H1B (Approved through Consular Processing) - Changed to new Employer without activating it


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Hi,

This is on behalf of my friend.
H1-B was approved (dates valid from 10/07/2019 to 08/09/2022) through Consular processing from Employer 'A' on Oct 7th, 2019 and was laid-off on the same day. Since she was on STEM-OPT, found a new employer 'B' and started working on STEM-OPT. She did not travel out of country and is now currently on STEM-OPT valid till June 30th, 2021.
1. Can Employer 'B' use the approved H1-B and initiate a transfer?
or that H1-B is no longer of use as she is not currently working with Employer 'A' and never got a chance to activate the approved H1-B?

Please advice.
Thanks!

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