UNITED STATES
 SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549

 FORM 10-K/A

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the Fiscal Year Ended December 31, 2023

 Or

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 (NO FEE REQUIRED)

 For the transition period from _________ to__________.

 Commission file number 0-08962

 (Exact name of registrant as specified in its charter)

 Wyoming

 84-1641415

 (State of
 incorporation)

 (IRS Employer
 Identification No.)

 721 Beach Street

 Daytona Beach, FL

 32114

 (Address of principal executive offices)

 (ZIP CODE)

 ( 312) 372-6900
 (Registrant's telephone number, including area code)

 SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT: NONE

 SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT:

 (TITLE OF CLASS)
 Common Stock, par value $.01 per share

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes No

 Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer. or a smaller reporting company or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller Reporting Company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

 Indicate by check mark whether registrant is a shell company (as defined in Exchange Act Rule 12b-2). Yes No

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 The aggregate market value of voting and non-voting common equity held by non-affiliates of the registrant was approximately $ 1,007,485 million based on the last sale price of the common equity on June 30, 2023, which is the last business day of the registrant's most recently completed second quarter. As of May 24, 2024, the registrant had 63,749,525 shares of common stock outstanding.

 ITEM 1

 Description of Business

 ITEM 2

 Properties

 ITEM 3

 Legal Proceedings

 ITEM 4

 Submission of Matters to a Vote of Security Holders

 ITEM 5

 Market Prices of the Company's Common Stock and Related Stock Holder Matters

 ITEM 6

 Selected Financial Data

 ITEM 7

 Management Discussions and Analysis of Financial Condition and Results of Operations (Contains Risk Factors)

 ITEM 8

 Financial Statements and Supplementary Data

 ITEM 9

 Changes and Disagreements with Accountants on Accounting and Financial Disclosure

 ITEM 9A

 Controls and Procedures

 ITEM 10

 Directors and Executive Officers of the Registrant

 ITEM 11

 Executive Compensation

 ITEM 12

 Security Ownership of Certain Beneficial Owner and Management and Related Stockholders Matters

 ITEM 13

 Certain Relationships and Related Transactions

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits, Financial Statement Schedules and Reports on Form 8-K Subsequent Events

 FORWARD LOOKING STATEMENTS

 In addition to historical information, this Annual Report on Form 10-K contains certain forward-looking statements and Risk Factors. We expressly disclaim any obligations on undertaking to release publicly any updates or revisions to any forward-looking statements contained herein to reflect any change in our expectations with regard thereto or to reflect any change in events, conditions, or circumstances on which any such forward-looking statement is based in whole or in part.

 Readers should amongst the other statements contained herein and future filings with the Securities and Exchange Commission, including the Quarterly Reports on Form 10-Q to be filed, carefully review in Item 7 the following: "Cautionary Statements for Purposes of the "Safe Harbor" Provisions of the Private Securities Litigation Reform Act of 1995 and Risk Factors". All the Risk Factors contained therein should be carefully read.

 ITEM 1— DESCRIPTION OF BUSINESS

 PART 1

 THE COMPANY

 Kenilworth Systems Corporation hereinafter referred to as "Kenilworth", the "Company" or "we", was incorporated on April 25, 1968, under the laws of the State of New York, and reincorporated in the State of Wyoming in 2023, where it is currently domiciled. Kenilworth has been a publicly traded Company since August 1968 formerly on the National NASDAQ Market, and presently on the OTC Pink Sheet Market (trading symbol "KENS").

 GENERAL

 On September 30, 2023, the Company completed a Share Exchange in which it acquired a 60% controlling equity interest in Regenecell, Inc., a Florida corporation which has been newly-formed and is engaged in the business of medical travel consulting and referral services. The Founder and President of Regenecell, Steven Swank, exchanged 600,000 of his Shares of Common Stock of Regenecell, Inc. for 2,000,000 Shares of Common Stock of the Company in a tax-free exchange. As a result of this transaction, of the total 1,000,000 Shares of Common Stock of Regenecell, Inc. authorized, issued, and outstanding, the Company owns 600,000 Shares representing 60%, and Mr. Swank owns the remaining 400,000 Shares, representing a 40% minority interest.

 At the present time, we intend to carry on and expand Regenecell's business operations in the international medical travel consulting and referral services as our sole line of business. In addition, Kenilworth Systems Corporation and its management team are exploring opportunities to modifying its current structure into a Corporate Holding Company. The process for expanding our business operations in this manner is currently under discussion, and, if initiated, will allow the Company to acquire controlling equity interests in other emerging technology companies.

 PRIOR OPERATIONS

 The Company's original business objective was to identify firms seeking data that employ omni-channel marketing that can utilize our data to drive product offerings. This target market includes advertising technology companies, enterprise solution platforms, or brands seeking to market goods and services to consumers using cutting-edge technology, multi-channel micro advertising. The data allows proprietary platforms programmatic and end-to-end omni-channel marketing capabilities using the consumer data sets.

 Prior to this, we had been engaged in developing patents, markets and investigating how best to obtain Governmental approvals, by engaging lobbyists and consultants that would allow Internet, television, satellite, cable subscribers. Kenilworth Systems was a leader in developing state of the art software for corporate licensing relating to technological design fields. Kenilworth's revenues were to be generated from licenses and patents an interest in a joint-venture operation to develop on- line secure tools for its clients and vendors of clients.

 On September 28, 2021, the Company completed the acquisition of certain intellectual property and database assets of ACL Group, Inc.

 ASSET SALE TO ACL GROUP, INC.

 On March 17, 2022, pursuant to an Agreement for Purchase and Sale of Assets, the Registrant completed the sale of its principal assets to ACL Group, Inc. These assets had originally been acquired from ACL Group, Inc. on September 23, 2021 in exchange for (i) the issuance by the Registrant of a Secured Promissory Note in the amount of $300,000,000 to ACL Group, Inc., (ii) the issuance to ACL of 40,000,000 Shares of Common Stock of the Registrant, (iii) the issuance to ACL of 1,000,000 Shares of Series A Preferred Stock of the Registrant; (iv) the issuance to ACL of 10,000 Shares of Series B Preferred Stock, and (v) the issuance to ACL of 20,000,000 Common Stock Purchase Warrants. Although the 40,000,000 Shares of Common Stock were issued to ACL, the Preferred Stock and the Common Stock Purchase Warrants were NOT issued to ACL.

 During the six-month period agreed upon by the Parties, the management of the Registrant determined that the cash-flow which would be obtained from the commercialization of these assets would be insufficient to meet the debt service obligations. Accordingly, the Parties agreed to the re-acquisition of the assets by ACL Group, Inc., and the Secured Promissory Note issued by the Registrant, dated September 23, 2021, in the principal amount of $300,000,000 plus accrued and unpaid interest was satisfied and extinguished.

 On March 28, 2022, the Registrant entered into a License Agreement with ACL Group, Inc. ("ACL") which granted to the Registrant a limited, nonexclusive, nontransferable right to use certain Service and Documentation Assets of ACL. The License included up to an estimated 240,000,000 data records, up to 300 data field points, consisting of an estimated 700,000,000 categorized records.

 The Annual Charge for the License was computed for access to all of the categorized records automatically recurring as a perpetual license fee of $500,000.00 paid per terms of invoice as well as 5,000,000 shares of Common Stock of the Registrant which are non-dilutive nonrefundable common shares. Additional fees due to ACL for implementation of the License and Information Services provided by ACL's support team amount was $137,250.

 In January, 2023, the Company's management determined that the prospective costs of the License Agreement were prohibitively expensive. On February 2, 2023, the foregoing Asset Sale was reversed, the Assets were transferred back to ACL in consideration of the cancellation of the $300,000,000 Promissory Note. All of the Shares of Common Stock which had been issued to ACL Group, Inc. were acquired by the current President of the Company, Dan W. Snyder, for $25,000 in consideration paid.

