Form 10-Q - Quarterly report [Sections 13 or 15(d)]

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

____________________

FORM 10-Q

____________________

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2023

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from ____________ to____________

Commission File No. 000-52036

HIGH SIERRA TECHNOLOGIES, INC.

(Exact name of Registrant as specified in its charter)

Colorado	84-1344320
(State or Other Jurisdiction of	(I.R.S. Employer Identification No.)
incorporation or organization)

1495 Ridgeview Drive, Suite 230A

Reno, Nevada 89519

(Address of Principal Executive Offices)

(775) 410-4100

(Registrant’s telephone number, including area code)

________________________N/A_______________________

(Former name, former address and former fiscal year,

if changed since last report)

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

Securities registered pursuant to Section 12(g) of the Act: Common Stock, no par value

Indicate by check mark whether the Registrant has (1) 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 [X] 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 [X] No [ ].

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See definition 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 [X]	Smaller reporting company [X]
	Emerging Growth company [X]

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 new 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 [X]

As of December 14, 2023, the Registrant had 20,641,749 shares of common stock outstanding.

High Sierra Technologies, Inc.

Contents

		Page
Forward-Looking Statements		4

PART I - FINANCIAL INFORMATION		5

Item 1.	Financial Statements	5

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	21

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	27

Item 4.	Controls and Procedures	27

PART II - OTHER INFORMATION		27

Item 1.	Legal Proceedings	27

Item 1A.	Risk Factors	27

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	28

Item 3.	Defaults Upon Senior Securities	28

Item 4.	Mine Safety Disclosures	28

Item 5.	Other Information	28

Item 6.	Exhibits	28

Signatures		30

FORWARD-LOOKING STATEMENTS

In this Quarterly Report on Form 10-Q, references to the “Company,” “we,” “us,” “our” and words of similar import refer to High Sierra Technologies, Inc., unless the context requires otherwise.

This Quarterly Report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). In some cases, you can identify forward-looking statements by the following words: “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “ongoing,” “plan,” “potential,” “predict,” “project,” “should,” “will,” “would,” or the negative of these terms or other comparable terminology, although not all forward-looking statements contain these words. Forward-looking statements are not a guarantee of future performance or results and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time the statements are made and involve known and unknown risks, uncertainties and other factors that may cause our results, levels of activity, performance or achievements to be materially different from the information expressed or implied by the forward-looking statements in this Quarterly Report. These factors, risks and uncertainties are discussed in our filings with the Securities and Exchange Commission and include, among others:

●

our ability to raise capital;

●

declines in general economic conditions in the markets where we may compete;

●

unknown environmental liabilities associated with any companies or properties we may acquire; and

●

significant competition in the markets where we may operate.

You should read any other cautionary statements made in this Quarterly Report as being applicable to all related forward-looking statements wherever they appear in this Quarterly Report. We cannot assure you that the forward-looking statements in this Quarterly Report will prove to be accurate and therefore prospective investors are encouraged not to place undue reliance on forward-looking statements. You should read this Quarterly Report completely. Other than as required by law, we undertake no obligation to update or revise these forward-looking statements, even though our situation may change in the future.

PART I

Item 1. Financial Statements

HIGH SIERRA TECHNOLOGIES, INC.

Condensed Consolidated Balance Sheets

September 30, 2023 and December 31, 2022

		September 30,	December 31,
		2023 (Unaudited)	2022
	ASSETS
Current Assets
	Cash	$ 17,332	$ 12,258
	Prepaid rent	1,495	1,457
	Deposits	-	10,401
	Total Current Assets	18,827	24,116

Property, Plant and Equipment, net		46,975	77,386

	Total Assets	$ 65,802	$ 101,502

	LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
	Notes payable	$ 395,500	$ 385,500
	Notes payable-related party	13,306	13,306
	Current portion convertible notes payable, net of debt discount	39,219	33,239
	Accounts payable and accrued expenses	163,136	120,777
	Accounts payable and accrued expenses-related party	10,157	8,963
	Advanced royalties	25,000	-
	Total Current Liabilities	646,318	561,785

Long Term Liabilities
	Non-current portion convertible notes payable, net of debt discount	176,294	50,000

	Total Long-Term Liabilities	176,294	50,000

	Total Liabilities	822,612	611,785

Commitments and contingencies		-	-

Stockholders’ Deficit
	Preferred stock, no par value, non-voting, 5,000,000
	shares authorized, 0 shares issued and outstanding at
	September 30, 2023 and December 31, 2022,
	respectively	-	-
	Common stock, no par value, 50,000,000 shares
	authorized; 20,641,749 shares issued and outstanding
	at September 30, 2023 and 20,616,749 shares issued
	and outstanding at December 31, 2022, respectively	992,490	954,383
	Accumulated Deficit	(1,750,190)	(1,464,666)
	Noncontrolling interest	890	-
	Total Stockholders' Deficit	(756,810)	(510,283)

	Total Liabilities and Stockholders' Deficit	$ 65,802	$ 101,502

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

HIGH SIERRA TECHNOLOGIES, INC.

Condensed Consolidated Statements of Operations

For the Three Months and Nine Months Ended September 30, 2023 and 2022

(Unaudited)

		Three Months Ended		Nine Months Ended
		September 30,		September 30,
		2023	2022	2023	2022

Revenues		$ -	$ -	$ -	$ -

	Total revenues	-	-	-	-

Operating Expenses
	Depreciation	10,137	10,428	30,411	28,103
	Contract Services	16,574	5,000	35,873	19,000
	Professional Services	41,476	11,715	120,914	57,405
	SG&A	5,021	7,731	38,236	62,872

	Total operating expenses	73,208	34,874	225,434	167,380

(Loss) from operations		(73,208)	(34,874)	(225,434)	(167,380)

Other (expense)
	Amortization of debt discount	(3,155)	-	(10,381)	-
	Interest (expense)	(17,638)	(17,132)	(48,432)	(49,808)
	Interest (expense)-Related party	(485)	(402)	(1,277)	(1,194)

	Total other (expense)	(21,278)	(17,534)	(60,090)	(51,002)

(Loss) before income taxes		(94,486)	(52,408)	(285,524)	(218,382)
	Income taxes	-	-	-	-

	Consolidated net (loss)	(94,486)	(52,408)	(285,524)	(218,382)
	Less: Net (loss) noncontrolling interest	-	-	(110)	-

Net (loss) attributable to High Sierra Technologies, Inc		$ (94,486)	$ (52,408)	$ (285,414)	$(218,382)

(Loss) per share-Basic and diluted		$ (0.00)	$ (0.00)	$ (0.01)	$ (0.01)

Weighted average shares outstanding
	Basic and diluted	20,641,749	20,494,645	20,631,035	20,489,639

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

HIGH SIERRA TECHNOLOGIES, INC.

Condensed Consolidated Statements of Stockholders' Deficit

For the Three Months, Six Months and Nine Months Ended September 30, 2023 and 2022

(Unaudited)

	Preferred Stock		Common Stock		Accumulated	Noncontrolling	Stockholders'
	Shares	Amount	Shares	Amount	Deficit	Interest	Deficit
Balance-January 1, 2022	-	$ -	20,461,311	$ 704,449	$(1,140,714)	$ -	$ (436,265)

Proceeds from the sale of common stock	-	-	33,334	50,000	-	-	50,000

Net (loss) for three months ended March 31, 2022	-	-	-	-	(114,054)	-	(114,054)

Balance – March 31, 2022	-	$ -	20,494,645	$ 754,449	$ (1,254,768)	$ -	$ (500,319)

Net loss for the three months ended June 30, 2022	-	-	-	-	(51,920)	-	(51,920)

Balance-June 30, 2022	-	$ -	20,494,645	$ 754,449	$(1,306,688)	$ -	$ (552,239)

Net (loss) for the three months ended September 30, 2022	-	-	-	-	(52,408)	-	(52,408)

Balance-September 30, 2022	-	$ -	20,494,645	$ 754,449	$ (1,359,096)	$ -	$ (604,647)

	Preferred Stock		Common Stock		Accumulated	Noncontrolling	Stockholders'
	Shares	Amount	Shares	Amount	Deficit	Interest	Deficit
Balance-January 1, 2023	-	$ -	20,616,749	$ 954,383	$(1,464,666)	$ -	$ (510,283)

Contribution of noncontrolling interest	-	-	-	-	-	1,000	1,000

Warrant issuance cost	-	-	-	3,294	-	-	3,294

Net (loss) for three months ended March 31, 2023	-	-	-	-	(95,034)	(110)	(95,144)

Balance-March 31,2023	-	$ -	20,616,749	$ 957,677	$ (1,559,700)	$ 890	$ (601,133)

Proceeds from sale of common stock	-	-	25,000	25,000	-	-	25,000

Net loss for the three months ended June 30, 2023	-	-	-	-	(96,004)	-	(96,004)

Balance-June 30, 2023	-	$ -	20,641,749	$ 982,677	$(1,655,704)	$ 890	$ (672,137)

Warrant issuance cost	-	-	-	9,813	-	-	9,813

Net (loss) for the three months ended September 30, 2023	-	-	-	-	(94,486)	-	(94,486)

Balance-September 30, 2023	-	$ -	20,641,749	$ 992,490	$(1,750,190)	$ 890	$ (756,810)

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

HIGH SIERRA TECHNOLOGIES, INC.

Condensed Consolidated Statements of Cash Flows

For the Nine Months Ended September 30, 2023 and 2022

(Unaudited)


	Nine Months Ended
	September 30,
	2023	2022

CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net loss	$ (285,524)	$ (218,382)
Adjustments to reconcile net loss to net cash used
in operating activities:
Depreciation	30,411	28,103
Amortization of debt discount	10,381	-
Cost of issuance of debt	46,428	-
Changes in assets and liabilities:
Decrease (increase) in prepaid rent	(38)	1,457
Decrease in deposit	10,401	-
Increase in accounts payable and accrued expenses	42,359	28,018
Increase in accounts payable and accrued expenses-Related party	1,194	1,195
Increase in advanced royalties	25,000	-

Net cash used in operating activities	(119,388)	(159,609)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	-	(43,435)

Net cash used in investing activities	-	(43,435)

CASH FLOWS FROM FINANCING ACTIVITIES:
Contribution of non-controlling interest	890	-
Proceeds from sale of common stock	25,000	50,000
Proceeds from notes payable	10,000	-
Payment of Financing costs	(15,000)	-
Proceeds from convertible notes payable	103,572	100,000

Net cash provided by financing activities	124,462	150,000

Net (decrease) increase in cash	5,074	(53,044)

CASH AT BEGINNING PERIOD	12,258	55,351

CASH AT END OF PERIOD	$ 17,332	$ 2,307

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$ 16,328	$ 14,578
Cash paid for income taxes	$ -	$ -
Debt discount	$   6,878	$ -

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

NOTE 1- Summary of History and Significant Accounting Policies

Nature of Operations

Gulf & Orient Steamship Company, LTD. (“Gulf”) was incorporated in the State of Colorado on May 9, 1996. Gulf originally intended to engage in the business of marine transportation.

On December 31, 2018, Gulf entered into a Share Exchange Agreement with High Sierra Technologies, Inc., a Nevada corporation (“High Sierra”), and all of its shareholders. The shareholders of High Sierra were issued shares of the Gulf’s common stock on a one for one share basis in exchange for their shares of High Sierra’s common stock. High Sierra became a wholly owned subsidiary of Gulf in the business combination. The Share Exchange was treated as a reverse merger and recapitalization, and as a result, the consolidated financial statements are presented under successor entity reporting, with an inception date of August 6, 2018. Subsequently Gulf’s name was changed to High Sierra Technologies, Inc. (together with its subsidiaries, the “Company”).

High Sierra was incorporated in the State of Nevada on August 6, 2018. It was formed with the intention that it would become the assignee, owner and licensor of certain Intellectual Property (the “Intellectual Property”) that was, prior to assignment, the property of Vincent C. Lombardi, Ph.D., who is an officer, director and co-founder of High Sierra. High Sierra was further formed with the goal that it would continue to develop and expand its intellectual property portfolio with an emphasis on the recreational cannabis industry as well as the industrial hemp industry.

The Company is a start-up that develops patents and other products used in the processing of cannabis, including industrial hemp, and will license these technologies to companies in the industry. The Company will likely incur research and development expenses in the future and intends to develop a policy regarding the same.

On November 17, 2022, High Sierra executed a Joint Venture Agreement (the “Joint Venture Agreement”) with Hempacco Co., Inc. (“Hempacco”) for the production, marketing, and sales of hemp smokables that will use the Company’s patented and patent-pending technologies, as well as certain patented and patent-pending technologies held by Hempacco. Pursuant to this Joint Venture Agreement, High Sierra and Hempacco formed a new Nevada corporation known as Organipure, Inc. (“Organipure”). High Sierra and Hempacco each own one-half of the equity interests in Organipure.

