Yippy, Inc. (YIPI)

[RichGranville]

Sir,

I stated a finance company (not a consultant) acquired unrestricted shares in late 2009. The 825,000 shares that were paid to a consultant are still restricted.

In November 2006, the Company issued 300,000 shares of common stock for $10,000 ($0.03/share).

This is the certificate (unrestricted shares) acquired when we merged with the shell by the finance company and it was split into two certs. I do not recall the amounts, but the net result of it was post all splits is 1.6M shares of unrestricted common stock that used for collateral in the Magna note.

As for you comments on the attorney we used for less than 30 days, way back when, I say... get over it. We did the day we fired him, long before he had his personal issues with Johnny Law.

Regards,

Rich