 EMPLOYEES

 Kenilworth, at present, has no employees. All administrative and business functions are provided by our two Officers.

 BACKLOG

 We do not have any backlog.

 ITEM 2 — PROPERTIES

 Since the last filing Kenilworth has relocated the corporate offices to Daytona Beach, FL. We maintain our offices in space provided by our President at no cost.

 ITEM 3 — LEGAL PROCEEDINGS

 None.

 ITEM 4 — SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

 Not applicable.

 EXECUTIVE OFFICERS OF THE REGISTRANT

 The names, ages and positions held by each of Kenilworth's directors and executive officers are as follows:

 NAME

 AGE

 OFFICES AND POSITIONS HELD

 FIRST ELECTED OFFICER OF
 KENILWORTH

 DAN W. SNYDER

 CHAIRMAN OF THE BOARD, PRESIDENT, CHIEF EXECUTIVE OFFICER

 2022

 STEVEN SWANK

 DIRECTOR, SECRETARY, CHIEF ACCOUNTING OFFICER

 2023

 RICHARD J CRUSE

 DIRECTOR

 2023

 JAY A. CUNNINGHAM, SR.

 DIRECTOR

 2023

 All of the above Executive Officers and Directors have been elected to serve until the next Annual Meeting of Shareholders or until their respective successors are elected and qualified. The Board presently anticipates that the next Shareholders Meeting will be held during the 2nd quarter period of 2024.

 ITEM 5 — MARKET PRICES OF THE COMPANY'S COMMON STOCK AND RELATED STOCKHOLDER MATTERS

 (a) Kenilworth exited from Bankruptcy Proceedings in September of 1998, its Common Stock which had been trading on the NASDAQ National Market, is now trading on the OTC Pink Sheets under the old trading symbol "KENS". The following table sets forth high and low closing sales prices for our Common Stock, as reported on the OTC Pink Sheets.

 2021

 January 1, 2021 Through March 31, 2021

 $
 0.016

 $
 0.05

 April 1, 2020 Through June 30, 2021

 $
 0.02

 $
 0.10

 July 1, 2020 Through September 30, 2021

 $
 0.02

 $
 0.19

 October 1, 2020 Through December 31, 2021

 $
 0.10

 $
 0.65

 2022

 January 1, 2022 Through March 30, 2022

 $
 0.11

 $
 0.05

 April 1, 2022 Through June 30, 2022

 $
 0.12

 $
 0.05

 July 1, 2019 Through September 30, 2022

 $
 0.11

 $
 0.05

 October 1, 2019 Through December 31, 2022

 $
 0.09

 $
 0.05

 2023

 LOW

 HIGH

 January 1, 2023 Through March 31, 2023

 $

 0.04

 $
 0.20

 April 1, 2023 Through June 30, 2023

 $
 0.04

 $
 0.20

 July 1, 2023 Through September 30, 2023

 $
 0.05

 $
 0.20

 October 1, 2023 Through December 31, 2023

 $
 0.07

 $
 0.19

 (b) Holders. There were approximately 2,592 registered holders of record of Common Stock plus an undetermined number of beneficial holders (in banks and brokerages) of Kenilworth as of December 31st, 2023.

 (c) Dividends. Kenilworth has not paid any dividends on its Common Stock. We plan to apply any earnings it achieves to expansion of the business and do not expect to pay any dividends in the foreseeable future.

 (d) The Company has outstanding 49,504,185 Common Shares as of December 31, 2023. In the future, all of the restricted shares may have the restriction lifted pursuant to SEC Rule 144 in the event that the Company is eligible for Rule 144.

 ITEM 6 — SELECTED FINANCIAL DATA

 The following table summarizes certain selected financial data and is qualified by reference to, and should be read in conjunction with, the Financial Statements and related Notes thereto and with "Management's Discussion and Analysis of Financial Condition and Results of Operations" included elsewhere herein.

 Selected Financial Data for the three (3) years ended December 31, 2023, are as follows:

 SUMMARY OF OPERATIONS

 2023

 2022

 2021

 Net income/ (loss) from operations

 $
 (184,288
)

 $
 (13,558
)

 $
 (5,635
)

 Other income / (loss)

 $
 ----

 $
 ----

 $
 ----

 Net loss accumulated

 $
 (39,464,238
)

 $
 (39,279,950
)

 $
 (15,745
)

 Loss per common share

 $
 (0.02
)

 $
 (0.000
)

 $
 (0.000
)

 Loss per common share — diluted

 $
 (0.02
)

 $
 (0.000
)

 $
 (0.000
)

 Consolidated balance sheet data:

 Total current liabilities

 $
 177,068

 $
 300,059,835

 $
 —

 Stockholders' Equity (deficit)

 $
 (108,884
)

 $
 300,499,198

 $
 14,296

 ITEM 7 — MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 The discussion following should be read in conjunction with, and is qualified in its entirety by, the financial statements and the notes thereto included elsewhere in this Annual Report on Form 10-K.

 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 This Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") and other parts of this report include "forward- looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are statements other than historical facts and often address future events or our future performance. Words such as "anticipate," "estimate," "expect," "project," "intend," "may," "will," "might," "plan," "predict," "believe," "should," "could" and similar words or expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words.

 Forward-looking statements contained in this MD&A include statements about, among other things:

 specific and overall impacts of the COVID-19 pandemic on our financial condition and results of operations;

 our beliefs regarding the market and demand for our products or the component products we resell;

 our ability to develop and launch new products that are attractive to the market and stimulate customer demand for these products;

 our expectations with respect to any strategic partnerships or other similar relationships we may pursue;

 the competitive landscape of our industry;

 general market, economic and political conditions;

 our business strategies and objectives;

 our expectations regarding our future operations and financial position, including revenues, costs and prospects, and our liquidity and capital resources, including cash flows, sufficiency of cash resources, efforts to reduce expenses and the potential for future financings;

 our ability to remediate any material weakness and maintain effective internal control over financial reporting; and

 the impact of the above factors and other future events on the market price and t

 RESULTS OF OPERATIONS

 Since we exited from bankruptcy proceedings on September 28, 1998, we have had minimal revenues from operations, and therefore sustained losses from operating expenses amounting to $126,906 for the first Nine months of 2023 and $45 in 2022.

 On September 30, 2023, the Company completed a Share Exchange in which it acquired a 60% controlling equity interest in Regenecell, Inc., a Florida corporation which has been newly-formed and is engaged in the business of medical travel consulting and referral services. The Founder and President of Regenecell, Steven Swank, exchanged 600,000 of his Shares of Common Stock of Regenecell, Inc. for 2,000,000 Shares of Common Stock of the Company in a tax-free exchange. As a result of this transaction, of the total 1,000,000 Shares of Common Stock of Regenecell, Inc. authorized, issued, and outstanding, the Company owns 600,000 Shares representing 60%, and Mr. Swank owns the remaining 400,000 Shares, representing a 40% minority interest.

 Kenilworth had revenues from operations in 2023 amounting to $12,000, as a result of the acquisition of the business operations of Regenecell, Inc

 LIQUIDITY AND CAPITAL RESOURCES

 Current management, under the guidance of our two Officers, has several plans it hopes to put in place. Our intentions are to protect the shareholders and Directors and bring the Company into a well- run 21st century cutting edge company through the following steps:

 a.)

 Expand the business operations of our Regenecell subsidiary to capitalize on the increasing popularity and affordability of international medical tourism

 b.)

 The Company's management team is presently reviewing acquisition opportunities in both the emerging medical technologies field as well as in emerging energy technologies. As of the date of this filing, the Company has not entered into any definitive agreements with respect to any acquisition opportunities.