In connection with the execution of the Joint Venture Agreement, Hempacco also entered a Hemp Smokables Manufacturing Agreement with Organipure (the “Manufacturing Agreement”), pursuant to which Hempacco will act as Organipure’s exclusive worldwide manufacturer and supplier of hemp smokables, subject to the terms and conditions of the Manufacturing Agreement. The hemp smokables will be manufactured according to product specifications and packaging described in the Manufacturing Agreement.

Also, in connection with the execution of the Joint Venture Agreement, High Sierra entered into a Patent License Agreement with Organipure (the “HSTI Patent License Agreement”), which granted Organipure a non-exclusive license of High Sierra’s patented and patent-pending technologies to be used in connection with the hemp smokable products to be produced, marketed, and sold by Organipure. The annual license fee will be 5% of Organipure’s gross receipts from the use of the High Sierra patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the HSTI Patent License Agreement.

Similarly, Hempacco entered into a Patent License Agreement with Organipure (the “Hempacco Patent License Agreement”) which granted to Organipure a non-exclusive license of Hempacco’s patented and patent pending technologies to be used in connection with the hemp smokable products. The annual license fee will be 5% of Organipure’s gross receipts from the use of the Hempacco patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the Hempacco Patent License Agreement.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

Hempacco is an industry leader in the hemp smokables market space. Hempacco’s state-of-the-art production facility provides it with superior production capabilities that allow it to be able to currently produce over 30 million hemp cigarettes per month with the ability to quickly expand its production capabilities with very short notice.

This is the first use of the patented technology developed by High Sierra. Recently, Organipure began production of hemp smokables using the patented technology developed by High Sierra. Organipure expects to begin generating revenue in the fourth quarter of 2023.

The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent it is seeking to concurrently fund and close.

Basis of Presentation and Consolidation

The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

The Company consolidates its subsidiaries in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 810, and specifically ASC 810-10-15-8 which states, "the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." All inter-company transactions have been eliminated during consolidation. The Company’s subsidiaries are High Sierra Technologies, Inc., a Nevada corporation, and the 50% interest in Organipure, Inc., a Nevada corporation (“Organipure”). The Company controls 50% of the Board of Directors of Organipure.  Since November of 2022, the Company has been actively involved in the development of Organipure’s operations with power to direct the activities and significantly impact Organipure’s economic performance. The Company also has obligations to absorb losses and the right to receive benefits from Organipure. As such, in accordance with ASC 810-10-25-38A through 25-38J, Organipure is consolidated as a VIE of the Company.

Concentration of Risk

The Company places its cash and temporary cash investments with established financial institutions. At times, such cash and investments may be in excess of the FDIC insurance limit.

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

Long-lived Assets

Long-lived assets are stated at cost. Maintenance and repairs are expensed as incurred. Depreciation is determined using the straight-line method over the estimated useful lives of the assets, which is one to five years.

Where an impairment of a property’s value is determined to be other than temporary, impairment for the estimated potential loss is recorded to adjust the property to its net realizable value.

When items of building or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in the results of operations. The Company does not have any long-lived tangible assets, which are considered impaired as of September 30, 2023 and December 31, 2022.

The Company applies the provisions of ASC 360-10, Property, Plant and Equipment, where applicable to all long-lived assets. ASC 360-10 addresses accounting and reporting for impairment and disposal of long-lived assets. The Company periodically evaluates the carrying value of long-lived assets to be held and used in accordance with ASC 360-10. ASC 360-10 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.

Intangible Assets

Goodwill and intangible assets are reviewed for potential impairment in accordance with ASC 350, Intangibles - Goodwill and Other, whenever events or circumstances indicate that their carrying amounts may not be recoverable. The Company had no such intangibles at September 30, 2023, and recorded no impairment losses during the quarters ended September 30, 2023 and 2022. The Company currently writes off all costs related to any intangible assets it has or is acquiring to current operating expenses.

Revenue Recognition

The Company applies ASC 606, Revenue from Contracts with Customers. Under ASC 606, the Company will recognize revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue as each performance obligation is satisfied.

Advertising

Advertising costs are expensed as incurred. Advertising expenses for the nine months ended September 30, 2023 and 2022 were $0.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

Fair Value of Financial Instruments

The Company adopted ASC 820, Fair Value Measurements and Disclosures, which provides a framework for measuring fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:

Level 1 — Quoted prices for identical assets and liabilities in active markets;

Level 2 — Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and

Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.

Emerging Growth Company Critical Accounting Policy Disclosure

The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has chosen to “opt out” of such extended transition period, and as a result, the Company will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

Income Taxes

The Company accounts for income taxes under ASC 740-10-30, Income Taxes. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

The Company adopted ASC 740-10-25, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.

Loss Per Share

Net loss per common share is computed pursuant to ASC 260-10-45, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period, unless their effect is anti-dilutive due to continuing losses. As of September 30, 2023, the Company had a total of 109,999 (76,666 from outstanding warrants and 33,333 from convertible notes payable) potentially dilutive shares outstanding.

Recent Accounting Pronouncements

On December 31, 2022, the Company adopted FASB’s Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s own equity (Subtopic 815-40). This standard eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The adoption of ASU 2020-06 did not have a material impact on the Company’s financial statements.

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We adopted the new standard effective January 1, 2021 and do not expect the adoption of this guidance to have a material impact on our financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

NOTE 2 – Financial Condition and Going Concern

The Company’s financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has sustained operating losses during the current year and may not achieve the level of profitable operations to sustain its activities. These factors raise substantial doubt as to its ability to obtain debt and/or equity financing and achieve profitable operations.

Management intends to raise additional operating funds through equity and/or debt offerings. However, there can be no assurance management will be successful in its endeavors. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern.

There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail its operations.

NOTE 3 – Offering Costs

The Company has incurred offering costs for a planned public offering of common stock in 2023 including legal, audit, tax and other professional fees. These costs will either be offset against the proceeds of the offering or written off if the offering is unsuccessful.

NOTE 4 – Property and Equipment

At September 30, 2023 and December 31, 2022, property and equipment consisted of the following:

	Useful Lives	September 30, 2023	December 31, 2022

Equipment	5	$ 176,750	$ 176,750
Furniture and lab equipment	5	25,989	25,989
Leasehold improvements	15	17,445	17,445
		220,184	220,184
Less: accumulated depreciation		(173,209)	(142,798)
		$ 46,975	$ 77,386

Depreciation expense was $30,411 and $28,103 for the nine months ended September 30, 2023 and 2022, respectively.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

NOTE 5 – Notes Payable

The Company’s debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12-16% interest, interest and principal due June 6, 2023 through October 27, 2023, unsecured. (1)	$ 395,500	$ 385,500

Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount (3)	87,171	83,239

Notes payable-Senior Convertible Promissory Notes, 8% interest, interest and principal due July 7, 2026 through August 16, 2026 (4), net of debt discounts (5)	128,342	0

Total due	611,013	468,739
Current Portion-Notes Payable	395,500	385,500
Current Portion-Convertible Notes Payable	39,219	33,239
Long-term portion	$176,294	$ 50,000

(1)

One note for $50,000 includes as an additional return on the debt a 3% interest in the gross crop yield from the Company’s hemp crop in McDermitt, NV. No accrual has been made for this interest due to failure of crop and no proceeds received from a Gross Crop Yield. This note was purchased by another note holder and the additional return from a Gross Crop Yield was eliminated.

(2)

The Series 2 notes contain certain automatic and voluntary conversion provisions. The payee has the option to voluntarily convert the note to shares of the common stock of the Company, at any time during the term of the note, or any extension of the note, at a conversion price of $1.50. The payee will also be issued warrants for the purchase of common stock in the Company with a value equal to 50% of the face amount of the note and effective as of the date of any conversion to shares of common stock in the Company. Such warrants will be priced at $1.50 per share during the three-year term of the note or any extension of the note.

(3)

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 14,643	$ -	$ 3,863	$ 10,781
John Cathcart	2,118	3,294	5,412	0
Total	$ 16,761	$ 3,294	$ 9,274	$ 10,781

(4)

The notes contain certain automatic and voluntary conversion provisions. The payee has the option to voluntarily convert the note to shares of the common stock of the Company, at any time during the term of the note, or any extension of the note, at a conversion price of $1.00. The broker will also be issued warrants for the purchase of common stock in the Company with a value equal to $1.00 for conversion to shares of common stock in the Company. Such warrants will be priced at $1.00 per share during the three-year term of the note or any extension of the note.

NOTE 5 – Notes Payable(continued)

(5)

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 0	$ 8,271	$   535	$ 7,699
Mark A. Greenberg Family Trust	0	16,542	572	16,007
Total	$ 0	$ 24,813	$ 1,107	$ 23,706

The Company has incurred an interest expense of $48,432 and $49,808 during the nine months ended September 30, 2023 and 2022, respectively. The Company has interest accrued on the above notes in the amount of $136,227 and $100,305 at September 30, 2023 and 2022, respectively. The Company has paid $16,328 and $14,578 of the accrued interest for the nine months ended September 30, 2023 and 2022, respectively.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

NOTE 6 – Notes Payable-Related Party

The Company’s related party debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured	$ 13,306	$ 13,306

Total due	13,306	13,306
Current Portion	13,306	13,306
Long-term portion	$ -	$ -

The Company has incurred an interest expense of $1,277 and $1,194 during the nine months ended September 30, 2023 and 2022, respectively. The Company has interest accrued on the above notes in the amount of $10,157 and $8,561 at September 30, 2023 and 2022, respectively.

NOTE 7 – Capital Changes

Offering of Securities

Common stock

Previously, we offered a maximum of 2,000,000 Shares of common stock (“Shares”) exclusively to “accredited investors”. There is no minimum number of Shares to be sold pursuant to the offering other than the minimum purchase requirement. The offering price is $1.50 per Share (for an aggregate offering amount of up to $3,000,000). This offering became effective February 4, 2020 and was amended February 1, 2021 to extend the date of the offering through May 1, 2022. On January 14, 2022, the Company extended the date of the offering through October 1, 2022. This offering as of the date of this report has expired.

The Company sold 68,334 shares of its common stock for gross proceeds of $85,000 under this offering during the year ended December 31, 2022

In the fourth quarter of 2022, an investor converted $100,000 of their Secured Convertible Note and related accrued interest in the amount of $5,655 into 70,437 shares of common stock of the Company. The individual also exercised 16,667 warrants from their Secured Convertible Note and purchased 16,667 shares of common stock for $25,000.

On April 27, 2023 the Company sold 25,000 shares of its restricted common stock to an individual for $25,000.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

NOTE 7 – Capital Changes(continued)

Secured Convertible Notes

Previously, we offered up to $1,000,000 in Series 2 Senior Convertible Secured Promissory Notes exclusively to “accredited investors”. The Notes will be in a minimum face amount/increment of $10,000 for a term of three years and shall bear interest at a rate at eight Percent (8%) per annum. The Notes will automatically convert to Common Stock of the Company if the Company has received $1,000,000 from its offering or any other source or sources at a conversion price of $1.50 per share. The Notes can also be voluntarily converted by the holder. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of the Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of the Note or any extension of the Note. As of the date of this report, this Offering has expired.

The Company sold $100,000 of these Notes during the year ended December 31, 2022.

In the first quarter of 2023, an investor converted $100,000 of their Secured Convertible Note and related accrued interest in the amount of $5,655 into 70,437 shares of common stock of the Company. The individual also exercised 16,667 warrants from their Secured Convertible Note and purchased 16,667 shares of common stock for $25,000.

The principal balance of convertible notes payable was $87,917 as of September 30, 2023 and $33,239 as of December 31, 2022, respectively.

On October 17, 2022, the Company entered into an Agreement with Boustead Securities for a Proposed Pre-IPO Financing, Initial Public Offering and Corporate Transactions. The Agreement contemplates that Boustead Securities could act as the underwriter of a future public offering of the Company’s securities based on certain terms and conditions described in the Agreement. The Agreement describes, among other things, the success fees or compensation that the Company will be obligated to pay to Boustead Securities in the event that the Company engages in certain transactions described in the Agreement such as a private placement offering, a public offering, merger, acquisition, joint venture, license, etc., during the term of the Agreement or during a tail period (12 months following termination of the Agreement) thereafter. The Agreement terminates upon the later of: (a) eighteen months from the date of the Agreement; (b) twelve months from the closing date of a public offering of the Company’s securities (if one is engaged in); or (c) the mutual agreement of the parties. The Agreement does not contain any obligation on the part of the Company to engage in any such transactions or for Boustead Securities to participate in any such transactions with the Company. In the Agreement, the Company grants to Boustead Securities an irrevocable right of first refusal for approximately two years following the termination of the Agreement to act as the sole investment banker, sole book-runner, sole financial advisor and/or sole placement agent, at Boustead’s sole discretion, for each transaction described in the Agreement. Based on the agreement with Boustead Securities on October 17, 2022, Boustead Securities will be paid at each Closing from the proceeds in the Escrow Account, fees including and not to exceed: a cash commission of nine percent (9%) of the gross purchase price of Notes sold in the Offering, subject to reduction for sales to certain Subscribers.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

Boustead shall also receive a non-accountable expense allowance of one percent (1%) of the gross Purchase Price paid by Subscribers in the Offering; and will receive warrants to purchase a number of shares of Common Stock equal to seven percent (7%) of the Common Stock underlying the Notes sold in the Offering to investors, with a term of five (5) years from the relevant Closing Date, at an exercise price of $1.00 per share, such number of shares to be determined based upon a conversion price of $1.00 per share. The first two closings were held in July and August of 2023 for gross proceeds of $150,000.

