FIRST NATIONAL ENERGY CORPORATIONhttps://pcaobus.org/form-ap-filings/27374/27374FIRST NATIONAL ENERGY CORPORATION273747/9/2018 3:07:44 PM201784a05aaf-ea2f-4959-aa3f-505e073691b3202Schwartz Levitsky Feldman LLP150446FIRST NATIONAL ENERGY CORPORATION1142129FNEC0020223003Nadeem Jilani0020223003True