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    <dei:AmendmentDescription contextRef="AsOf2026-03-27" id="Fact000030">This
Current Report on Form 8-K/A (this &#x201c;Report&#x201d;) amends the Current Report on Form 8-K filed with the U.S. Securities and Exchange
Commission (the &#x201c;SEC&#x201d;) on June 29, 2026 (the &#x201c;Original 8-K&#x201d;) by Logicquest Technology Inc. (the &#x201c;Company&#x201d;)
disclosing that on (i) April 7, 2026, the board of directors (the &#x201c;Board&#x201d;) of the Company dismissed Simon &amp; Edward LLP
(&#x201c;S&amp;E&#x201d;) as the Company&#x2019;s independent registered public accounting firm and (ii) on April 7, 2026, the Board ratified
the engagement of CNGSN &amp; Associates LLP as its new independent registered public accounting firm and the execution of an engagement
letter with CNGSN dated March 27, 2026.&#160;This
Report is being filed to disclose that the Company has received a copy of S&amp;E&#x2019;s letter, and the Company is filing a copy of
this letter pursuant to Regulation S-K Item 304(a)(3).

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