Warrants

Under an Investment Banking Agreement, the Company issued 50,000 warrants. The exercise price per share of the Common Stock under this Warrant is $0.01 and is fully vested on the Issue Date and is non-cancellable and non-redeemable. As of the date hereof, 10,000 of these warrants have been exercised for $100.00.

The Company issued 33,333 warrants under the Secured Convertible Note Agreement at fair value of $30,985 at an exercise price of $1.50 per share and 16,667 were exercised for $25,000.

The Company issued 10,000 warrants under a new note payable in the year ended December 31, 2022 at fair value of $3,294 at an exercise price of $1.50 per share.

The Company issued 10,000 warrants under a new note payable in the three months ended March 31, 2023 at fair value of $3,294 at an exercise price of $1.50 per share.

The Company issued 10,500 warrants (one issuance for 3,500 warrants and one issuance for 7,000 warrants) pursuant to an Investment Banking Agreement in the three months ended September 30, 2023 at a fair value of $9,813 at an exercise price of $1.00 per share.

Common Stock Purchase Warrants

As of September 30, 2023, the following common stock purchase warrants were outstanding:

	Warrants		Exercise Price
Outstanding – December 31, 2022		66,667	$	.01
Granted		20,500		1.00 - 1.50
Canceled/forfeited		-		-
Exercised		-		-

Outstanding – September 30, 2023		87,167	$	.01-1.50

Name	Term	Grant	Vesting	Shares	Exercise	FV	Sum of	Grant End	Measurement	Remaining
		Date	Date		Price			Date	Date	Life

Kutler-Dodd Trust	3	11/1/2022	11/1/2022	16,667	1.500	25,000	16,667	11/1/2025	09/30/2023	2.37
John Cathcart	3	11/27/2022	11/27/2022	10,000	1.500	15,000	10,000	11/27/2025	09/30/2023	2.09
John Cathcart	3	02/10/2023	02/10/2023	10,000	1.500	15,000	10,000	02/10/2026	09/30/2023	2.16
Averill Satloff	5	01/1/2021	01/1/2021	40,000	0.010	400	40,000	01/1/2026	09/30/2023	2.26
Boustead Securities	5	07/07/2023	07/07/23	3,500	1.00	3,500	3,500	07/07/2028	09/30/2023	4.77
Boustead Securities	5	08/16/2023	08/16/2023	7,000	1.00	7,000	7,000	08/16/2028	09/30/2023	4.88

						65,900	87,167

The Warrant Average Price Per Share as of September 30, 2023 was $0.76, and the Weighted Average Remaining Contractual Life of all warrants is 3.09 years.

HIGH SIERRA TECHNOLOGIES, INC.

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023 and December 31, 2022

The fair value of the outstanding common stock purchase warrants was calculated using the Black-Scholes option-pricing model with the following assumptions at the measurement date(s):

	Measurement date
Dividend yield		0%
Expected volatility	378-381%
Risk-free interest rate	4.42%
Expected life (years)	5.00
Stock Price		$1.00
Exercise Price		$1.00-1.50

NOTE 8 – Contingencies, Commitments, Legal Matters and Consulting Agreements

The management of the Company has conducted a diligent search and concluded that there were no commitments, contingencies, or legal matters pending at the balance sheet dates, other than what has been disclosed below.

On November 9, 2021, the Company entered into an agreement to lease a small commercial space in Reno to be used as a Research and Development Facility. It is 1,475 square feet and the initial monthly rent was $1,253.75 plus $203.50 in estimated CAM charges. The lease was for one year. The Company elected to exclude from its balance sheet recognition of right of use assets and lease liabilities on leases having a term of 12 months or less (“short-term leases”). Lease expense is recognized on a straight-line basis over the lease term.

The Lease Agreement was amended and signed on January 11 and 18, respectively, 2023, and took effect on February 1, 2023 and the term was extended as per above to January 31, 2024. The new monthly rent was $1,291.36. The monthly CAM charges remained the same ($203.50).

The Company paid $13,416 and $11,658 of rent expense during the nine months ended September 30, 2023 and 2022, respectively. The Company has expensed as repairs $1,609 and $1,500 for the three months ended September 30, 2023 and 2022, respectively, due to the term of the original lease being only for a one-year period.

NOTE 9 – Subsequent Events

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2023 through the date these financial statements were issued and has determined that it has no material subsequent events to disclose in these financial statements.

Item 2. Management’s Discussions and Analysis of Financial Condition and Results of Operations.

Forward-looking Statements

Statements made in this Quarterly Report which are not purely historical are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

Forward-looking statements involve inherent risks and uncertainties, and important factors (many of which are beyond our control) that could cause actual results to differ materially from those set forth in the forward-looking statements, including the following, general economic or industry conditions, nationally and/or in the communities in which we may conduct business, changes in the interest rate environment, legislation or regulatory requirements, conditions of the securities markets, our ability to raise capital, changes in accounting principles, policies or guidelines, financial or political instability, acts of war or terrorism, other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.

Accordingly, results actually achieved may differ materially from expected results in these statements. Forward-looking statements speak only as of the date they are made. We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.

Company Business - Intellectual Property

The Company’s business is now focused on the business of its wholly-owned subsidiary, High Sierra Technologies, Inc. (“High Sierra”). High Sierra was incorporated in the State of Nevada in August of 2018. It was formed with the intention that it would become the assignee, owner and licensor of certain Intellectual Property that was, prior to assignment, the property of Vincent C. Lombardi, Ph.D. (the “Intellectual Property”) who is an officer, director and co-founder of High Sierra. High Sierra was further formed with the goal that it would continue to develop and expand its intellectual property portfolio with an emphasis on the recreational cannabis industry as well as the industrial hemp industry.

The current Intellectual Property portfolio consists of all of the rights, title and interest that Dr. Lombardi had in certain two Provisional Patent Applications (collectively, the “Applications”). Assignments of both of these applications, which assign their ownership to High Sierra, have been filed with the United States Patent & Trademark Office. The Applications have since been incorporated into and converted into two all-encompassing Utility Patent Applications which have been filed with numerous governmental agencies in the United States, Canada and multiple other countries as is discussed below (collectively the “Utility Patent Applications”). As of the date hereof, there have been two United States Patents issued based on the Utility Patent Application as is also discussed below. As of the date hereof, the Company also has several ongoing Utility Patent Applications in the United States, Europe and Canada. For important information concerning the Company’s Intellectual Property, please refer to the Company’s most recent Annual Report on Form 10-K.

On March 25, 2020, the Company received an International Preliminary Report of Patentability for its Patent Cooperation Treaty Application Number PCT/US2019/014778, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, in which Claims Numbered 1-84 were characterized as novel and Claims Numbered 1-17, 63-70, 83 and 84 were characterized as inventive steps.

On June 5, 2020, the United States Patent and Trademark Office, by way of an Office Action dated May 29, 2020, notified the Company that Claims Numbered 1-17, 63-70 and 83-84 of Patent Application Number 16/255,157, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, were now allowed. These are four of the seven main claims in Patent Application Number 16/255,157. In response to this, the Company’s outside Patent Counsel, Oliff PLC, has filed an Amendment to Patent Application Number 16/255,157 so that these Claims can be issued a formal Notice of Allowance which would then lead to the issuance of a Utility Patent for these Claims. As a result of this action by our attorneys at Oliff PLC, on June 19, 2020, the United States Patent and Trademark Office issued a formal Notice of Allowance and Fee(s) Due which will allow the Utility Patent to be issued once the fees are paid. This Patent was issued as United States Patent Number 10,737,198 on August 11, 2020. The Company’s attorneys at Oliff PLC also prepared a Continuation Application for

Claims Numbered 18-62 and 71-82 so that the Company can continue to prosecute these Claims separately. This Continuation Application has resulted in the issuance of United States Patent Number 10,835,839 on November 17, 2020.

On August 11, 2020, the United States Patent and Trademark Office issued United States Patent Number 10,737,198 to the Company as assignee of Application Number 16/255.157, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, filed by Vincent Lombardi, one of the founders of the Company and its current President and Chief Executive Officer.

On November 17, 2020, the United States Patent and Trademark Office issued United States Patent Number 10,835,839 to the Company as assignee of Application Number 16/255.157, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, filed by Vincent Lombardi, one of the founders of the Company and its current President and Chief Executive Officer.

On May 24, 2022, the United States Patent and Trademark Office issued United States Patent Number 11,338,222 to the Company as assignee of Application Number 16/255.157, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, filed by Vincent Lombardi, one of the founders of the Company and its current President and Chief Executive Officer.

Now United States Patent Numbers 10,737,198, 10,835,839 and 11,338,222 have been formally issued, the Company intends to begin actively marketing and licensing its patented technologies in both the cannabis and hemp market spaces as well as pursuing its own uses of its patented technologies in relation to various end user products that can benefit from its patented technologies. In regards to the issuance of United States Patents Numbered 10,737,198, 10,835,839 and 11,338,222, Vincent C. Lombardi, President and Chief Executive Officer of the Company, has stated that “we believe the effect of the issuance of Patents Numbered 10,737, 198, 10,835,839 and 11,338,222 is that it will allow the Company to be able to effectively control the marketplace for low, or no, odor cannabis and hemp products in the United States which will allow the Company to start generating licensing revenue from the technology disclosed in United States Patents Numbered 10,737,198, 10,835,839 and 11,338,222.”

The Company has received a First Office Action on its Canadian Patent Application Number 3,031,123, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS, and that its attorneys at Oliff PLC and Bereskin & Parr in Canada have responded to it. The Company has also recently amended its Canadian Patent Application so that it accurately reflects the claims embodied in United States Patents Numbered 10,737,198, 10,835,839 and 11,338,222 as well as the Continuation Application Number 17,098/539 filed on November 16, 2020. The Company has received a second Office Action to this Amended Canadian Patent Application and, in concert with its attorneys, has responded to it. The Company has received a third Office Action to this Amended Canadian Patent Application and, in concert with its attorneys, has recently responded to it. Based on this response, on November 7, 2023, the Canadian Patent Office issued the Company Canadian Patent Number 3,031,123.

The Company’s outside Patent Counsel, Oliff PLC has completed the Application to the European Patent Office (“EPO”) based on Patent Cooperation Treaty Application Number PCT/US2019/014778, CANNABIS PRODUCTS MODIFIED BY REMOVING VOLATILE ORGANIC COMPOUNDS AND ADDING VOLATILE UNSATURATED HYDROCARBONS. It has been filed as European Patent Office Application Number 19743904.5. The Company has also recently amended its EPO Application so that it accurately reflects the claims embodied in United States Patents Numbered 10,737,198, 10,835,839 and 11,338,222 as well as the Continuation Application Number 17,098/539 filed on November 16, 2020. This EPO Application, as amended, will allow the Company to simultaneously prosecute its PCT Application in a total of 39 different countries in Europe and the surrounding areas as well as Hong Kong. The Company has received a First Office Action to its European Patent Office Application Number 19743904.5. The Company and its attorneys at Oliff PLC and Astrum Element One Limited in the United Kingdom prepared and filed a detailed response. Based on this response, on October 2, 2023, the EPO issued an Intention to Grant the Company a Patent based on Application Number 19743904.5.

The Company has prepared and filed, on April 22, 2022, a Continuation-in-Part of Application Number 17/098,539 based on further changes to the processes referred to in Application Number 17/098,539 which should result in the Company receiving a fourth United States Patent in due time. The Company believes that the Continuation-in-Part will provide the Company additional protection of its current intellectual property portfolio.