 Of course, there are no assurances that we can obtain the financing or achieve these goals. However, the Company is continuing to restructure its corporate operations designed to focus the Company's efforts on its core business, achieve profitability from operations, and maximize shareholder value.

 Basis of Presentation

 The audited financial statements of the Company for the fiscal years ended December 31, 2021, 2022, and 2023, and the audited financial statements of Regenecell, Inc. from its inception through September 30, 2023 include a summary of our significant accounting policies and should be read in conjunction with the discussion below. In the opinion of management, all material adjustments necessary to present fairly the results of operations for such periods have been included in these audited and unaudited financial statements. All such adjustments are of a normal recurring nature.

 Critical Accounting Policies and Estimates

 Use of Estimates

 The financial statements and related disclosures are prepared in conformity with United States generally accepted accounting principles ("GAAP"). The Company must make estimates and judgments that affect the amounts reported in the financial statements and accompanying notes. Estimates are used for, but not limited to revenue recognition, allowances for doubtful accounts, useful lives for depreciation and amortization, loss contingencies, income taxes, and the assumptions used for web site development cost classifications. Actual results may be materially different from those estimated. In making its estimated, the Company considers the current economic and legislative environment.

 Cash and Cash Equivalents

 The Company considers all highly liquid investments with an original maturity of 90-days or less to be cash equivalents.

 Accounts Receivable, Contract Assets and Contract Liabilities (Deferred Revenue)

 Receivables represent both trade receivables from customers in relation to fees for the Company's services and unpaid amounts for benefit services provided by third-party vendors, such as healthcare providers for which the Company records a receivable for funding until the payment is received from the customer and a corresponding customer obligations liability until the Company disburses the balances to the vendors.

 The Company provides for an allowance for doubtful accounts by specifically identifying accounts with a risk of collectability and providing an estimate of the loss exposure. Management considers all contract receivables as of December 31, 2018 and 2017 to be fully collectible, therefore an allowance for doubtful accounts is not provided for.

 The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to the Company rights to consideration for services provided that they are conditional on satisfaction of future performance obligations.

 The Company records contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The current portion of the Company contract liabilities is included in accrued liabilities in its consolidated balance sheets. The Company does not have any material contract assets or long-term contract liabilities.

 At December 31, 2022 and 2023, the Company had no deferred revenue.

 Property and Equipment

 Property and equipment are stated at cost and are depreciated using primarily the straight-line method over the following estimated useful lives: furniture, fixtures, manufacturing and computer equipment — 3 to 7 years; leasehold improvements — over estimated useful life of asset. Expenditures for renewals and betterments are capitalized whereas expenditures for repairs and maintenance are charged to income as incurred. Upon sale or disposition of property and equipment, the difference between the unamortized cost and the proceeds is recorded as either a gain or a loss.

 Fair Value Measurements

 The Company measures fair value based on the price that the Company would receive upon selling an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. Various inputs are used in determining the fair value of assets or liabilities. Inputs are classified into a three-tier hierarchy, summarized as follows:

 Level 1 – Quoted prices in active markets for identical assets or liabilities
 Level 2 – Other significant observable inputs
 Level 3 – Significant unobservable inputs

 When Level 1 inputs are not available, the Company measures fair value using valuation techniques that maximize the use of relevant observable inputs (Level 2) and minimizes the use of unobservable inputs (Level 3).

 Revenue Recognition

 In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, and issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016, and December 2016 within ASU 2015-14, ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20, respectively. The core principle of this new revenue recognition guidance is that a company will recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The new guidance defines a five-step process to achieve this core principle. The new guidance also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The new guidance provides for two transition methods, a full retrospective approach and a modified retrospective approach.

 On January 1, 2018, the Company adopted ASC Topic 606 using the modified retrospective method with no impact to the opening retained earnings and determined there were no changes required to its reported revenues as a result of the adoption. An analysis of contracts with customers under the new revenue recognition standard was consistent with the Company's current revenue recognition model, whereby revenue is recognized primarily on the date products are shipped to the customer. The Company has enhanced its disclosures of revenue to comply with the new guidance.

 Results for reporting periods beginning after January 1, 2018 are presented under ASC Topic 606, while prior period amounts were not adjusted and continue to be reported in accordance with ASC Topic 605, "Revenue Recognition."

 We recognize revenue for merchandise sales, net of expected returns and sales tax, at the time of delivery of the product to our customers. When merchandise is shipped to our customers, we estimate receipt based on historical experience. Revenue is deferred and a liability is established for sales returns based on historical return rates and sales for the return period. We recognize an asset and corresponding adjustment to cost of sales for our right to recover returned merchandise. At each financial reporting date, we assess our estimates of expected returns, refund liabilities and return assets. Our performance obligations for unfulfilled merchandise orders are typically satisfied within one week. Shipping and handling fees charged to customers relate to fulfillment activities and are included in net sales with the corresponding costs recorded in cost of sales.

 Income Taxes and Uncertain Tax Positions

 The Company accounts for income taxes in accordance with the accounting guidance on income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carryforwards. 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 difference is related to a change in the tax accounting method.

 A valuation allowance is recorded against deferred tax assets in these cases when management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company's future financial results.

 For financial reporting purposes, the Company recognizes tax positions claimed or expected to be claimed based upon whether it is more likely than not that the tax position will be sustained upon examination. The Company has no tax positions as of December 31, 2018 and 2017 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibles. Interest, if any, related to income tax liabilities is included in interest expense. Penalties, if any, related to income tax liabilities are included in operating expense. The Company is subject to examination for federal and state authorities for years 2015 and thereafter.

 The Company reports their deferred tax liabilities and deferred tax assets, together as a single noncurrent item on their classified balance sheet as required by the Financial Accounting Standards Board's ("FASB") Accounting Standards Update ("ASU") No. 2015-7 "Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes" (ASU 2015-17).

 Recent Accounting Pronouncements

 The Company qualifies as an emerging growth company ("EGC") under the Jumpstart Our Business Startups Act (JOBS Act) which qualifies it to use the private company application dates for all FASB issued ASUs for its first five years of operation after going public. The Company has elected to use the private company application dates for all accounting pronouncements discussed below.

 In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"), requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The updated standard will replace most existing revenue recognition guidance in GAAP when it becomes effective and permits the use of either a full retrospective or retrospective with cumulative effect transition method. The FASB has also issued several updates to ASU 2014-09. In August 2015, the FASB issued ASU 2015-14 which defers the effective date of ASU 2014-09 one year, making it effective for annual reporting periods beginning after December 15, 2018. The Company has not yet selected a transition method and is currently evaluating the impact the adoption of this guidance will have on its financial statements.

 In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which revises the accounting related to lessee accounting. Under the new guidance, lessees will be required to recognize a lease liability and a right-of-use (ROU) asset for all leases. For finance leases, the lessee would recognize interest expense and amortization of the ROU asset, and for operating leases, the lessee would recognize a straight-line total lease expense. The new lease guidance also simplified the accounting-for-sale and leaseback transactions, primarily because lessees must recognize lease assets and lease liabilities. In July 2018, the FASB issued ASU No. 2018-10, Codification Improvements to Topic 842, Leases, which provides clarity on various narrow aspects of the original guidance. Also, in July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which amends the lease guidance on separating components of a contract. In December 2018, the FASB issued ASU No. 2018-20, Leases (Topic 842): Narrow-Scope Improvements for Lessors, which provides an accounting policy election for lessors. In March 2019, the FASB issued ASU No. 2019-01, Leases (Topic 842): Codification Improvements, which clarifies the lease codification surrounding fair value determination, presentation on the cash flow statement, and transition disclosure. The standards are effective for annual and interim reporting periods within those years beginning after December 15, 2020, and early adoption is permitted. This ASU should be applied through a modified, retrospective transition approach for leases existing at-or entered into after-evaluation, at the beginning of the earliest comparative period presented in the financial statements. The Company's management expects the new guidance to have a material impact on its financial statements.

