ainmaker/RAKR attorney letter https://www.otcmarkets.com/ajax/showFinancialReportById.pdf?id=180872 Interesting: ... The person responsible for the preparation of the financial statements and for the reports referenced above, which are unaudited, is Henry Chow a partner of Saturna Group Chartered Accountants LLP, and is a qualified accountant and has worked as an accountant for public companies for several years. Mr. Chow specializes in audit, financial statement preparation, and consulting for public companies in Canada and the United States. He and his firm have extensive experience with both Canadian and US GAAP accounting, as well as expertise with SOX-404 documentation for US public companies. ... 6. After review and discussion with management and certain representations made by the Company’s officers, directors, and “affiliate” shareholders, as such term is defined pursuant to Rule 405 promulgated under the United States Securities Act of 1933 (hereafter, the “Securities Act”) as referenced in Exhibit A attached hereto (collectively, the ”Control Persons”), it is our opinion that all sales of equity securities by the Control Persons within the twelve-month period prior to this opinion have been made in compliance with Rule 144, and nothing has come to our attention indicating that any of the Control Personsare in possession of any material non-public information regarding the Company or its Securities that would prohibit Page 3 any of them from buying or selling the Securities under Rules 10b-5 or 10b5-l under the Exchange Act. 7. Upon further review and discussion with management and the representations made by the Control Persons referenced in Exhibit A attached hereto, it is our opinion that in respect to any promotional activities in respect to the Company’s common stock, neither the Control Persons, nor the Company, nor any affiliate thereof has engaged in any promotional activities within the twelve-month period prior to this opinion. Do not disagree.