Marketing Plans to License the Intellectual Property

High Sierra is now marketing the licensing of its technology in states in the U.S. where cannabis and/or hemp has been legalized both for medicinal and/or recreational use. It also plans to use a similar marketing strategy in all provinces in Canada which have legalized both the medicinal and recreational uses of cannabis as of October 17, 2018. Hemp has long been legal in Canada. High Sierra is targeting entities that are licensed to produce, process and/or manufacture cannabis and/or hemp related products. High Sierra also believes that its technology will be of interest to tobacco companies in the United States, Canada and other places if those companies choose to enter the cannabis and/or hemp marketplaces as the legalization of cannabis and/or hemp progresses.

High Sierra considers every manufacturer of cannabis and/or hemp products a potential customer. Because each is registered with its respective State and are of public record, High Sierra has begun to identify each manufacturer for a direct marketing campaign. High Sierra plans to aggressively exploit what it believes to be niche areas of the cannabis and/or hemp markets that are not currently being addressed.

Presently, manufacturers of cannabis and/or hemp products are limited to selling low-odor cannabis and/or hemp for smoking, as an extract, and are limited to selling flavored product either as an extract for smoking or edibles. While it is possible to produce a flavored dried plant form without first removing the natural complement of terpenes, High Sierra believes that the strong natural smell and flavor makes it impractical to add additional flavoring other than additional terpenes.

Because low odor or no odor cannabis and/or hemp plant material products for smoking are novel and currently do not exist, it is High Sierra’s goal to create a market for such products by demonstrating their utility and desirability. Low-odor cannabis and/or hemp plant material allows one to smoke cannabis and/or hemp without its use being apparent due to the residual smell on the user. It also allows the user the convenience of smoking cannabis and/or hemp in the form of a rolled cigarette or a pipe. Because low-odor and flavored cannabis and/or hemp plant material can be conveniently made into cigarettes, it is High Sierra’s belief that as cannabis and/or hemp gain acceptance according to local and Federal laws, that the large tobacco companies will want to enter the cannabis and/or hemp market spaces and will rely on their present business model of selling cigarettes that are pre-packaged. These companies are all potential clients to license High Sierra’s technology.

Agreement with Boustead Securities

On November 9, 2022, the Company executed an Agreement with Boustead Securities for a Proposed Pre-IPO Financing, Initial Public Offering and Corporate Transactions (The “Agreement”). The Agreement contemplates that Boustead Securities could act as the underwriter of a future public offering of the Company’s securities based on certain terms and conditions described in the Agreement. The Agreement describes, among other things, the success fees or compensation that the Company will be obligated to pay to Boustead Securities in the event that the Company engages in certain transactions described in the Agreement such as a private placement offering, a public offering, merger, acquisition, joint venture, license, etc., during the term of the agreement or during a tail period (12 months following termination of the Agreement) thereafter. The Agreement terminates upon the later of: (a) eighteen months from the date of the Agreement; (b) twelve months from the closing date of a public offering of the Company’s securities (if one is engaged in); or (c) the mutual agreement of the parties. The Agreement does not contain any obligation on the part of the Company to engage in any such transactions or for Boustead Securities to participate in any such transactions with the Company. In the Agreement, the Company grants to Boustead Securities an irrevocable right of first refusal for approximately two years following the termination of the Agreement to act as the sole investment banker, sole book-runner, sole financial advisor and/or sole placement agent, at Boustead’s sole discretion, for each transaction described in the Agreement. A copy of the agreement is attached to the Company’s Current Report on Form 8-K as Exhibit 10.1 filed on November 14, 2022.

Consulting Agreement

On August 14, 2020, we entered into a non-exclusive Consulting Agreement with Stanley Berk/Steven Leatherman (“SBSL Consultants”) and Jeff Baclet/Tom Prutzman (“Consultants”) pursuant to which the SBSL Consultants and other Consultants agreed to review short term and long term business forecasts for the Company, review documents for due diligence purposes, seek out private and public funding for the Company, and seek out potential licensing partners and potential buyers of the Company’s intellectual property. They referred the Company to Artemis Holdings, LLC. See above. The term of the Agreement was for six months. The Company agreed to pay a consulting fee of $7,500 per month (to be deferred until the Company has raised at least $500,000), and 5.0% of funds raised from any source brought to the Company by the Consultants. The Consultants were also granted warrants to purchase 5.0% of the securities sold in such

fundraising at the same price, which is exercisable for a period of 5 years. This August 14, 2020 Consulting Agreement was amended on December 28, 2020 to now be effective as of January 1, 2021. Under the terms of this amendment the term of the Agreement became one year ending on December 31, 2021. The consulting fees were reduced to $1,200.00 per month, a potential bonus of $45,000 was incorporated, the referral fees were reduced to 2% and the warrants to be issued were set at 2.5% of the value of certain transactions caused by Admiral Investment Banking and 2% of the value of certain transactions caused by Artemis Holdings Group, LLC. A copy of the Amended Consulting Agreement is attached to our Annual Report for the year ended December 31, 2020 as Exhibit 10.7. This Agreement terminated on its own terms on December 31, 2021 and the parties have no further obligations to each other.

Admiral Investment Banking Agreement

On December 28, 2020, the Company entered into an Agreement with Admiral Investment Banking (“Admiral”) to market our Private Placement Offering of 2,000,000 shares of common stock to accredited investors. The Agreement is for the period of one year and has certain renewal provisions. The Agreement provided for commissions of 8% of monies generated by Admiral to be paid to Admiral. It also provided for an override of 2% to be payable to Admiral in the event of the inclusion of another broker/dealer in a transaction. The Agreement also provided for the issuance of warrants to Admiral or its principals in certain instances if so designated by Admiral. The warrants are exercisable at $0.01 per share for a period of five (5) years after the issuance date and cover a total of 50,000 shares of which 10,000 have been exercised. The Company terminated the Agreement effective as of November 10, 2021, but the outstanding warrants are still in effect.

Vestech Securities. Inc. Finders’ Fee Agreement

On February 24, 2022, the Company entered into a non-exclusive Finders Fee Agreement (the “Agreement”) with Vestech Securities, Inc. (“Vestech”) under which Vestech will work to introduce parties to the Company who may be interested in purchasing common stock in the Company, providing capital financing and/or purchasing or licensing some, or all, of the Company’s Patented and Patent Pending technologies. The Agreement is for the period of six months and provides for a Finders’ Fee of 8% for capital raising transactions and a Finders Fee of 4% for Merger and Acquisitions transactions. This Agreement expired in August of 2022. A copy of this Agreement was attached to its March 31, 2023 Quarterly Filing as Exhibit 10.17.

Hemp Cigarette Business

High Sierra has identified a growing market place for hemp cigarettes especially those that can benefit from High Sierra’s patented and patent pending technologies. It is the intention of High Sierra to enter into this market place as soon as possible after it receives sufficient funding from its Private Placement Offerings. To that effect, the Company is now negotiating with one of the largest hemp cigarette manufacturers in the country to enter into a joint venture to produce and market a new brand of low odor hemp cigarettes. The negotiations resulted in the execution of a non-binding Letter of Intent dated February 18, 2022, by the parties to enter into a Joint Venture to manufacture, market and distribute hemp cigarettes and hemp-based products in the United States, Canada and Mexico using its Patented and Patent Pending Technologies. The Company can offer no assurance that it will successfully raise the funds needed to enter into this market place.

On November 17, 2022, the Company’s wholly-owned subsidiary, High Sierra executed a Joint Venture Agreement (the “Joint Venture Agreement”) with Hempacco Co., Inc. (“Hempacco”) for the production, marketing, and sales of hemp smokables that will use the Company’s patented and patent-pending technologies, as well as certain patented and patent-pending technologies held by Hempacco. Pursuant to this Joint Venture Agreement, High Sierra and Hempacco formed a new Nevada corporation known as Organipure, Inc (“Organipure”). High Sierra and Hempacco each own one-half of the equity interests in Organipure.

produced, marketed, and sold by Organipure. The annual license fee will be 5% of Organipure’s gross receipts from the use of the High Sierra patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the HSTI Patent License Agreement.

This is the first use of the patented technology developed by the Company’s wholly owned subsidiary. Recently Organipure began production of hemp cigarettes using the patented technology developed by the Company. Organipure expects to begin generating revenue in the fourth quarter of 2023.

The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent and verbal agreements that it is seeking to concurrently fund and close.

Lease Agreements

The Company has two places of business. The corporate office is located at 1495 Ridgeview Drive, Suite 230A, Reno, Nevada 89519. At this time the Company is occupying this space at no charge for rent or utilities. The Company is also leasing a research and development and warehousing facility located at 229 East 5^th Street in Reno, Nevada 89512.

On November 9, 2021, the Company entered into a Lease Agreement with 3 Squirrels, LLC to rent approximately 1,475 square feet of commercial space which the Company plans to use for research and development purposes. Due to the inability of the Landlord to deliver the Premises as called for in the Lease Agreement on time, a First Amendment to that Lease was signed on January 30, 2022 which changed some terms in the original Lease. The Lease is now for a period of one (1) year commencing February 1, 2022, and contains independent options for two (2) additional periods of one (1) year each. The initial monthly rent was $1,253.75 plus $203.50 in estimated CAM charges. On February 1, 2023, the Company executed a Second Amendment to that Lease that extended the term to January 31, 2024 at a monthly rent of $1,291.36 plus $203.50 in estimated CAM charges. A copy of the Lease Agreement was attached to our Quarterly Report for the period ended September 30, 2021 as Exhibit 10.15, a copy of the First Lease Amendment was attached to the 2021 Annual Report as Exhibit 10.16 and a copy of the Second Amendment was attached to our Annual Report as Exhibit 10.17.

Plan of Operation

Our plan of operation for the next 12 months is to: (i) market the licensing of the Company’s technology in states in the U.S. where marijuana and/or hemp has been legalized both for medicinal and/or recreational use, and in the Canadian provinces; (ii) seek to raise additional equity funding so that the Company may pursue the construction and operation of a facility to produce and market hemp cigarettes to be located in Northern Nevada; and (iii) complete the transactions which are the subjects of the two letters of intent signed by the Company which include acquiring an Oregon company which specializes in hemp-related products and operating the joint venture with Hempacco Co, Inc. to produce, market and (iv) distribute hemp cigarettes and hemp-based products in the United States, Canada and Mexico using the Company’s Patented and Patent Pending Technologies. During the next 12 months, our cash requirements include expenses to market our technology; expenses to construct and operate a facility to produce and market hemp cigarettes to be located in either San Diego, California or Northern Nevada; the payment of our SEC reporting and filing expenses, including associated legal and accounting fees; and costs incident to maintaining our good standing as a corporation in our state of organization. We anticipate that we will need to raise additional equity funds to successfully commence and operate a facility to produce and market hemp cigarettes. We have no commitments to raise any additional funds at the present time, and we can offer no assurance that we will be able to raise additional funds on terms acceptable to the Company.

Results of Operations – Three Months and Nine Months Ended September 30, 2023 and Three Months and Nine Months Ended September 30, 2022

We have generated no revenues since inception. We hope to start earning revenues during the fiscal year ending December 31, 2023.

General and administrative expenses were $63,071 for the three-month period ended September 30, 2023, an increase of $38,625 from the $24,446 of general and administrative expenses incurred during the three months ended September 30, 2022. Most of the general and administrative expenses incurred in this period were to pay for contract services and consultants. We incurred depreciation of $10,137 in the three months ended September 30, 2023, which is a decrease of $291 from the $10,428 of depreciation incurred in the three-month period ended September 30, 2022.

General and administrative expenses were $195,023 for the nine-month period ended September 30, 2023, an increase of $55,746 from the $139,277 of general and administrative expenses incurred during the nine months ended September 30, 2022. Most of the general and administrative expenses incurred in this period were to pay for contract services and consultants. We incurred depreciation of $30,411 in the nine months ended September 30, 2023, which is an increase of $2,308 from the $28,103 of depreciation incurred in the nine-month period ended September 30, 2022.

We incurred interest expense of $17,638 in the three months ended September 30, 2023, an increase of $506 from the $17,132 of interest expense incurred in the three months ended September 30, 2022. We incurred interest expense-related party of $485 in the three months ended September 30, 2023, an increase of $83 from the interest expense–related party of $402 incurred in the three months ended September 30, 2022

We incurred interest expense of $48,432 in the nine months ended September 30, 2023, a decrease of $1,376 from the $49,808 of interest expense incurred in the nine months ended September 30, 2022. We incurred interest expense-related party of $1,277 in the nine months ended September 30, 2023, an increase of $83 from the interest expense–related party of $1,194 incurred in the nine months ended September 30, 2022.

We incurred a net loss of $94,486 during the three months ended September 30, 2023, an increase of $42,078 from the $52,408 net loss incurred during the three months ended September 30, 2022. The Company’s increase in net loss in the current period is largely due to the increase in general and administrative expenses in the current.

We incurred a net loss of $285,524 during the nine months ended September 30, 2023, an increase of $67,142 from the $218,382 net loss incurred during the nine months ended September 30, 2022. The Company's increase in net loss in the current period is largely due to the increase in general and administrative expenses in the current.