 In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments ("ASU 2016-15"). ASU 2016-15 provides guidance on how certain cash receipts and cash payments should be presented and classified in the statement of cash flows with the objective of reducing existing diversity in practice with respect to these items. ASU 2016-15 is effective for annual periods, and interim periods within those years, beginning after December 15, 2018. Early adoption is permitted. ASU 2016-15 requires a retrospective transition method. However, if it is impracticable to apply the amendments retrospectively for some of the issues, the amendments for those issues would be applied prospectively as of the earliest date practicable. The Company is currently evaluating the impact the adoption of this guidance will have on its statement of cash flows.

 In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). The ASU simplifies the measurement of goodwill impairment by eliminating the requirement that an entity compute the implied fair value of goodwill based on the fair values of its assets and liabilities to measure impairment. Instead, goodwill impairment will be measured as the difference between the fair value of the reporting unit and the carrying value of the reporting unit. The ASU also clarifies the treatment of the income tax effect of tax deductible goodwill when measuring goodwill impairment loss. ASU 2017-04 is effective for reporting periods beginning after December 15, 2021. The Company's management does not expect the adoption of this new guidance to have a material effect on the Company's financial statements.

 In June 2018, the FASB issued ASU No. 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting. The amendments in this ASU expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor's own operations by issuing share-based payment awards. The amendments also clarify that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers. The amendments in the ASU are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity's adoption date of Topic 606. The Company's management does not expect the adoption of this new guidance to have a material effect on the Company's financial statements.

 The Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material effect on its present or future financial statements.

 Off-Balance Sheet Arrangements

 The Company does not engage in off-balance sheet transactions.

 CAUTIONARY STATEMENT FOR PURPOSES OF THE "SAFE HARBOR" PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995 AND RISK FACTORS

 The information contained in this Form 10-K and Kenilworth's other filings with the Securities Exchange Commission contain "forward-looking" statements within the meaning of section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and is subject to the safe harbors created thereby. Such information involves important risks and uncertainties.

 Forward-Looking Statements

 The Private Securities Litigation Reform Act of 1995 provides a "safe harbor" for forward-looking statements. Certain information included in this Annual Report on this Form 10-K contains statements that are forward-looking, including, but not limited to, statements relating to our business strategy and development activities as well as other capital spending, financing sources, the effects of regulation (including gaming and tax regulations), expectations concerning future operations, margins, profitability and competition. Any statements contained in this Form 10-K that are not statements of historical fact may be deemed to be forward- looking statements. Without limiting the generality of the foregoing, in some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "would," "could," "believe," "expect," "anticipate," "estimate," "intend," "plan," "continue" or the negative of these terms or other comparable terminology. Such forward-looking information involves important risks and uncertainties that could significantly affect anticipated results in the future and, accordingly, such results may differ from those expressed in any forward-looking statements made by us. These risks and uncertainties include, but are not limited to, our lack of recent operating history, existing management, general domestic or international economic conditions, pending or future legal proceedings, changes in federal or state tax laws or the administration of such laws, changes in gaming laws or regulations (including the legalization of gaming in certain jurisdictions), applications for licenses and approvals under applicable jurisdictional laws and regulations (including gaming laws and regulations). You should not place undue reliance on any forward-looking statements, which are based only on information currently available to us. We undertake no obligation to publicly release any revisions to such forward-looking statements to reflect events or circumstances after the date of this 10-K report for the year ended December 31, 2023, and subsequent events reported in this FORM 10-K.

 Risk & Uncertainties

 Going Concern

 In an effort to have Kenilworth Systems Corporation reorganize and restructure its business model the company has begun looking into ways to monetize their proprietary data access, to seek accretive business combinations, and to identify Nasdaq-qualified merger candidates that are privately held seeking a public listing of their shares. We have no way to predict the future of this company; however, currently the corporation shows indications of growth moving into 2024.

 RISK FACTORS

 Our business involves significant risks and uncertainties, many of which are beyond our control, and any investment in our common stock involves a high degree of risk. Discussed below are many of the material risk factors faced by us that may have an impact on our future results.

 RISKS RELATED TO OUR COMPANY

 The Company Operating Subsidiary is a Development Stage Business, With A Limited History of Operations

 Our new operating subsidiary, Regenecell, Inc., commenced operations in 2023 as a Florida Corporation. Accordingly, the Company has only limited history upon which an evaluation of its prospects and future performance can be made. The Company's proposed operations are subject to all business risks associated with new enterprises. The likelihood of the Company's success must be considered in light of the problems, expenses, difficulties, complications, and delays frequently encountered in connection with the expansion of a business, operation in a competitive industry, and the continued development of advertising, promotions and a corresponding customer base. There is a possibility that the Company could sustain losses in the future. There can be no assurances that the Company will operate profitably.

 Investment In Our Company Involves a High Degree of Risk.

 An investment in the securities of our Company involves a high degree of risk. This Annual Report on Form 10-K contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. For this purpose, any statements contained in this Report that are not statements of historical fact may be deemed to be forward-looking statements and Investors should not place undue reliance on such forward-looking statements which speak only as of the date of this Report. Without limiting the foregoing, words such as "may," "will," "expect," "believe," "anticipate," "estimate," or "continue" or comparable terminology are intended to identify forward-looking statements. The Company's actual results could differ materially from those anticipated in these statements as a result of certain factors, including those set forth in the following risk factors and elsewhere in this Report. The Company assumes no obligation for updating any such forward-looking statements. In addition to the other information in this Report, the following risk factors should be considered carefully in evaluating the Company and its business before investing in the Shares offered hereby

 Unanticipated Obstacles to Execution of the Business Plan

 The Company's business plans and strategies may change considerably. We have acquired Regenecell, Inc. as a 60%-owned subsidiary with the intention of expanding its business operations, and to make additional acquisitions going forward. Although at present we are contemplating additional acquisitions of consumer products and technology companies, there can be no guarantee that our expansion plans will be successful. In addition, future acquisitions may be capital intensive and may be subject to statutory or regulatory requirements. Management believes that the Company's chosen activities and strategies are achievable in light of current economic and legal conditions with the skills, background, and knowledge of the Company's principals and advisors. Our planned growth will require significant capital expenditures, and adequate funding may not be available to our Company. In addition, our expansion plans will also place a great deal of strain on our management team, most of whom have not had experience managing large complex business operations. Management reserves the right to make significant modifications to the Company's stated strategies depending on future events.

 We May Not Be Able to Attract and Retain Key Personnel.

 Our success depends on the efforts of our management team, especially Daniel Snyder and Steven Swank, our two Officers. The loss of services of one or more of these key people would have a negative effect on our ability to conduct our operations. Currently we do not have key man life insurance on any of the members of our management team. Our success also depends on our ability to hire and retain additional qualified executive, production, investor management and marketing personnel. We cannot assure that we will be able to hire or retain necessary personnel.

 RISKS RELATED TO OUR INDUSTRY

 We Are Subject to Federal, State and Local Government Regulations Affecting the Manufacture and Sale of Our Products and Services.

 Our current business operations and the provision of international medical tourism services are subject to a number of federal, state and local environmental laws and regulations. These laws, regulations or the nature of our operations may require us to make significant additional capital expenditures to ensure compliance in the future. Our failure to comply with regulatory requirements and laws could result in the termination of our operations, impositions of fines, or liabilities in excess of our capital resources. We do not maintain business liability insurance, and if we are required to pay the expenses related to any regulatory liabilities, these expenses could have a material adverse effect on our operations.

