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Gulf West Security Network, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On:  Monday, 3/30/20, at 6:25am ET   ·   For:  12/31/19   ·   Accession #:  1477932-20-1595   ·   File #:  0-55805

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/30/20  Gulf West Security Network, Inc.  10-K       12/31/19   53:2.3M                                   Discount Edgar/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    333K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     21K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     17K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     17K 
16: R1          Document and Entity Information                     HTML     65K 
41: R2          Consolidated Balance Sheet                          HTML     84K 
46: R3          Consolidated Balance Sheet (Parenthetical)          HTML     45K 
30: R4          Consolidated Statements of Operations               HTML     65K 
15: R5          Consolidated Statements of Deficiency in            HTML     41K 
                Stockholders' Equity                                             
40: R6          Condensed Consolidated Statements of Cash Flows     HTML     74K 
                (Unaudited)                                                      
45: R7          Nature of the Business                              HTML     28K 
31: R8          Summary of Significant Accounting Policies          HTML     59K 
14: R9          Acquired Assets and Assumed Liabilities of          HTML     45K 
                Discontinued Operations                                          
26: R10         Prepaid Expenses                                    HTML     19K 
21: R11         Related Party Transactions and Balances             HTML     20K 
33: R12         Bridge Loan From Affiliates                         HTML     20K 
50: R13         Capital Stock                                       HTML     53K 
24: R14         Income Taxes                                        HTML     37K 
20: R15         Commitment and Contingencies                        HTML     22K 
32: R16         Subsequent Events                                   HTML     20K 
49: R17         Summary of Significant Accounting Policies          HTML     95K 
                (Policies)                                                       
27: R18         Summary of Significant Accounting Policies          HTML     36K 
                (Tables)                                                         
19: R19         Acquired Assets and Assumed Liabilities of          HTML     39K 
                Discontinued Operations (Tables)                                 
39: R20         Capital Stock (Tables)                              HTML     39K 
43: R21         Income Taxes (Tables)                               HTML     35K 
29: R22         Nature of the Business (Details Narrative)          HTML     27K 
13: R23         Summary of Significant Accounting Policies          HTML     23K 
                (Details)                                                        
38: R24         Summary of Significant Accounting Policies          HTML     24K 
                (Details 1)                                                      
42: R25         Summary of Significant Accounting Policies          HTML     26K 
                (Details Narrative)                                              
28: R26         Acquired Assets and Assumed Liabilities of          HTML     39K 
                Discontinued Operations (Details)                                
12: R27         Acquired Assets and Assumed Liabilities of          HTML     32K 
                Discontinued Operations (Details 1)                              
37: R28         Acquiredassets and Assumed Liabilities of           HTML     29K 
                Discontinued Operations (Details 2)                              
44: R29         Acquired Assets and Assumed Liabilities of          HTML     66K 
                Discontinued Operations (Details Narrative)                      
52: R30         Prepaid Expenses (Details Narrative)                HTML     25K 
34: R31         Related Party Transactions and Balances (Details    HTML     22K 
                Narrative)                                                       
17: R32         Bridge Loan From Affiliates (Details Narrative)     HTML     20K 
22: R33         Capital Stock (Details)                             HTML     38K 
53: R34         Capital Stock (Details Narrative)                   HTML     61K 
35: R35         Income Taxes (Details)                              HTML     30K 
18: R36         Income Taxes (Details 1)                            HTML     32K 
23: R37         Income Taxes (Details Narrative)                    HTML     19K 
51: R38         Commitment and Contingencies (Details Narrative)    HTML     35K 
36: R39         Subsequent Events (Details Narrative)               HTML     18K 
47: XML         IDEA XML File -- Filing Summary                      XML     91K 
25: EXCEL       IDEA Workbook of Financial Reports                  XLSX     53K 
 6: EX-101.INS  XBRL Instance -- gwsn-20191231                       XML    613K 
 9: EX-101.CAL  XBRL Calculations -- gwsn-20191231_cal               XML     51K 
11: EX-101.DEF  XBRL Definitions -- gwsn-20191231_def                XML    247K 
 8: EX-101.LAB  XBRL Labels -- gwsn-20191231_lab                     XML    483K 
10: EX-101.PRE  XBRL Presentations -- gwsn-20191231_pre              XML    434K 
 7: EX-101.SCH  XBRL Schema -- gwsn-20191231                         XSD     98K 
48: ZIP         XBRL Zipped Folder -- 0001477932-20-001595-xbrl      Zip     83K 