Liquidity and Capital Resources

At September 30, 2023, we had total current assets of $18,827 consisting of $17,332 in cash and $1,495 in prepaid rent. We had $646,318 in total current liabilities as of September 30, 2023. Our total current liabilities consisted of notes payable-current maturities of $395,500, notes payable-related party of $13,306, current portion of convertible notes payable, net of debt discount of $39,219, accounts payable and accrued expenses of $163,136, accounts payable and accrued expenses-related party of $10,157 and advanced royalties of $25,000. We had property, plant and equipment, net of depreciation, of $46,975 as of September 30, 2023. We had long-term liabilities of $176,294 as of September 30, 2023. See our Plan of Operation above for information about our cash requirements for the next 12 months.

The cash flows from operating activities consisted of the following: During the nine months ended September 30, 2023, we had a increase in accounts payable and accrued expenses of $42,359, amortization of debt discount of $10,381, a decrease of prepaid rent of $38, an increase in accounts payable and accrued expenses-related party of $1,194, depreciation expense of $30,411, a decrease in deposit of $10,401, issuance of debt costs of $46,428 and an increase in advanced royalties of $25,000. When this is combined with our net loss of $285,524 for the nine months ended September 30, 2023, it results in net cash used in operating activities of $119,388.

In the nine months ended September 30, 2023, we received proceeds from notes payable of $10,000, a $890 contribution of non-controlling interest, proceeds from the sale of common stock of $25,000, payment of financing costs of $15,000 and proceeds from convertible notes payable of $103,572 which resulted in net cash provided by financing activities of $124,462.

Going Concern

The Company’s financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has sustained operating losses during the current year-to-date and may not achieve the level of profitable operations to sustain its activities. These factors raise substantial doubt as to its ability to obtain debt and/or equity financing and achieve profitable operations.

Management intends to raise additional operating funds from the planned sale of our hemp farming equipment, and from raising funds through equity and/or debt offerings to fund operations for the next 12 months. However, there can be no assurance management will be successful in its endeavors. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern.

Emerging Growth Company Critical Accounting Policy Disclosure

The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company may elect to take advantage of the benefits of this extended transition period in the future.

Off-Balance Sheet Arrangements

We had no off-balance sheet arrangements of any kind for the nine-month period ended September 30, 2023.

Potential Impact of COVID-19

The Company is now less concerned that the COVID-19 virus may impact the Company’s ability to raise additional equity capital due to the uncertainty of the virus’ effects on the economy and capital markets, which may make potential investors less likely to invest during the pandemic. This may affect the Company’s ability to raise equity capital to meet its financial obligations, implement its business plan and continue as a going concern. This concern has eased significantly as vaccinations to protect against the virus have increased, and business has generally recovered from the effects of Covid-19 throughout the country.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not required.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2023. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal control over financial reporting, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of September 30, 2023. Management anticipates that such disclosure controls and procedures will not be effective until the material weaknesses are remediated.

Changes in internal control over financial reporting

There were no changes in our internal control over financial reporting that occurred during our last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None; not applicable.

Item 1A. Risk Factors.

Not required.

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

During the nine months ended September 30, 2023, the Company sold 25,000 shares of its common stock.

Item 3. Defaults Upon Senior Securities.

None; not applicable.

Item 4. Mine Safety Disclosures.

None; not applicable.

Item 5. Other Information.

None; not applicable.

Item 6. Exhibits.

Exhibit No. Exhibit Description

3.1*	Articles of Incorporation filed May 9, 1996
3.2*	Amended and Restated Articles of Incorporation
3.3*	By-Laws
10.1*	Promissory Note with Larry Mamey dated June 6, 2019
10.2*	Promissory Note with Biored N.V., a Belgian corporation, dated July 30, 2019
10.3**	Promissory Note with Kenny L. DeMeirleir dated August 12, 2020
10.4***	Promissory Note with Michael Vardakis dated December 31, 2020
10.5***	Promissory Note with Vincent C. Lombardi dated December 31, 2020
10.6***	Promissory Note with Michael Vardakis dated December 31, 2020
10.7***	Amended Consulting Agreement with Stanley Berk/Steven Leatherman (SBSL Consultants) and Jeff Baclet/Tom Prutzman (Consultants) dated December 28, 2020
10.8***	Form of Series 2 Senior Convertible Secured Promissory Note
10.9******	Tenth Amendment to Promissory Note with Larry Mamey dated February 11, 2022
10.10****	Third Amendment to Promissory Note with Biored, N.V. dated July 29, 2021
10.11****	First Amendment to Promissory Note with Kenny L. DeMeirleir dated August 6, 2021
10.12******	Second Amendment to Promissory Note with Michael Vardakis dated June 22, 2021
10.13******	Second Amendment to Promissory Note with Vincent C. Lombardi dated June 18, 2021
10.14******	Second Amendment to Promissory Note with Michael Vardakis dated June 22, 2021
10.15*****	Lease Agreement with 3 Squirrels, LLC dated November 9, 2021
10.16******	First Amendment to Lease Agreement with 3 Squirrels, LLC dated January 30, 2022
10.17******	Finders Fee Agreement between the Company and Vestech Securities, Inc. dated February 24, 2022
10.18*******	Agreement with Boustead Securities dated November 9, 2022
10.19********	Promissory Note with John Cathcart dated October 27, 2022
10.20********	Joint Venture Agreement with Hempacco Co., Inc. dated November 17, 2022
10.21********	Hemp Smokables Production Agreement with Hempacco Co., Inc. dated November 17, 2022
10.22********	License Agreement between the Company and Organipure dated November 17, 2022
10.23********	License Agreement between Hempacco Co. Inc. and Organipure dated November 17, 2022
10.24********	Series Promissory Note for $500,000 between the Company and Organipure dated November 17, 2022
10.25********	Series Promissory Note for $500,000 between Hempacco Co., Inc. and Organipure dated November 17, 2022
10.26*********	Second Amendment to Lease Agreement with 3 Squirrels, LLC dated January 30, 2023
10.27*********	Promissory Note with John Cathcart dated February 10, 2023
14*	Code of Ethics
21*********	Subsidiaries
31.1	Certification of Chief Executive Officer pursuant to section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer pursuant to section 302 of the Sarbanes-Oxley Act of 2002
32	Certification of Chief Executive Officer and Chief Financial Officer pursuant to section 906 of the Sarbanes-Oxley Act of 2002

101 INS XBRL Instance Document

101 PRE XBRL Taxonomy Extension Presentation Linkbase Document

101 LAB XBRL Taxonomy Extension Label Linkbase Document

101 DEF XBRL Taxonomy Extension Definition Linkbase Document

101 CAL XBRL Taxonomy Extension Calculation Linkbase Document

101 SCH XBRL Taxonomy Extension Schema Document

* Incorporated by reference from the Company’s Amendment No. 2 to its Registration Statement on Form S-1 filed with the Securities and Exchange Commission on August 7, 2019.

** Incorporated by reference from the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2020 filed with the Securities and Exchange Commission on November 20, 2020.

*** Incorporated by reference from the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 filed with the Securities and Exchange Commission on April 14, 2021.

**** Incorporated by reference from the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2021 filed with the Securities and Exchange Commission on August 16, 2021.

***** Incorporated by reference from the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2021 filed with the Securities and Exchange Commission on November 15, 2021.

****** Incorporated by reference from the Company’s Annual Report on Form 10-K for the period ended December 31, 2021 filed with the Securities and Exchange Commission on March 28, 2022.

****** Incorporated by reference from the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2022 filed with the Securities and Exchange Commission on August 15, 2022.

******* Incorporated by Reference from the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on November 14, 2022.

******** Incorporated by reference from the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2022 filed with the Securities and Exchange Commission on November 18, 2022.

********* Incorporated by reference from the Company’s Annual Report on Form 10-K for the period ended December 31, 2022 filed with the Securities and Exchange Commission on April 17, 2023.

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.

High Sierra Technologies, Inc.

Date:	December 15, 2023		By:	/s/ Vincent C. Lombardi
				Vincent C. Lombardi, Chief Executive Officer and President

Date:	December 15, 2023		By:	/s/ Gregg W. Koechlein
				Gregg W. Koechlein, Chief Financial Officer, Chief Operating Officer, Secretary and Treasurer

Exhibit 31-1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Vincent C. Lombardi, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of High Sierra Technologies, 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 to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;

4. The Registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

5. The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions);

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date:	December 15, 2023		By:	/s/ Vincent C. Lombardi
				Vincent C. Lombardi, Chief Executive Officer, President and Director

Exhibit 31-2

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Gregg W. Koechlein, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of High Sierra Technologies, Inc.;

any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date:	December 15, 2023		By:	/s/ Gregg W. Koechlein
				Gregg W. Koechlein, Chief Financial Officer, Chief Operating Officer, Secretary, Treasurer and Director

Exhibit 32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of High Sierra Technologies, Inc. (the “Registrant”) on Form 10-Q for the period ending September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), we, Vincent C. Lombardi, Chief Executive Officer, President and Director; and Gregg W. Koechlein, Chief Financial Officer, Chief Operating Officer, Secretary, Treasurer and Director of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Quarterly 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 Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date:	December 15, 2023		By:	/s/ Vincent C. Lombardi
				Vincent C. Lombardi, Chief Executive Officer, President and Director

Date:	December 15, 2023		By:	/s/ Gregg W. Koechlein
				Gregg W. Koechlein, Chief Financial Officer, Chief Operating Officer, Secretary, Treasurer and Director

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Dec. 14, 2023
Document Information Line Items
Entity Registrant Name	HIGH SIERRA TECHNOLOGIES, INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		20,641,749
Amendment Flag	false
Entity Central Index Key	0001365388
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-52036
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	84-1344320
Entity Address, Address Line One	1495 Ridgeview Drive
Entity Address, Address Line Two	Suite 230A
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89519
City Area Code	(775)
Local Phone Number	410-4100
Title of 12(b) Security	None
Entity Interactive Data Current	Yes

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash	$ 17,332	$ 12,258
Prepaid rent	1,495	1,457
Deposits		10,401
Total Current Assets	18,827	24,116
Property, Plant and Equipment, net	46,975	77,386
Total Assets	65,802	101,502
Current Liabilities
Notes payable	395,500	385,500
Current portion convertible notes payable, net of debt discount	39,219	33,239
Accounts payable and accrued expenses	163,136	120,777
Advanced royalties	25,000
Total Current Liabilities	646,318	561,785
Long Term Liabilities
Non-current portion convertible notes payable, net of debt discount	176,294	50,000
Total Long-Term Liabilities	176,294	50,000
Total Liabilities	822,612	611,785
Commitments and contingencies
Stockholders’ Deficit
Preferred stock, no par value, non-voting, 5,000,000 shares authorized, 0 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively
Common stock, no par value, 50,000,000 shares authorized; 20,641,749 shares issued and outstanding at September 30, 2023 and 20,616,749 shares issued and outstanding at December 31, 2022, respectively	992,490	954,383
Accumulated Deficit	(1,750,190)	(1,464,666)
Noncontrolling interest	890
Total Stockholders' Deficit	(756,810)	(510,283)
Total Liabilities and Stockholders' Deficit	65,802	101,502
Related Party
Current Liabilities
Notes payable-related party	13,306	13,306
Accounts payable and accrued expenses-related party	$ 10,157	$ 8,963

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred Stock, No Par Value (in Dollars per share)
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common stock, par value (in Dollars per share)
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	20,641,749	20,616,749
Common stock, shares outstanding	20,641,749	20,616,749

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenues
Total revenues
Operating Expenses
Depreciation	10,137	10,428	30,411	28,103
Contract Services	16,574	5,000	35,873	19,000
Professional Services	41,476	11,715	120,914	57,405
SG&A	5,021	7,731	38,236	62,872
Total operating expenses	73,208	34,874	225,434	167,380
(Loss) from operations	(73,208)	(34,874)	(225,434)	(167,380)
Other (expense)
Amortization of debt discount	(3,155)		(10,381)
Interest (expense)	(17,638)	(17,132)	(48,432)	(49,808)
Interest (expense)-Related party	(485)	(402)	(1,277)	(1,194)
Total other (expense)	(21,278)	(17,534)	(60,090)	(51,002)
(Loss) before income taxes	(94,486)	(52,408)	(285,524)	(218,382)
Income taxes
Consolidated net (loss)	(94,486)	(52,408)	(285,524)	(218,382)
Less: Net (loss) noncontrolling interest			(110)
Net (loss) attributable to High Sierra Technologies, Inc	$ (94,486)	$ (52,408)	$ (285,414)	$ (218,382)
(Loss) per share-Basic (in Dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average shares outstanding
Weighted average shares outstanding basic (in Shares)	20,641,749	20,494,645	20,631,035	20,489,639