 Consumer Discretionary Spending May Affect Purchases of Our Products and Services

 Purchases of the products and services that we offer may be considered discretionary for consumers. Our success will therefore be influenced by a number of economic factors affecting discretionary consumer spending, such as employment levels, business conditions, interest rates and taxation rates, all of which are not under our control. Adverse economic changes affecting these factors may restrict consumer spending and thereby adversely affect our growth and profitability.

 If We Are Unable to Expand Our Business Operations and Capacities There Will Be An Adverse Effect to Our Business Plan.

 We must increase the marketing and variety of our international medical tourism services and products before we will be able to significantly increase our market share in the industry. Increasing our business operations will involve hiring additional personnel, and spending significant funds on marketing and advertising. This will require significant capital expenditures, and we cannot guarantee that we will be able to expand our manufacturing and marketing capabilities.

 Control of the Company

 The current Officers and Directors shall contribute such time to the Company business as is reasonably necessary to effectively operate and manage said activities of the Company, shall have sole control over all operations of the Company, and shall be compensated for reasonable and necessary expenses incurred in the operation and management of the Company business.

 It is understood and agreed that the Officers and Directors may be actively engaged in other business activities and pursuits, and that it is not hereby in any way prevented from continuing said activities and pursuits. However said activities and pursuits shall not be such as to harm or adversely affect this Company.

 Daniel Snyder, the President and Chief Executive Office of the Company, currently owns 46,000,000 Shares of Common Stock, representing approximately 72.1% of the issued and outstanding Common Stock, and therefore has the ability to elected members of the Board of Directors and to control the operations of the Company.

 Lack of Liquidity for Public Trading of our Shares

 There is a limited public market for our Shares, which currently trade on the OTC "Pink" Market under the trading symbol "KENS", and there can be no assurance that any public market will continue to exist for the Company's securities.

 The Company Could Potentially Face Risks Associated with Institutional Borrowing

 The Company's business plan anticipates that it may from time to time obtain bank or institutional financing in connection with its business operations. Should the Company obtain secured bank debt in the future, possible risks could arise. If the Company incurs additional indebtedness, a portion of the Company's cash flow will have to be dedicated to the payment of principal and interest on such new indebtedness. Typical loan agreements also might contain restrictive covenants, which may impair the Company's operating flexibility. Such loan agreements would also provide for default under certain circumstances, such as failure to meet certain financial covenants. A default under a loan agreement could result in the loan becoming immediately due and payable and, if unpaid, a judgment in favor of such lender which would be senior to the rights of shareholders of the Company. A judgment creditor would have the right to foreclose on any of the Company's assets resulting in a material adverse effect on the Company's business, operating results or financial condition.

 ITEM 8 — FINANCIAL STATEMENTS

 The financial statements, the accompanying notes are filed as part of this Report annexed at the end of this report. See ITEM 15.

 ITEM 9 — CHANGES AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 The Company hired an independent Auditor in 2022. The Company has no disagreements with its accountant or Auditor.

 ITEM 9A — CONTROLS AND PROCEDURES

 a.) Disclosure Controls and Procedures

 Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our internal control over financial reporting is a process designed under the supervision of our Principal Executive Officer (PEO) and Principal Accounting Officer (PAO) to provide reasonable assurance regarding the reliability of financial reporting and the preparation of our financial statements for external reporting purposes in accordance with US GAAP. Because of inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 As of December 31, 2023, our management, including our PEO and PAO, assessed the effectiveness of our internal control over financial reporting using the criteria set forth in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (commonly referred to as COSO). Based on this assessment, our management concluded that our internal control over financial reporting was effective based on those criteria. The registered public accounting firm that audited our consolidated financial statements in Part IV within this Annual Report has issued an attestation report on our internal control over financial reporting. Refer to Part IV, "Report of Independent Registered Public Accounting Firm - Internal Control Over Financial Reporting," on page F-2 within this Annual Report.

 The Company has evaluated, under the supervision and with the participation of the Company's management including the Company's Chairman, President and Principal Executive Officer, and the Company's Principal Accounting Officer. The effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15 (e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act") as of the end of the period covered by this Report. Because of the inherent limitations in all control systems, evaluation of controls can provide only reasonable assurance that all control issues and instances of fraud, if any, within the Company have been detected. However, based on that evaluation, the Company's Chairman and Chief Executive Officer and the Company's Principal Accounting Officer, have concluded that the Company's disclosure controls and procedures were effective as of the end of the period covered by this Report at a reasonable assurance level.

 b.) Changes in Internal Control over Financial Reporting

 There was no change in the Company's internal control over financial reporting that occurred during the annual period ending December 31, 2023, that has materially affected, or is reasonably likely to materially affect the Company's internal control over financial reporting.

 ITEM 10 — DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

 NAME

 AGE

 OFFICES AND POSITIONS HELD

 FIRST ELECTED DIRECTOR OF KENILWORTH

 DAN W. SNYDER

 CHAIRMAN OF THE BOARD, PRESIDENT, AND CHIEF EXECUTIVE OFFICER

 2022

 STEVEN SWANK

 DIRECTOR, SECRETARY, AND PRINCIPAL ACCOUNTING OFFICER

 2023

 RICHARD J CRUSE

 DIRECTOR

 2023

 JAY A. CUNNINGHAM, SR.

 DIRECTOR

 2023

 DAN W. SNYDER is currently the Chairman of the Board of Directors and serves as President and Chief Executive Officer of the Company. Mr. Snyder is an experienced public company officer with demonstrated leadership abilities directing efforts in sales and operations, corporate development, corporate governance, and overseeing financial activities. His extensive experience conducting analytical process for merger or acquisition candidates, capital formation and financings of all types will support the Company's continuing business operations. Mr. Snyder is expected to leverage his experience in accounting, finance, the capital markets, data management and enterprise IT solutions as the Company expands its operations.

 STEVEN SWANK was appointed as a Director, Secretary, and Principal Accounting Officer of the Company in September, 2023 following the acquisition by the Company of a 60% controlling interest in Regenecell, Inc., a Company of which Mr. Swank was the President and Founder.

 Mr. Swank, age 83, has been involved with many companies throughout his career, with management roles in various companies in the real estate, technology, bioscience, and textile industries, and most recently founded Regenecell, Inc. in June, 2023. A graduate of St. Petersburg (FL) Junior College, Mr. Swank also served with the Indiana National Guard from 1963 to 1969.

 RICHARD J. CRUSE was appointed to the Board of Directors on November 28, 2023 Mr. Cruse, age 83, is a retired business executive and entrepreneur, with extensive experience in the building materials industry, and, from 1933 to 2022, in the emergency management field. A graduate of the University of Missouri with a B.S. Degree in Civil Engineering, Mr. Cruse brings to the Company extensive experience in sales, marketing, and budget planning.

 JAY A. CUNNINGHAM, SR. was appointed to the Board of Directors on November 28, 2023. Mr. Cunningham, age 85, is a retired Federal Civil Service employee with over 33 years of service, including 23 years with the Federal Emergency Management Agency (FEMA). He is currently employed as Senior Grants Manager with CDR Maguire-Emergency Management in Panama City, FL. Mr. Cunningham is a graduate of the University of Missouri with a B.S. Degree in Civil Engineering.

 All directors hold office until the next annual meeting of stockholders and the election and qualification of their successors. Officers are elected annually by the board of directors and serve at the discretion of the board.

 CRIMINAL/BANKRUPTCY/SEC VIOLATIONS WITHIN THE LAST FIVE (5) YEARS

 NONE

 SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

 Section 16(a) of the Securities Exchange Act of 1934 requires Kenilworth's Executive Officers and Directors, and persons who beneficially own more than ten percent (10%) of our Common Stock, to file initial reports of ownership and reports of changes in ownership with the Securities and Exchange Commission. Executive Officers, Directors and greater than ten percent (10%) beneficial owners are required by SEC regulations to furnish us with copies of all Section 16(a) forms they file. As of December 31, 2022, and through this filing date, only the President, Dan W. Snyder, owns more than ten percent (10%) of the common stock.

