SKY440 Inc (SKYF)

[ErnieBilco]

Even the lawyer disclaims the letter's validity for anything other than Bullspitting the OTC Markets.

This letter is being delivered to you for your sole use and benefit and is not to be used,
circulated, quoted or otherwise referred to or relied upon for any other purpose without express
written consent. It is understood that I express no opinion as to the applicability to or
compliance with any state securities or blue-sky laws. The matters discussed in this letter are
limited to the federal securities laws of the United States. In addition, this letter is written as of
the date set forth above and is restricted to the stated facts and circumstances presented to me
and described herein, and that any other or different facts and circumstances might require a
different conclusion by me, and I assume no, and hereby disclaim any, obligation to update or
supplement this letter to reflect any facts or circumstances that may hereafter come to my
attention or any changes in laws that may hereafter occur or which occurred prior to the date
hereof, the occurrence of which I had no knowledge.