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
(Loss) per share-Diluted	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Weighted average shares outstanding diluted	20,641,749	20,494,645	20,631,035	20,489,639

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock	Accumulated Deficit	Noncontrolling Interest	Total
Balance at Dec. 31, 2021	$ 704,449	$ (1,140,714)		$ (436,265)
Balance (in Shares) at Dec. 31, 2021	20,461,311
Proceeds from sale of common stock	$ 50,000			50,000
Proceeds from sale of common stock (in Shares)	33,334
Net (loss)		(114,054)		(114,054)
Balance at Mar. 31, 2022	$ 754,449	(1,254,768)		(500,319)
Balance (in Shares) at Mar. 31, 2022	20,494,645
Balance at Dec. 31, 2021	$ 704,449	(1,140,714)		(436,265)
Balance (in Shares) at Dec. 31, 2021	20,461,311
Net (loss)				(218,382)
Balance at Sep. 30, 2022	$ 754,449	(1,359,096)		(604,647)
Balance (in Shares) at Sep. 30, 2022	20,494,645
Balance at Mar. 31, 2022	$ 754,449	(1,254,768)		(500,319)
Balance (in Shares) at Mar. 31, 2022	20,494,645
Net (loss)		(51,920)		(51,920)
Balance at Jun. 30, 2022	$ 754,449	(1,306,688)		(552,239)
Balance (in Shares) at Jun. 30, 2022	20,494,645
Net (loss)		(52,408)		(52,408)
Balance at Sep. 30, 2022	$ 754,449	(1,359,096)		(604,647)
Balance (in Shares) at Sep. 30, 2022	20,494,645
Balance at Dec. 31, 2022	$ 954,383	(1,464,666)		(510,283)
Balance (in Shares) at Dec. 31, 2022	20,616,749
Contribution of noncontrolling interest			1,000	1,000
Warrant issuance cost	3,294			3,294
Net (loss)		(95,034)	(110)	(95,144)
Balance at Mar. 31, 2023	$ 957,677	(1,559,700)	890	(601,133)
Balance (in Shares) at Mar. 31, 2023	20,616,749
Balance at Dec. 31, 2022	$ 954,383	(1,464,666)		(510,283)
Balance (in Shares) at Dec. 31, 2022	20,616,749
Net (loss)				(285,524)
Balance at Sep. 30, 2023	$ 992,490	(1,750,190)	890	(756,810)
Balance (in Shares) at Sep. 30, 2023	20,641,749
Balance at Mar. 31, 2023	$ 957,677	(1,559,700)	890	(601,133)
Balance (in Shares) at Mar. 31, 2023	20,616,749
Proceeds from sale of common stock	$ 25,000			25,000
Proceeds from sale of common stock (in Shares)	25,000
Net (loss)		(96,004)		(96,004)
Balance at Jun. 30, 2023	$ 982,677	(1,655,704)	890	(672,137)
Balance (in Shares) at Jun. 30, 2023	20,641,749
Warrant issuance cost	$ 9,813			9,813
Net (loss)		(94,486)		(94,486)
Balance at Sep. 30, 2023	$ 992,490	$ (1,750,190)	$ 890	$ (756,810)
Balance (in Shares) at Sep. 30, 2023	20,641,749

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net loss	$ (285,524)	$ (218,382)
Depreciation	30,411	28,103
Amortization of debt discount	10,381
Cost of issuance of debt	46,428
Decrease (increase) in prepaid rent	(38)	1,457
Decrease in deposit	10,401
Increase in accounts payable and accrued expenses	42,359	28,018
Increase in accounts payable and accrued expenses-Related party	1,194	1,195
Increase in advanced royalties	25,000
Net cash used in operating activities	(119,388)	(159,609)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment		(43,435)
Net cash used in investing activities		(43,435)
CASH FLOWS FROM FINANCING ACTIVITIES:
Contribution of non-controlling interest	890
Proceeds from sale of common stock	25,000	50,000
Proceeds from notes payable	10,000
Payment of Financing costs	(15,000)
Proceeds from convertible notes payable	103,572	100,000
Net cash provided by financing activities	124,462	150,000
Net (decrease) increase in cash	5,074	(53,044)
CASH AT BEGINNING PERIOD	12,258	55,351
CASH AT END OF PERIOD	17,332	2,307
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	16,328	14,578
Cash paid for income taxes
Debt discount	$ 6,878

Summary of History and Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Summary of History and Significant Accounting Policies [Abstract]

Summary of History and Significant Accounting Policies

NOTE 1- Summary of History and Significant Accounting Policies

Nature of Operations

Gulf & Orient Steamship Company, LTD. (“Gulf”) was incorporated in the State of Colorado on May 9, 1996. Gulf originally intended to engage in the business of marine transportation.

The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent it is seeking to concurrently fund and close.

Basis of Presentation and Consolidation

The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Concentration of Risk

The Company places its cash and temporary cash investments with established financial institutions. At times, such cash and investments may be in excess of the FDIC insurance limit.

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

Long-lived Assets

Where an impairment of a property’s value is determined to be other than temporary, impairment for the estimated potential loss is recorded to adjust the property to its net realizable value.

Intangible Assets

Revenue Recognition

Advertising

Advertising costs are expensed as incurred. Advertising expenses for the nine months ended September 30, 2023 and 2022 were $0.

Fair Value of Financial Instruments

Level 1 — Quoted prices for identical assets and liabilities in active markets;

Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Use of Estimates

Emerging Growth Company Critical Accounting Policy Disclosure

Income Taxes

Loss Per Share

Recent Accounting Pronouncements

Financial Condition and Going Concern

9 Months Ended

Sep. 30, 2023

Financial Condition and Going Concern [Abstract]

Financial Condition and Going Concern

NOTE 2 – Financial Condition and Going Concern

Offering Costs

9 Months Ended

Sep. 30, 2023

Offering Costs [Abstract]

Offering Costs

NOTE 3 – Offering Costs

Property and Equipment

9 Months Ended

Sep. 30, 2023

Property and Equipment [Abstract]

Property and Equipment

NOTE 4 – Property and Equipment

At September 30, 2023 and December 31, 2022, property and equipment consisted of the following:

	Useful Lives	September 30, 2023	December 31, 2022

Equipment	5	$ 176,750	$ 176,750
Furniture and lab equipment	5	25,989	25,989
Leasehold improvements	15	17,445	17,445
		220,184	220,184
Less: accumulated depreciation		(173,209)	(142,798)
		$ 46,975	$ 77,386

Depreciation expense was $30,411 and $28,103 for the nine months ended September 30, 2023 and 2022, respectively.

Notes Payable

9 Months Ended

Sep. 30, 2023

Notes Payable [Abstract]

Notes Payable

NOTE 5 – Notes Payable

The Company’s debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12-16% interest, interest and principal due June 6, 2023 through October 27, 2023, unsecured. (1)	$ 395,500	$ 385,500

Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount (3)	87,171	83,239

Notes payable-Senior Convertible Promissory Notes, 8% interest, interest and principal due July 7, 2026 through August 16, 2026 (4), net of debt discounts (5)	128,342	0

Total due	611,013	468,739
Current Portion-Notes Payable	395,500	385,500
Current Portion-Convertible Notes Payable	39,219	33,239
Long-term portion	$176,294	$ 50,000

(1)

(2)

(3)

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 14,643	$ -	$ 3,863	$ 10,781
John Cathcart	2,118	3,294	5,412	0
Total	$ 16,761	$ 3,294	$ 9,274	$ 10,781

(4)

(5)

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 0	$ 8,271	$   535	$ 7,699
Mark A. Greenberg Family Trust	0	16,542	572	16,007
Total	$ 0	$ 24,813	$ 1,107	$ 23,706

Notes Payable-Related Party

9 Months Ended

Sep. 30, 2023

Notes Payable-Related Party [Abstract]

Notes Payable-Related Party

NOTE 6 – Notes Payable-Related Party

The Company’s related party debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured	$ 13,306	$ 13,306

Total due	13,306	13,306
Current Portion	13,306	13,306
Long-term portion	$ -	$ -

Capital Changes

9 Months Ended

Sep. 30, 2023

Capital Changes [Abstract]

Capital Changes

NOTE 7 – Capital Changes

Offering of Securities

Common stock

The Company sold 68,334 shares of its common stock for gross proceeds of $85,000 under this offering during the year ended December 31, 2022

On April 27, 2023 the Company sold 25,000 shares of its restricted common stock to an individual for $25,000.

Secured Convertible Notes

The Company sold $100,000 of these Notes during the year ended December 31, 2022.

The principal balance of convertible notes payable was $87,917 as of September 30, 2023 and $33,239 as of December 31, 2022, respectively.

Warrants

The Company issued 33,333 warrants under the Secured Convertible Note Agreement at fair value of $30,985 at an exercise price of $1.50 per share and 16,667 were exercised for $25,000.

The Company issued 10,000 warrants under a new note payable in the year ended December 31, 2022 at fair value of $3,294 at an exercise price of $1.50 per share.

The Company issued 10,000 warrants under a new note payable in the three months ended March 31, 2023 at fair value of $3,294 at an exercise price of $1.50 per share.

Common Stock Purchase Warrants

As of September 30, 2023, the following common stock purchase warrants were outstanding:

	Warrants		Exercise Price
Outstanding – December 31, 2022		66,667	$	.01
Granted		20,500		1.00 - 1.50
Canceled/forfeited		-		-
Exercised		-		-

Outstanding – September 30, 2023		87,167	$	.01-1.50

Name	Term	Grant	Vesting	Shares	Exercise	FV	Sum of	Grant End	Measurement	Remaining
		Date	Date		Price			Date	Date	Life

Kutler-Dodd Trust	3	11/1/2022	11/1/2022	16,667	1.500	25,000	16,667	11/1/2025	09/30/2023	2.37
John Cathcart	3	11/27/2022	11/27/2022	10,000	1.500	15,000	10,000	11/27/2025	09/30/2023	2.09
John Cathcart	3	02/10/2023	02/10/2023	10,000	1.500	15,000	10,000	02/10/2026	09/30/2023	2.16
Averill Satloff	5	01/1/2021	01/1/2021	40,000	0.010	400	40,000	01/1/2026	09/30/2023	2.26
Boustead Securities	5	07/07/2023	07/07/23	3,500	1.00	3,500	3,500	07/07/2028	09/30/2023	4.77
Boustead Securities	5	08/16/2023	08/16/2023	7,000	1.00	7,000	7,000	08/16/2028	09/30/2023	4.88

						65,900	87,167

The Warrant Average Price Per Share as of September 30, 2023 was $0.76, and the Weighted Average Remaining Contractual Life of all warrants is 3.09 years.

The fair value of the outstanding common stock purchase warrants was calculated using the Black-Scholes option-pricing model with the following assumptions at the measurement date(s):

	Measurement date
Dividend yield		0%
Expected volatility	378-381%
Risk-free interest rate	4.42%
Expected life (years)	5.00
Stock Price		$1.00
Exercise Price		$1.00-1.50

Contingencies, Commitments, Legal Matters and Consulting Agreements

9 Months Ended

Sep. 30, 2023

Contingencies, Commitments, Legal Matters and Consulting Agreements [Abstract]