 AUDIT COMMITTEE AND CHARTER

 The following Charter has been adopted with respect to an Audit Committee:

 The Audit Committee of the Board of Directors (the "Audit Committee") shall have the responsibility to assist the Board of Directors in fulfilling its fiduciary and other obligations with respect to accounting and financial matters. Specifically, and without limiting the generality of the foregoing, the Audit Committee shall:

 The Audit Committee will be composed of at least three (3) Independent Directors.

 1.)

 Review the adequacy and effectiveness of the Company's system of internal financial controls and accounting practices to achieve reliability and integrity in the Company's financial statements and initiate such examinations of such controls and practices as the Audit Committee deems advisable.

 2.)

 Review the qualification, performance and independence of the Company's independent auditors and recommend independent auditors for appointment annually by the Board of Directors.

 3.)

 Prior to the commencement of the Company's annual external audit, review with the Company's independent auditors the scope of their audit function and estimated audit fees.

 4.)

 Subsequent to completion of the Company's annual external audit, review the report and recommendations of the independent auditors with the independent auditors and the Company's management.

 5.)

 Review the annual and quarterly financial statements of the company and other financial disclosures of the Company and the accounting principles being applied in such statements and disclosures.

 6.)

 Review the authority and duties of the Company's chief financial officer and chief accounting officer and the performance by each of them of their respective duties.

 7.)

 Review the insurance programs for the Company including professional malpractice, general liability, director and officer liability and property insurance, and the insurers carrying the Company's insurance

 8.)

 Oversee the establishment and thereafter periodically review a corporate code of conduct and the Company's policies on ethical business practices.

 9.)

 Prior to public release, review with management and the Independent Accountants, the financial results for the prior year including the Company's annual report on Form 10-K.

 10.)

 Review the committee's charter annually and revise as appropriate.

 11.)

 Meet with the Chief Financial Officer and the Independent Accountants, in separate executive sessions, to discuss any matters that the committee or these groups believe should be considered privately.

 12.)

 Take such other actions concerning the Company's accounting and financial functions as the Committee deems appropriate with respect to the matters described above.

 CODE OF ETHICS

 The Registrant has not yet adopted a written formal Code of Ethics. However, the Registrant's Officers intend to comply with all honest and ethical requirements including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; full, fair, accurate, timely and understandable disclosure in reports and documents that the Registrant files with or submits to the Securities and Exchange Commission and in other public communications made by the Registrant; compliance with applicable governmental laws, rules and regulations; prompt internal reporting of any violations of the foregoing to an appropriate person and accountability for adherence of the foregoing. A formal Code of Ethics is expected to be adopted shortly and will be filed with the Securities and Exchange Commission.

 ITEM 11 — EXECUTIVE COMPENSATION

 a.)

 There was no exercise of options and SARs during the fiscal year ended December 31, 2023.

 Aggregated Option/SAR Exercises in Last Fiscal Year
 And FY-End Option/SAR Values

 NONE

 b.)

 The Registrant has no employment agreements with any of its Executive Officers or Directors.

 c.)

 The Registrant has no compensation committee at this time.

 d.)

 Stock Performance Graph is not applicable.

 TOTAL RETURN TO SHAREHOLDERS
 ( DIVIDENDS REINVESTED MONTHLY)

 Kenilworth has not declared a dividend since its inception in 1968.

 e.)

 The following table sets forth the total compensation of the President and each Executive Officer of Kenilworth whose total salary and bonus exceeds $100,000.

 No Executive Officer received any compensation more than $100,000 during the past three (3) fiscal years.

 ITEM 12 — SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The following table sets forth as of December 31, 2023 the ownership with respect to each Executive Officer and Director and each person known to beneficially own more than five percent (5%) of the Company's Common Stock.

 The information provided in the table is based on Kenilworth's records, information filed with the Securities and Exchange Commission and information provided to Kenilworth, except where otherwise noted.

 The number of shares beneficially owned by each person, Director or Executive Officer is determined under rules of the Securities and Exchange Commission, and the information is not necessarily indicative of beneficial ownership for any other purpose. Unless otherwise indicated, each person has sole voting and investment power (or shares such powers with his spouse) with respect to the shares set forth in the following table:

 BENEFICIAL OWNERSHIP TABLE

 NAME AND ADDRESS OF BENEFICIAL OF BENEFICIAL OWNER

 TITLE OF CLASS
 OWNERSHIP

 AMOUNT AND NATURE OF BENEFICIAL
 OWNERSHIP

 PERCENT OF CLASS

 Daniel W Snyder

 721 S Beach St #202
 Dayton Beach, FL 32114

 Common Stock
 $ 0.01 par value

 46,000,000

 72.1
 %

 Steven Swank
 721 S Beach St #202
 Dayton Beach, FL 32114

 Common Stock
 $0.01 par value

 3,356,875

 5.3
 %

 The total number of shares beneficially owned by all Directors and Executive
 Officers

 Common Stock
 $ 0.01 par value

 49,356,875

 77.4

 %

 The percentage of class has been determined with 63,749,525 shares issued and outstanding on December 31, 2023.

 ITEM 13 — CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

 NONE

 ITEM 14 — PRINCIPAL ACCOUNTING FEES AND SERVICES

 During the years ended December 31, 2022 and 2023, the Company incurred auditing expenses of approximately $10,000, for each year. There were no other audit related services or tax fees incurred.

 ITEM 15 — EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K

 31.1

 Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.

 31.2

 Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.

 32.1

 Certification of the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 32.2

 Certification of the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 Remainder of page intentionally left blank

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) 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.

 By:

 /s/ Dan W. Snyder

 DAN W. SNYDER

 CHAIRMAN AND PRESIDENT

 Pursuant to the requirements of Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

 NAME

 TITLE

 DATE

 /s/ Dan W. Snyder

 President, Chief Executive Officer and Director

 May 28, 2024

 DAN W. SNYDER

 /s/ Steven Swank

 Secretary, Director and Principal Accounting Officer

 May 28, 2024

 STEVEN SWANK

 /s/ Richard J. Cruse

 Director

 May 28, 2024

 RICHARD J. CRUSE

 /s/ Jay A. Cunningham, Sr.

 Director

 May 28, 2024

 JAY A. CUNNINGHAM, SR.

 INDEX TO AUDITED FINANCIAL STATEMENTS

 Report of Independent Registered Public Accounting Firm –(PCAOB ID 5968)

 Consolidated Balance Sheets as of December 31, 2023 and 2022

 Consolidated Statements of Operations for the years ended December 31, 2023 and 2022

 Consolidated Statements of Cash Flows for the years ended December 31, 2023 and 2022

 Consolidated Statements of Shareholders' Equity for the years ended December 31, 2023 and 2022

 Notes to Consolidated Financial Statements

 Report of Independent Registered Public Accounting Firm
 To the shareholders and the board of directors of Kenilworth Systems Corporation.

 Opinion on the Financial Statements
 We have audited the accompanying consolidated balance sheets of Kenilworth Systems Corporation. (the "Company") as of December 31, 2023, and 2022 and the related consolidated statements of operations, changes in shareholders' equity and cash flows, for each of the two years in the period ended December 31, 2023 and 2022, and the related notes collectively referred to as the "financial statements". In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and 2022, and the results of its operations and its cash flows for the year ended December 31, 2023 and 2022 in conformity with U.S. generally accepted accounting principles.