‘EX-101.CAL’   —   XBRL Calculations — gwsn-20191231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<!-- XBRL Document Created with XBRLMaster -->
<!-- Version: 1.3.08 -->
<!-- Based on XBRL 2.1 -->
<!-- Date of creation: 03/30/2020 -->
<!-- Copyright (c) 2020 NTDAS Inc. All Rights Reserved. -->
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<link:roleRef roleURI="http://gulfwestsecurity.com/role/DocumentAndEntityInformation" xlink:href="gwsn-20191231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheet" xlink:href="gwsn-20191231.xsd#ConsolidatedBalanceSheet" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheetParenthetical" xlink:href="gwsn-20191231.xsd#ConsolidatedBalanceSheetParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfOperations" xlink:href="gwsn-20191231.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfDeficiencyInStockholdersEquity" xlink:href="gwsn-20191231.xsd#ConsolidatedStatementsOfDeficiencyInStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="gwsn-20191231.xsd#CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/NatureOfTheBusiness" xlink:href="gwsn-20191231.xsd#NatureOfTheBusiness" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperations" xlink:href="gwsn-20191231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/PrepaidExpenses" xlink:href="gwsn-20191231.xsd#PrepaidExpenses" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalances" xlink:href="gwsn-20191231.xsd#RelatedPartyTransactionsAndBalances" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/BridgeLoanFromAffiliates" xlink:href="gwsn-20191231.xsd#BridgeLoanFromAffiliates" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStock" xlink:href="gwsn-20191231.xsd#CapitalStock" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxes" xlink:href="gwsn-20191231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CommitmentAndContingencies" xlink:href="gwsn-20191231.xsd#CommitmentAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SubsequentEvents" xlink:href="gwsn-20191231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsTables" xlink:href="gwsn-20191231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockTables" xlink:href="gwsn-20191231.xsd#CapitalStockTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesTables" xlink:href="gwsn-20191231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/NatureOfTheBusinessDetailsNarrative" xlink:href="gwsn-20191231.xsd#NatureOfTheBusinessDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="gwsn-20191231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails" xlink:href="gwsn-20191231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails1" xlink:href="gwsn-20191231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredassetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails2" xlink:href="gwsn-20191231.xsd#AcquiredassetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails2" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetailsNarrative" xlink:href="gwsn-20191231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/PrepaidExpensesDetailsNarrative" xlink:href="gwsn-20191231.xsd#PrepaidExpensesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalancesDetailsNarrative" xlink:href="gwsn-20191231.xsd#RelatedPartyTransactionsAndBalancesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/BridgeLoanFromAffiliatesDetailsNarrative" xlink:href="gwsn-20191231.xsd#BridgeLoanFromAffiliatesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockDetails" xlink:href="gwsn-20191231.xsd#CapitalStockDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockDetailsNarrative" xlink:href="gwsn-20191231.xsd#CapitalStockDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetails" xlink:href="gwsn-20191231.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetails1" xlink:href="gwsn-20191231.xsd#IncomeTaxesDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetailsNarrative" xlink:href="gwsn-20191231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CommitmentAndContingenciesDetailsNarrative" xlink:href="gwsn-20191231.xsd#CommitmentAndContingenciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SubsequentEventsDetailsNarrative" xlink:href="gwsn-20191231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheet" xlink:title="0000002 - Statement - CONSOLIDATED BALANCE SHEET">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheetParenthetical" xlink:title="0000003 - Statement - CONSOLIDATED BALANCE SHEET (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfOperations" xlink:title="0000004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfDeficiencyInStockholdersEquity" xlink:title="0000005 - Statement - CONSOLIDATED STATEMENTS OF DEFICIENCY IN STOCKHOLDERS' EQUITY"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:title="0000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/NatureOfTheBusiness" xlink:title="0000007 - Disclosure - NATURE OF THE BUSINESS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="0000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperations" xlink:title="0000009 - Disclosure - ACQUIRED ASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/PrepaidExpenses" xlink:title="000010 - Disclosure - PREPAID EXPENSES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalances" xlink:title="000011 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/BridgeLoanFromAffiliates" xlink:title="000012 - Disclosure - BRIDGE LOAN FROM AFFILIATES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CapitalStock" xlink:title="000013 - Disclosure - CAPITAL STOCK"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/IncomeTaxes" xlink:title="000014 - Disclosure - INCOME TAXES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CommitmentAndContingencies" xlink:title="000015 - Disclosure - COMMITMENT AND CONTINGENCIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SubsequentEvents" xlink:title="000016 - Disclosure - SUBSEQUENT EVENTS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="000017 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="000018 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsTables" xlink:title="000019 - Disclosure - ACQUIRED ASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CapitalStockTables" xlink:title="000020 - Disclosure - CAPITAL STOCK (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/IncomeTaxesTables" xlink:title="000021 - Disclosure - INCOME TAXES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/NatureOfTheBusinessDetailsNarrative" xlink:title="000022 - Disclosure - NATURE OF THE BUSINESS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="000023 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:title="000024 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails" xlink:title="000026 - Disclosure - ACQUIRED ASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails1" xlink:title="000027 - Disclosure - ACQUIRED ASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS (Details 1)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredassetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails2" xlink:title="000028 - Disclosure - ACQUIREDASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS (Details 2)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetailsNarrative" xlink:title="000029 - Disclosure - ACQUIRED ASSETS AND ASSUMED LIABILITIES OF DISCONTINUED OPERATIONS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/PrepaidExpensesDetailsNarrative" xlink:title="000030 - Disclosure - PREPAID EXPENSES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalancesDetailsNarrative" xlink:title="000031 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/BridgeLoanFromAffiliatesDetailsNarrative" xlink:title="000032 - Disclosure - BRIDGE LOAN FROM AFFILIATES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CapitalStockDetails" xlink:title="000033 - Disclosure - CAPITAL STOCK (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CapitalStockDetailsNarrative" xlink:title="000034 - Disclosure - CAPITAL STOCK (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/IncomeTaxesDetails" xlink:title="000035 - Disclosure - INCOME TAXES (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/IncomeTaxesDetails1" xlink:title="000036 - Disclosure - INCOME TAXES (Details 1)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/IncomeTaxesDetailsNarrative" xlink:title="000037 - Disclosure - INCOME TAXES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/CommitmentAndContingenciesDetailsNarrative" xlink:title="000038 - Disclosure - COMMITMENT AND CONTINGENCIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/SubsequentEventsDetailsNarrative" xlink:title="000039 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)"/>
</link:linkbase>

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