Contingencies, Commitments, Legal Matters and Consulting Agreements

NOTE 8 – Contingencies, Commitments, Legal Matters and Consulting Agreements

Subsequent Events

9 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

Subsequent Events

NOTE 9 – Subsequent Events

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2023
Summary of History and Significant Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Gulf & Orient Steamship Company, LTD. (“Gulf”) was incorporated in the State of Colorado on May 9, 1996. Gulf originally intended to engage in the business of marine transportation. On December 31, 2018, Gulf entered into a Share Exchange Agreement with High Sierra Technologies, Inc., a Nevada corporation (“High Sierra”), and all of its shareholders. The shareholders of High Sierra were issued shares of the Gulf’s common stock on a one for one share basis in exchange for their shares of High Sierra’s common stock. High Sierra became a wholly owned subsidiary of Gulf in the business combination. The Share Exchange was treated as a reverse merger and recapitalization, and as a result, the consolidated financial statements are presented under successor entity reporting, with an inception date of August 6, 2018. Subsequently Gulf’s name was changed to High Sierra Technologies, Inc. (together with its subsidiaries, the “Company”). High Sierra was incorporated in the State of Nevada on August 6, 2018. It was formed with the intention that it would become the assignee, owner and licensor of certain Intellectual Property (the “Intellectual Property”) that was, prior to assignment, the property of Vincent C. Lombardi, Ph.D., who is an officer, director and co-founder of High Sierra. High Sierra was further formed with the goal that it would continue to develop and expand its intellectual property portfolio with an emphasis on the recreational cannabis industry as well as the industrial hemp industry. The Company is a start-up that develops patents and other products used in the processing of cannabis, including industrial hemp, and will license these technologies to companies in the industry. The Company will likely incur research and development expenses in the future and intends to develop a policy regarding the same. On November 17, 2022, High Sierra executed a Joint Venture Agreement (the “Joint Venture Agreement”) with Hempacco Co., Inc. (“Hempacco”) for the production, marketing, and sales of hemp smokables that will use the Company’s patented and patent-pending technologies, as well as certain patented and patent-pending technologies held by Hempacco. Pursuant to this Joint Venture Agreement, High Sierra and Hempacco formed a new Nevada corporation known as Organipure, Inc. (“Organipure”). High Sierra and Hempacco each own one-half of the equity interests in Organipure. In connection with the execution of the Joint Venture Agreement, Hempacco also entered a Hemp Smokables Manufacturing Agreement with Organipure (the “Manufacturing Agreement”), pursuant to which Hempacco will act as Organipure’s exclusive worldwide manufacturer and supplier of hemp smokables, subject to the terms and conditions of the Manufacturing Agreement. The hemp smokables will be manufactured according to product specifications and packaging described in the Manufacturing Agreement. Also, in connection with the execution of the Joint Venture Agreement, High Sierra entered into a Patent License Agreement with Organipure (the “HSTI Patent License Agreement”), which granted Organipure a non-exclusive license of High Sierra’s patented and patent-pending technologies to be used in connection with the hemp smokable products to be produced, marketed, and sold by Organipure. The annual license fee will be 5% of Organipure’s gross receipts from the use of the High Sierra patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the HSTI Patent License Agreement. Similarly, Hempacco entered into a Patent License Agreement with Organipure (the “Hempacco Patent License Agreement”) which granted to Organipure a non-exclusive license of Hempacco’s patented and patent pending technologies to be used in connection with the hemp smokable products. The annual license fee will be 5% of Organipure’s gross receipts from the use of the Hempacco patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the Hempacco Patent License Agreement. Hempacco is an industry leader in the hemp smokables market space. Hempacco’s state-of-the-art production facility provides it with superior production capabilities that allow it to be able to currently produce over 30 million hemp cigarettes per month with the ability to quickly expand its production capabilities with very short notice. This is the first use of the patented technology developed by High Sierra. Recently, Organipure began production of hemp smokables using the patented technology developed by High Sierra. Organipure expects to begin generating revenue in the fourth quarter of 2023. The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent it is seeking to concurrently fund and close.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company consolidates its subsidiaries in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 810, and specifically ASC 810-10-15-8 which states, "the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." All inter-company transactions have been eliminated during consolidation. The Company’s subsidiaries are High Sierra Technologies, Inc., a Nevada corporation, and the 50% interest in Organipure, Inc., a Nevada corporation (“Organipure”). The Company controls 50% of the Board of Directors of Organipure.  Since November of 2022, the Company has been actively involved in the development of Organipure’s operations with power to direct the activities and significantly impact Organipure’s economic performance. The Company also has obligations to absorb losses and the right to receive benefits from Organipure. As such, in accordance with ASC 810-10-25-38A through 25-38J, Organipure is consolidated as a VIE of the Company.
Concentration of Risk	Concentration of Risk The Company places its cash and temporary cash investments with established financial institutions. At times, such cash and investments may be in excess of the FDIC insurance limit.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.
Long-lived Assets	Long-lived Assets Long-lived assets are stated at cost. Maintenance and repairs are expensed as incurred. Depreciation is determined using the straight-line method over the estimated useful lives of the assets, which is one to five years. Where an impairment of a property’s value is determined to be other than temporary, impairment for the estimated potential loss is recorded to adjust the property to its net realizable value. When items of building or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in the results of operations. The Company does not have any long-lived tangible assets, which are considered impaired as of September 30, 2023 and December 31, 2022. The Company applies the provisions of ASC 360-10, Property, Plant and Equipment, where applicable to all long-lived assets. ASC 360-10 addresses accounting and reporting for impairment and disposal of long-lived assets. The Company periodically evaluates the carrying value of long-lived assets to be held and used in accordance with ASC 360-10. ASC 360-10 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
Intangible Assets	Intangible Assets Goodwill and intangible assets are reviewed for potential impairment in accordance with ASC 350, Intangibles - Goodwill and Other, whenever events or circumstances indicate that their carrying amounts may not be recoverable. The Company had no such intangibles at September 30, 2023, and recorded no impairment losses during the quarters ended September 30, 2023 and 2022. The Company currently writes off all costs related to any intangible assets it has or is acquiring to current operating expenses.
Revenue Recognition	Revenue Recognition The Company applies ASC 606, Revenue from Contracts with Customers. Under ASC 606, the Company will recognize revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue as each performance obligation is satisfied.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expenses for the nine months ended September 30, 2023 and 2022 were $0.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted ASC 820, Fair Value Measurements and Disclosures, which provides a framework for measuring fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 — Quoted prices for identical assets and liabilities in active markets; Level 2 — Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.
Emerging Growth Company Critical Accounting Policy Disclosure	Emerging Growth Company Critical Accounting Policy Disclosure The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has chosen to “opt out” of such extended transition period, and as a result, the Company will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740-10-30, Income Taxes. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted ASC 740-10-25, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.
Loss Per Share	Loss Per Share Net loss per common share is computed pursuant to ASC 260-10-45, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period, unless their effect is anti-dilutive due to continuing losses. As of September 30, 2023, the Company had a total of 109,999 (76,666 from outstanding warrants and 33,333 from convertible notes payable) potentially dilutive shares outstanding.
Recent Accounting Pronouncements	Recent Accounting Pronouncements On December 31, 2022, the Company adopted FASB’s Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s own equity (Subtopic 815-40). This standard eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The adoption of ASU 2020-06 did not have a material impact on the Company’s financial statements. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We adopted the new standard effective January 1, 2021 and do not expect the adoption of this guidance to have a material impact on our financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2023

Property and Equipment [Abstract]

Schedule of Property and Equipment

At September 30, 2023 and December 31, 2022, property and equipment consisted of the following:

	Useful Lives	September 30, 2023	December 31, 2022

Equipment	5	$ 176,750	$ 176,750
Furniture and lab equipment	5	25,989	25,989
Leasehold improvements	15	17,445	17,445
		220,184	220,184
Less: accumulated depreciation		(173,209)	(142,798)
		$ 46,975	$ 77,386

Notes Payable (Tables)

9 Months Ended

Sep. 30, 2023

Notes Payable [Abstract]

Schedule of Long-term Debt Instruments

The Company’s debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12-16% interest, interest and principal due June 6, 2023 through October 27, 2023, unsecured. (1)	$ 395,500	$ 385,500

Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount (3)	87,171	83,239

Notes payable-Senior Convertible Promissory Notes, 8% interest, interest and principal due July 7, 2026 through August 16, 2026 (4), net of debt discounts (5)	128,342	0

Total due	611,013	468,739
Current Portion-Notes Payable	395,500	385,500
Current Portion-Convertible Notes Payable	39,219	33,239
Long-term portion	$176,294	$ 50,000

(1)

(2)

(4)

Schedule of Amortization and Unamortized Debt Discount

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 14,643	$ -	$ 3,863	$ 10,781
John Cathcart	2,118	3,294	5,412	0
Total	$ 16,761	$ 3,294	$ 9,274	$ 10,781

Holder Name	Unamortized Debt Discount as of December 31, 2022	Additions	Amortization	Unamortized Debt Discount as of September 30, 2023
The Kutler Dodd Family Trust	$ 0	$ 8,271	$   535	$ 7,699
Mark A. Greenberg Family Trust	0	16,542	572	16,007
Total	$ 0	$ 24,813	$ 1,107	$ 23,706

Notes Payable-Related Party (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Related Party Debt

The Company’s related party debt consists of the following:

	September 30, 2023	December 31, 2022
Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured	$ 13,306	$ 13,306

Total due	13,306	13,306
Current Portion	13,306	13,306
Long-term portion	$ -	$ -

Capital Changes (Tables)

9 Months Ended

Sep. 30, 2023

Capital Changes [Abstract]

Schedule of Common Stock Purchase Warrants Outstanding

As of September 30, 2023, the following common stock purchase warrants were outstanding:

	Warrants		Exercise Price
Outstanding – December 31, 2022		66,667	$	.01
Granted		20,500		1.00 - 1.50
Canceled/forfeited		-		-
Exercised		-		-

Outstanding – September 30, 2023		87,167	$	.01-1.50

Schedule of Warrants

Name	Term	Grant	Vesting	Shares	Exercise	FV	Sum of	Grant End	Measurement	Remaining
		Date	Date		Price			Date	Date	Life

Kutler-Dodd Trust	3	11/1/2022	11/1/2022	16,667	1.500	25,000	16,667	11/1/2025	09/30/2023	2.37
John Cathcart	3	11/27/2022	11/27/2022	10,000	1.500	15,000	10,000	11/27/2025	09/30/2023	2.09
John Cathcart	3	02/10/2023	02/10/2023	10,000	1.500	15,000	10,000	02/10/2026	09/30/2023	2.16
Averill Satloff	5	01/1/2021	01/1/2021	40,000	0.010	400	40,000	01/1/2026	09/30/2023	2.26
Boustead Securities	5	07/07/2023	07/07/23	3,500	1.00	3,500	3,500	07/07/2028	09/30/2023	4.77
Boustead Securities	5	08/16/2023	08/16/2023	7,000	1.00	7,000	7,000	08/16/2028	09/30/2023	4.88

						65,900	87,167

Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants

The fair value of the outstanding common stock purchase warrants was calculated using the Black-Scholes option-pricing model with the following assumptions at the measurement date(s):

	Measurement date
Dividend yield		0%
Expected volatility	378-381%
Risk-free interest rate	4.42%
Expected life (years)	5.00
Stock Price		$1.00
Exercise Price		$1.00-1.50

Summary of History and Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of History and Significant Accounting Policies [Line Items]
Percentage of gross receipts	5.00%
Percentage of annual license fee	5.00%
Currently produce amount (in Dollars)	$ 30,000,000
Interest rate percentage	50.00%
Board of directors percentage	50.00%
Advertising expenses (in Dollars)	$ 0	$ 0
Tax benefits percentage	50.00%
Potentially dilutive shares outstanding (in Shares)	109,999
Outstanding warrants (in Shares)	76,666
Potentially dilutive shares outstanding convertible notes payable (in Shares)	33,333
Minimum [Member]
Summary of History and Significant Accounting Policies [Line Items]
Estimated useful lives of the assets	1 year
Maximum [Member]
Summary of History and Significant Accounting Policies [Line Items]
Estimated useful lives of the assets	5 years
Business Combination [Member]
Summary of History and Significant Accounting Policies [Line Items]
Outstanding voting percentage	50.00%

Property and Equipment (Details) - USD ($)	9 Months Ended
Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Property and Equipment [Member]
Property and Equipment [Line Items]
Depreciation expense	$ 30,411	$ 28,103

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 220,184	$ 220,184
Less: accumulated depreciation	(173,209)	(142,798)
Property, Plant and Equipment, net	$ 46,975	77,386
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Property, Plant and Equipment, Gross	$ 176,750	176,750
Furniture and lab equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Property, Plant and Equipment, Gross	$ 25,989	25,989
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	15 years
Property, Plant and Equipment, Gross	$ 17,445	$ 17,445

Notes Payable (Details) - USD ($)	3 Months Ended		9 Months Ended
Notes Payable (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Notes Payable (Details) [Line Items]
Repayment of debt			$ 50,000
Debt interest percentage	3.00%		3.00%
Offering price per share (in Dollars per share)	$ 1.5		$ 1.5
Common stock percentage			50.00%
Purchase of common stock (in Dollars per share)			$ 1
Price per share (in Dollars per share)			$ 1
Interest expense	$ 17,638	$ 17,132	$ 48,432	$ 49,808
Accrued interest			136,227	100,305
Payment of accrued interest			$ 16,328	$ 14,578
Conversion Price [Member]
Notes Payable (Details) [Line Items]
Conversion Price (in Dollars per share)	$ 1		$ 1
Warrant [Member]
Notes Payable (Details) [Line Items]
Warrant price per share (in Dollars per share)			$ 1.5

Notes Payable (Details) - Schedule of Long-term Debt Instruments - USD ($)

Sep. 30, 2023

Dec. 31, 2022

Schedule Of Long Term Debt Instruments Abstract

Notes payable, 12-16% interest, interest and principal due June 6, 2023 through October 27, 2023, unsecured.