 Going Concern
 The accompanying consolidated financial statements have been prepared assuming the company will continue as a going concern as disclosed in Note 3 to the financial statement, the Company has incurred a net loss of $184,288 for the year ended December 31, 2023, and a working capital deficit of $108,884 and accumulated deficit of $39,464,238 at December 31, 2023. The continuation of the Company as a going concern through December 31, 2023, is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide additional cash to meet the Company's obligations as they become due. These factors raise substantial doubt about the company's ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of the uncertainty.

 Basis for Opinion
 These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

 Critical Audit Matters
 Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate. As of December 31, 2023 below is the critical audit matter communicated.

 Going Concern
 We determined the Company's ability to continue as a going concern as a critical audit matter due to the uncertainty regarding the Company's available capital and continuous losses.

 How the Critical Audit Matter was Addressed in the Audit:

 Our principal audit procedures related to the going concern include:

 1.

 We assessed whether the Company's determination that there is substantial doubt about its ability to continue as a going concern was adequately disclosed.

 2.

 We performed testing procedures such as analytical procedures to identify conditions and events that indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.

 3.

 We reviewed and evaluated management's plans for dealing with adverse effects of these conditions and events.

 OLAYINKA OYEBOLA & CO.
 (Chartered Accountants)
 We have served as the Company's auditor since July 2022.

 May 24, 2024.

 Lagos Nigeria

 CONSOLIDATED BALANCE SHEETS

 December 31,
 2023

 December 31,
 2022

 ASSETS

 Current Assets

 Cash

 $
 19,699

 $

 Due from Related Party

 $
 40,000

 $
 40,000

 Subscription Receivables

 $
 5,000

 $
 5,000

 Prepaid expense

 $
 3,485

 $
 3,485

 Total current assets

 $
 68,184

 $
 49,187

 License agreements

 Security deposits

 Intellectual Property – Proprietary Databases and Technology

 $
 -

 $
 270,450,011

 Trademarks and Tradenames

 $
 -

 $
 30,000,000

 TOTAL ASSETS

 $
 68,184

 $
 300,499,198

 LIABILITIES AND STOCKHOLDERS' DEFICIENCY

 Current Liabilities

 Accounts payable and accrued expenses

 4,000

 4,000

 Due to related parties

 $
 104,168

 $
 48,335

 Note Payable

 $
 68,900

 $
 300,007,500

 Total current liabilities

 $
 177,068

 $
 300,059,835

 Total other liabilities

 $
 -

 $
 -

 TOTAL LIABILITIES

 $
 177,068

 $
 300,059,835

 Stockholders' Equity

 Series A convertible preferred stock, par value $ 0.01 – authorized 50,000 shares, 12,500 shares, issued and outstanding

 $

 $

 Series B convertible preferred stock, par value $ 0.01 - authorized 300,000 shares, and 0 shares issued and outstanding, respectively

 $
 -

 $
 -

 Series C convertible preferred stock, par value $ 0.01 - authorized 10,000 shares, 0 shares issued and outstanding, respectively

 $
 -

 $
 -

 Common stock, par value $ 0.01 - authorized 1,000,000,000 shares, 63,749,525 and 50,004,185 shares issued and outstanding, respectively as of December 31, 2023, and 2022 respectively

 $
 637,495

 $
 500,042

 Additional paid-in-capital

 $
 38,717,734

 $
 39,219,146

 Accumulated deficit

 $
 ( 39,464,238
)

 $
 ( 39,279,950
)

 TOTAL STOCKHOLDERS' EQUITY

 $
 ( 108,884
)

 $
 439,363

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $
 68,184

 $
 300,499,198

 The accompanying notes are an integral part of these consolidated audited financial statements.

 CONSOLIDATED STATEMENTS OF OPERATIONS

 DECEMBER 31,

 DECEMBER 31,

 2023

 2022

 Operating revenue:

 Revenue

 $
 12,000

 $
 —

 Cost of sales

 $
 —

 $
 —

 Gross Profit

 12,000

 —

 Operating expenses:

 Bank Charges & Fees

 $

 $

 Legal & Professional Services

 $
 29,817

 $
 5,750

 General and Administrative Expense

 165,674

 $
 7,500

 Total operating expenses

 $
 196,288

 $
)

 Loss from operations

 $
)

 $
)

 Other Income (expenses)

 Total other income/(expense)

 $
 —

 $
 —

 Net Income/ loss

 $
)

 $
)

 Earnings per share

 Basic

 $
 ( 0.002
)

 $
 ( 0.0003
)

 The accompanying notes are an integral part of these audited financial statements.

 KENILWORTH SYSTEMS CORPORATION AND
 CONSOLIDATED CHANGES IN STOCKHOLDERS' EQUITY

 Common Stock

 Series A
 Preferred Stock

 Series B
 Preferred Stock

 Series C
 Preferred Stock

 Additional

 Total

 No. of
 shares

 Amount

 No. of
 shares

 Amount

 No. of
 shares

 Amount

 No. of
 shares

 Amount

 Paid in
 Capital

 Accumulated
 Deficit

 shareholders'
 equity

 Balance as of January 1, 2022,

 49,504,185

 $
 495,042

 $

 -

 $
 -

 $
 -

 $
 -

 $
 39,219,146

 $
 ( 39,266,592
)

 $
 447,721

 Common Stock issued during the year

 500,000

 5,000

 -

 -

 -

 -

 -

 -

 -

 -

 5,000

 Net Loss for the year

)

)

 Balance as of December 31, 2022

 50,004,185

 $
 500,042

 $

 -

 $
 -

 $
 -

 $
 -

 $
 39,219,146

 $
 ( 39,279,950
)

 $
 439,363

 Balance as of January 1, 2023

 50,004,185

 $
 500,042

 $

 -

 $
 -

 $
 -

 $
 -

 $
 39,219,146

 $
 ( 39,279,950
)

 $
 439,363

 Common Stock issued during the year

 11,745,340

 117,453

 -

 -

 -

 -

 -

 -

 ( 501,412
)

 -

 ( 383,959
)

 Common stock issued for acquisition

 2,000,000

 20,000

 -

 -

 -

 -

 -

 -

 -

 -

 20,000

 Net loss for the year

 -

 -

 -

 -

 -

 -

 -

 -

 -

)

)

 Balance as of December 31, 2023

 63,749,525

 $
 637,495

 $

 -

 $
 -

 $
 -

 $
 -

 $
 38,717,734

 $
 ( 39,464,238
)

 $
 ( 108,884
)

 The accompanying notes are an integral part of these consolidated financial statements.

 CONSOLIDATED STATEMENT OF CASH FLOWS
 FOR THE YEAR ENDED DECEMBER 31, 2023, AND 2022

 DECEMBER 31,
 2023

 DECEMBER
 31, 2022

 Cash flows from operating activities:

 -

 Net loss from operations

 $
)

 $
)

 Adjustments to reconcile net loss to net

 cash used in operating activities:

 Paid in capital

 $
 10,000

 $
 -

 Common stock issued for services

 $
 -

 $
 -

 Changes in:

 Receivables & Due from related party

 $
 55,832

 $
 ( 5,000
)

 Accruals & Due to related party

 $

 $
 5,750

 Net cash used in operating activities

 $
 ( 118,456
)

 $
 ( 12,608
)

 Cash flows from investing activities

 $
 -

 $
 -

 Net cash used in investing activities

 $
 -

 $
 -

 Cash flows from financing activities

 $
 -

 Proceed from common stock

 -

 -

 Net cash provided by financing activities

 $
 137,453

 $

 Net decrease in cash

 $
 18,997

 $
 ( 108
)

 Cash, beginning of period

 $

 $

 Cash, end of period

 $
 19,699

 $

 The accompanying notes are an integral part of these consolidated financial statements.

