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding<br>the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally<br>accepted accounting principles;
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c.	Evaluated the effectiveness of the registrant’s disclosure<br>controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,<br>as of the end of the period covered by this report based on such evaluation; and
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d.	Disclosed in this report any change in the registrant’s<br>internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s<br>fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the<br>registrant’s internal control over financial reporting; and
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5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over<br>financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons<br>performing the equivalent functions):
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a.	All significant deficiencies and material weaknesses in the<br>design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s<br>ability to record, process, summarize and report financial information; and
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b.	Any fraud, whether or not material, that involves management or other<br>employees who have a significant role in the registrant’s internal control over financial reporting.
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Date: May 4, 2023	/s/ Kirk Blosch
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	Kirk Blosch
	President, Secretary and Treasurer
	(Principal Executive Officer and
	Principal Financial Officer)

Exhibit 32.1

CERTIFICATION PURSUANT TO18 U.S.C. SECTION 1350,AS ADOPTED PURSUANT TOSECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

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In connection with the Quarterly Report of Outdoor Specialty Products, Inc. (the “Company”) on Form 10-Q for the period ended March 31, 2023, as filed with the Securities and Exchange Commission on or about the date hereof (the “Report”), I, Kirk Blosch, President, Secretary and Treasurer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

May 4, 2023	/s/ Kirk Blosch
	Kirk Blosch
	President, Secretary and Treasurer

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act has been furnished to Outdoor Specialty Products, Inc. and will be retained by Outdoor Specialty Products, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.