^[1]

$ 395,500

$ 385,500

Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount

^[2]

87,171

83,239

Notes payable-Senior Convertible Promissory Notes, 8% interest, interest and principal due July 7, 2026 through August 16, 2026 (4), net of debt discounts

^[3]

128,342

Total due

611,013

468,739

Current Portion-Notes Payable

395,500

385,500

Current Portion-Convertible Notes Payable

39,219

33,239

Long-term portion

$ 176,294

$ 50,000

[1]	One note for $50,000 includes as an additional return on the debt a 3% interest in the gross crop yield from the Company’s hemp crop in McDermitt, NV. No accrual has been made for this interest due to failure of crop and no proceeds received from a Gross Crop Yield. This note was purchased by another note holder and the additional return from a Gross Crop Yield was eliminated.
[2]	The Series 2 notes contain certain automatic and voluntary conversion provisions. The payee has the option to voluntarily convert the note to shares of the common stock of the Company, at any time during the term of the note, or any extension of the note, at a conversion price of $1.50. The payee will also be issued warrants for the purchase of common stock in the Company with a value equal to 50% of the face amount of the note and effective as of the date of any conversion to shares of common stock in the Company. Such warrants will be priced at $1.50 per share during the three-year term of the note or any extension of the note.
[3]	The notes contain certain automatic and voluntary conversion provisions. The payee has the option to voluntarily convert the note to shares of the common stock of the Company, at any time during the term of the note, or any extension of the note, at a conversion price of $1.00. The broker will also be issued warrants for the purchase of common stock in the Company with a value equal to $1.00 for conversion to shares of common stock in the Company. Such warrants will be priced at $1.00 per share during the three-year term of the note or any extension of the note.

Notes Payable (Details) - Schedule of Amortization and Unamortized Debt Discount	9 Months Ended
	Sep. 30, 2023 USD ($)
Notes Payable [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	$ 16,761
Additions	3,294
Amortization	9,274
Unamortized Debt Discount, Ending Balance	10,781
Debt Discount [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	0
Additions	24,813
Amortization	1,107
Unamortized Debt Discount, Ending Balance	23,706
The Kutler Dodd Family Trust [Member] \| Notes Payable [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	14,643
Additions
Amortization	3,863
Unamortized Debt Discount, Ending Balance	10,781
The Kutler Dodd Family Trust [Member] \| Debt Discount [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	0
Additions	8,271
Amortization	535
Unamortized Debt Discount, Ending Balance	7,699
John Cathcart [Member] \| Notes Payable [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	2,118
Additions	3,294
Amortization	5,412
Unamortized Debt Discount, Ending Balance	0
Mark A. Greenberg Family Trust [Member] \| Debt Discount [Member]
Schedule of Amortization and Unamortized Debt Discount [Abstract]
Unamortized Debt Discount, Beginning Balance	0
Additions	16,542
Amortization	572
Unamortized Debt Discount, Ending Balance	$ 16,007

Notes Payable-Related Party (Details) - USD ($)	9 Months Ended
Notes Payable-Related Party (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Notes Payable-Related Party [Line Items]
Interest expense	$ 1,277	$ 1,194
Interest accrued	$ 10,157	$ 8,561

Notes Payable-Related Party (Details) - Schedule of Related Party Debt - Notes Payable [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured	$ 13,306	$ 13,306
Total due	13,306	13,306
Current Portion	13,306	13,306
Long-term portion

Notes Payable-Related Party (Details) - Schedule of Related Party Debt (Parentheticals)	Sep. 30, 2023	Dec. 31, 2022
Notes Payable [Member]
Related Party Transaction [Line Items]
Interest rate	12.00%	12.00%

Capital Changes (Details) - USD ($)		3 Months Ended			9 Months Ended	12 Months Ended
Capital Changes (Details) - USD ($)	Apr. 27, 2023	Sep. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Dec. 31, 2022
Capital Changes [Line Items]
Offering price per share (in Dollars per share)		$ 1			$ 1
Accrued interest			$ 5,655
Warrants exercised (in Shares)					16,667
Purchased common shares (in Shares)		16,667			16,667
Purchased common stock					$ 25,000
Restricted common stock (in Shares)	25,000
Individual amount	$ 25,000
Cash commission paid					9.00%
Non-accountable expense allowance		1.00%			1.00%
Exercise price per share (in Dollars per share)		$ 1			$ 1
Gross proceeds					$ 150,000
Warrants issued (in Shares)		20,641,749		20,616,749	20,641,749	20,616,749
Exercise price per share (in Dollars per share)		$ 1			$ 1
Warrants (in Shares)					10,000
Warrants exercised amount					$ 100
Agreement at fair value		$ 9,813	3,294			$ 3,294
Proceeds from issuance of common stock, shares (in Shares)		10,500			10,500
Warrant Average Price Per Share (in Dollars per share)		$ 0.76			$ 0.76
Weighted average remaining contractual life					3 years 1 month 2 days
Common Stock [Member]
Capital Changes [Line Items]
Common stock shares (in Shares)					2,000,000
Offering price per share (in Dollars per share)		$ 1.5			$ 1.5
Offering price					$ 3,000,000
Proceeds from issuance of common stock, shares (in Shares)						68,334
Proceeds from issuance of common stock						$ 85,000
Converted secured convertible note			$ 100,000
Shares of common stock (in Shares)			70,437
Purchased common shares (in Shares)		16,667			16,667
Warrants					7.00%
Exercise price per share (in Dollars per share)		$ 1			$ 1
Warrant [Member]
Capital Changes [Line Items]
Exercise price per share (in Dollars per share)		$ 0.01	$ 1.5		$ 0.01
Proceeds from issuance of common stock, shares (in Shares)		7,000			7,000
Secured Convertible Notes [Member]
Capital Changes [Line Items]
Converted secured convertible note				$ 100,000
Accrued interest				5,655
Warrants exercised (in Shares)					16,667
Debt Instrument, Convertible, Terms of Conversion Feature					Previously, we offered up to $1,000,000 in Series 2 Senior Convertible Secured Promissory Notes exclusively to “accredited investors”. The Notes will be in a minimum face amount/increment of $10,000 for a term of three years and shall bear interest at a rate at eight Percent (8%) per annum. The Notes will automatically convert to Common Stock of the Company if the Company has received $1,000,000 from its offering or any other source or sources at a conversion price of $1.50 per share. The Notes can also be voluntarily converted by the holder. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of the Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of the Note or any extension of the Note.
Proceeds from notes sale						100,000
Proceeds from convertible notes payable		$ 87,917		$ 33,239	$ 87,917	$ 33,239
Warrants issued (in Shares)		33,333			33,333
Agreement at fair value					$ 30,985
Secured Convertible Notes [Member] \| Common Stock [Member]
Capital Changes [Line Items]
Shares of common stock (in Shares)				70,437		70,437
Purchased common stock					$ 25,000
Investment Banking Agreement [Member]
Capital Changes [Line Items]
Warrants issued (in Shares)		50,000			50,000
Convertible Notes Payable [Member] \| Warrant [Member]
Capital Changes [Line Items]
Exercise price per share (in Dollars per share)		$ 1.5			$ 1.5
Note Payable [Member]
Capital Changes [Line Items]
Proceeds from issuance of common stock, shares (in Shares)			10,000	10,000		10,000
Note Payable [Member] \| Warrant [Member]
Capital Changes [Line Items]
Exercise price per share (in Dollars per share)				$ 1.5		$ 1.5
Investor [Member]
Capital Changes [Line Items]
Purchased common shares (in Shares)		16,667			16,667
Investor [Member] \| Secured Convertible Notes [Member] \| Common Stock [Member]
Capital Changes [Line Items]
Purchased common stock					$ 25,000
Investment Banking Agreement [Member] \| Warrant [Member]
Capital Changes [Line Items]
Proceeds from issuance of common stock, shares (in Shares)		3,500			3,500

Capital Changes (Details) - Schedule of Common Stock Purchase Warrants Outstanding	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Warrants, Outstanding (in Shares) \| shares	66,667
Weighted Average Exercise Price, Outstanding	$ 1
Warrants, Granted (in Shares) \| shares	20,500
Warrants, Canceled/forfeited (in Shares) \| shares
Weighted Average Exercise Price, Canceled/forfeited
Warrants, Exercised (in Shares) \| shares
Weighted Average Exercise Price, Exercised
Warrants, Outstanding (in Shares) \| shares	87,167
Minimum [Member]
Class of Warrant or Right [Line Items]
Weighted Average Exercise Price, Granted	$ 1
Weighted Average Exercise Price, Outstanding	1
Maximum [Member]
Class of Warrant or Right [Line Items]
Weighted Average Exercise Price, Granted	1.5
Weighted Average Exercise Price, Outstanding	$ 1.5

Capital Changes (Details) - Schedule of Warrants	9 Months Ended
Capital Changes (Details) - Schedule of Warrants	Sep. 30, 2023 USD ($) $ / shares shares
Schedule of Warrants [Line Items]
FV	$ 65,900
Sum of	$ 87,167
Kutler-Dodd Trust [Member]
Schedule of Warrants [Line Items]
Term	3 years
Grant Date	Nov. 01, 2022
Vesting Date	Nov. 01, 2022
Shares \| shares	16,667
Exercise Price \| $ / shares	$ 1.5
FV	$ 25,000
Sum of	$ 16,667
Grant End Date	Nov. 01, 2025
Measurement Date	Sep. 30, 2023
Remaining Life	2 years 4 months 13 days
John Cathcart [Member]
Schedule of Warrants [Line Items]
Term	3 years
Grant Date	Nov. 27, 2022
Vesting Date	Nov. 27, 2022
Shares \| shares	10,000
Exercise Price \| $ / shares	$ 1.5
FV	$ 15,000
Sum of	$ 10,000
Grant End Date	Nov. 27, 2025
Measurement Date	Sep. 30, 2023
Remaining Life	2 years 1 month 2 days
John Cathcart One [Member]
Schedule of Warrants [Line Items]
Term	3 years
Grant Date	Feb. 10, 2023
Vesting Date	Feb. 10, 2023
Shares \| shares	10,000
Exercise Price \| $ / shares	$ 1.5
FV	$ 15,000
Sum of	$ 10,000
Grant End Date	Feb. 10, 2026
Measurement Date	Sep. 30, 2023
Remaining Life	2 years 1 month 28 days
Averill Staloff [Member]
Schedule of Warrants [Line Items]
Term	5 years
Grant Date	Jan. 01, 2021
Vesting Date	Jan. 01, 2021
Shares \| shares	40,000
Exercise Price \| $ / shares	$ 0.01
FV	$ 400
Sum of	$ 40,000
Grant End Date	Jan. 01, 2026
Measurement Date	Sep. 30, 2023
Remaining Life	2 years 3 months 3 days
Boustead Securities [Member]
Schedule of Warrants [Line Items]
Term	5 years
Grant Date	Jul. 07, 2023
Vesting Date	Jul. 07, 2023
Shares \| shares	3,500
Exercise Price \| $ / shares	$ 1
FV	$ 3,500
Sum of	$ 3,500
Grant End Date	Jul. 07, 2028
Measurement Date	Sep. 30, 2023
Remaining Life	4 years 9 months 7 days
Boustead Securities One [Member]
Schedule of Warrants [Line Items]
Term	5 years
Grant Date	Aug. 16, 2023
Vesting Date	Aug. 16, 2023
Shares \| shares	7,000
Exercise Price \| $ / shares	$ 1
FV	$ 7,000
Sum of	$ 7,000
Grant End Date	Aug. 16, 2028
Measurement Date	Sep. 30, 2023
Remaining Life	4 years 10 months 17 days

Capital Changes (Details) - Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants	9 Months Ended
	Sep. 30, 2023 $ / shares
Schedule of Fair Value of Outstanding Common Stock Purchase Warrants [Line Items]
Dividend yield	0.00%
Risk-free interest rate	4.42%
Expected life (years)	5 years
Stock Price (in Dollars per share)	$ 1
Minimum [Member]
Schedule of Fair Value of Outstanding Common Stock Purchase Warrants [Line Items]
Expected volatility	378.00%
Exercise Price (in Dollars per share)	$ 1
Maximum [Member]
Schedule of Fair Value of Outstanding Common Stock Purchase Warrants [Line Items]
Expected volatility	381.00%
Exercise Price (in Dollars per share)	$ 1.5

Contingencies, Commitments, Legal Matters and Consulting Agreements (Details)		3 Months Ended		9 Months Ended
	Nov. 09, 2021 USD ($) m²	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Commitments, Contingencies, Legal Matters and Consulting Agreements [Line Items]
Square feet (in Square Meters) \| m²	1,475
Monthly rent	$ 1,253.75
Common area maintenance charges	$ 203.5
New monthly rent		$ 1,291.36		$ 1,291.36
Common area maintenance charges remained same				(203.5)
Rent expense paid				$ 13,416	$ 11,658
Expensed repairs		$ 1,609	$ 1,500

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