 NOTE TO THE CONSOLIDATED FINANCIAL STATEMENT
 DECEMBER 31, 2023, AND 2022

 Note 1 – THE COMPANY AND NATURE OF BUSINESS

 Kenilworth Systems Corporation hereinafter referred to as "Kenilworth", the "Company" or "we", was incorporated on April 25, 1968, under the laws of the State of New York. Kenilworth has been a publicly traded Company since August 1968 formerly on the National NASDAQ Market, presently on the OTC Pink Sheet Market since emerging from Bankruptcy Proceedings in September 1998. Kenilworth has since been presented as a Development Stage Company, a designation we still ardently object to.

 Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of presentation
 The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company's year-end is December 31.

 Principle of consolidation
 The consolidated financial statements include the accounts of Kenilworth Systems Corporation and its wholly owned subsidiaries: Regenecel Inc.

 Use of Estimates
 The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Cash and Cash Equivalents
 The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had $ 19,699 and $ 702 cash as of December 31, 2023.

 NOTE TO THE CONSOLIDATED FINANCIAL STATEMENT
 DECEMBER 31, 2023, AND 2022

 Fair Value of Financial Instruments
 AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

 These tiers include:

 Level 1:

 defined as observable inputs such as quoted prices in active markets;

 Level 2:

 defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

 Level 3:

 defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

 The carrying value of cash and the Company's loan from shareholder approximates its fair value due to their short-term maturity.

 Income Taxes
 Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

 Revenue Recognition
 The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or services not provided or is subject to a refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. As of December 31, 2023, the Company has generated revenue of $ 12,000.

 Basic Income (Loss) Per Share
 The Company computes income (loss) per share in accordance with FASB ASC 260 "Earnings per Share". Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of December 31, 2023, there were no potentially dilutive debt or equity instruments issued or outstanding.

 NOTE TO THE CONSOLIDATED FINANCIAL STATEMENT
 DECEMBER 31, 2023, AND 2022

 Stock-Based Compensation
 Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

 Recent Accounting Pronouncements
 We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

 Note 3 – GOING CONCERN UNCERTAINTY

 For the year ended December 31, 2023, the Company incurred net losses of approximately $ 184,288. For the twelve (12) months ending December 31, 2023.

 These factors create substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern.

 The ability of the Company to continue as a going concern is dependent on the Company generating cash from the sale of its common stock and/or obtaining debt financing and attaining future profitable operations. Management's plans include selling its equity securities and obtaining debt financing to fund its capital requirement and ongoing operations; however, there can be no assurance the Company will be successful in these efforts.

 Note 4 – PAYROLL TAXES PAYABLE

 The Company has not had payroll and no payroll taxes due as since 2012. These balances were assigned to personally to President Dan Snyder by the IRS as stated in the prior reported December 31st, 2023, Form 10-K.

 Note 5 – SUBSEQUENT EVENTS

 In accordance with ASC Topic 855, " Subsequent Events ", which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2023, up through the date the Company issued the audited consolidated financial statements and determined that there are no events to disclose.


UNITED STATES
 SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, DC 20549

 Amendment No.1
 FORM 10-K/A

 (Mark One)

 ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended: December 31, 2022

 or

 TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ________ to ________

 Commission File Number: 001-41750

 BIONEXUS GENE LAB CORP.

 (Exact name of registrant as specified in its charter)

 Wyoming

 35-2604830

 (State or Other Jurisdiction of
 Incorporation or Organization)

 (I.R.S. Employer
 Identification No.)

 Unit 02, Level 10, Tower B, Avenue 3, The Vertical

 Business Suite II, Bangsar South

 8 Jalan Kerinchi

 Kuala Lumpur, Malaysia

 59200

 (Address of Principal Executive Offices)

 (Zip Code)

 +1 307 241 6898
 (Registrant's telephone number, including area code)

 Securities registered pursuant to Section 12(b) of the Act:

 Title of Each Class

 Trading Symbol(s)

 Name of each exchange where registered

 Common Stock, no par value

 BGLC

 Nasdaq Capital Market

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

 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

 Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

 Large accelerated filer

 Accelerated filer

 Non-accelerated Filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 As of December 31, 2022, the aggregate market value of shares held by non-affiliates of the registrant was approximately $ 48,487,449.

 As of the December 31, 2022, there were 173,718,152 shares of common stock, no par value, outstanding.

 Explanatory Note

 This Amendment No. 1 on Form 10-K/A (the "Amendment") amends the Annual Report on Form 10-K of BIONEXUS GENE LAB CORP. (the "Company") for the fiscal year ended December 31, 2022 (the "Original Filing"). This Amendment is being filed solely to amend and restate in its entirety Part II., Item 9A. Controls and Procedures of the Prior Filing.

 This filing is in response to a Comment Letter from the Staff of the Securities and Exchange Commission.

 Other than as expressly set forth herein, this Amendment does not, and does not purport to, amend, update or restate the information in the Original Filing or reflect any events that have occurred after the Original Filing was made. Information not affected by this Amendment remains unchanged and reflects the disclosures made at the time as of which the Original Filing was made. No changes have been made to the financial statements of the Company as contained in the Original Filing. Accordingly, this Amendment should be read together with the Original Filing and the Company's other filings with the SEC.

 Item 9A. Controls and Procedures.

 Evaluation of Disclosure Controls and Procedures

 In connection with the preparation of this annual report, an evaluation was carried out by the Company's management, with the participation of the principal executive officer and the principal financial officer, of the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act ("Exchange Act") as of December 31, 2022. Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission's rules and forms, and that such information is accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.

 Based on that evaluation, the Company's management concluded, as of the end of the period covered by this report, that the Company's disclosure controls and procedures were not effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Commission's rules and forms, and that such information was not accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures. The Company's disclosure controls and procedures were not effective due to the fact that the Part II., Item 9A Controls and Procedures in the Original Filing were inaccurate.

 Management's Report on Internal Control over Financial Reporting

 The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting. The Company's internal control over financial reporting is a process, under the supervision of the principal executive officer and the principal financial officer, designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company's financial statements for external purposes in accordance with United States generally accepted accounting principles (GAAP). Internal control over financial reporting includes those policies and procedures that:

 Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the Company's assets;

 Provide reasonable assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of management and the board of directors; and

 Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company's assets that could have a material effect on the financial statements.

 Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

 The Company's management conducted an assessment of the effectiveness of our internal control over financial reporting as of December 31, 2022, based on criteria established in Internal Control – Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013) as set forth in its Internal Control - Integrated Framework. This assessment concluded that the internal control over financial reporting were effective.

 The Original Filing, however, stated that management concluded there was a material weakness in our internal control over financial reporting based up the following;

 -

 We were unable to maintain segregation of duties within our business operations due to our reliance on a single individual fulfilling the role of sole officer and director.

 -

 Lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal control and procedures.

 We made a mistake and the above basis for identifying a material weakness was inaccurate. In fact, at the time of the Original Filing, the Company did not have a sole officer and director, rather it had five officers and four directors. In addition, the Company had established an audit committee comprised of three independent directors.

 This annual report does not include an attestation report of our registered public accounting firm regarding our internal controls over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to Section 404(c) of the Sarbanes-Oxley Act that permit us to provide only management's report in this annual report.

 Changes in Internal Controls over Financial Reporting

 During the year ended December 31, 2022, there has been no change in internal control over financial reporting that has materially affected or is reasonably likely to materially affect our internal control over financial reporting.

 Item 6. Exhibits.

 Exhibit

 Description

 31.1

 Certification of the Company's Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 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.

 BIONEXUS GENE LAB CORPORATION

 /s/ Su-Leng Tan Lee

 Su-Leng Tan Lee

 Chief Executive Officer
 (Principal Executive Officer)

 /s/ Su-Leng Tan Lee

 Su-Leng Tan Lee

 Acting Chief Financial Officer
 (Acting Principal Financial and Accounting Officer)

 May 31, 2024