Petro USA Inc (PBAJ)

[pennypushing]

OTCM only requires an attorney letter if reports are not audited:

Financial reports must be prepared according to U.S. GAAP and must include a Balance Sheet, Income Statement, Statement of Cash Flows and Notes to Financial Statements, but are not required to be audited.

If financial reports are not audited by a PCAOB registered audit firm:

- Submit a signed Attorney Letter Agreement (first two pages of the Attorney Letter Guidelines)
- After following the appropriate procedures with a qualified attorney, upload an Attorney Letter complying with the Attorney Letter Guidelines through your www.OTCIQ.com account

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