approved H1B from employer A, COS was never applied and I was then furloughed. Now can employer B apply for transfer?

[atmika]

H1B was approved in Jan 2020, however-employer A never changed my status from F1 to H1. Then I was furloughed by employer A
Now, I have been offered a job by company B - can company B apply for a COS and take over my H1B?

Please note the H1B was never "activated" by employer A

[User099]

No, Emp B has to file a new cap case for you.

[gopalakrishnach]

I am not an expert but I feel first H1B must be COS in your F1 to H1. This must be done. I feel you need to have new petition and I feel inside lottery. I may be wrong. Not to panic but my personal opinion.