CyberKey Solutions fka CKYS

[jking1999]

I have no idea if your history of Green Tree Financials is accurate or not. Doesn't matter because if anyone (including the CEO) thinks that using them will get us closer to qualifying for anything other than the pinksheets, they are mistaken.

Green Tree is not authorized to audit a public company. No audits that they perform will be accepted as a valid filing by the SEC.

The following is from the Public Company Accounting Oversight Board (PCAOB) website, the organization responsible for registering and monitoring auditing firms who are authorized to audit public companies (www.pcaobus.org/Registration/index.aspx):

"Section 102 of the Sarbanes-Oxley Act of 2002 prohibits accounting firms that are not registered with the Board from preparing or issuing audit reports on U.S. public companies and from participating in such audits. Section 106(a) of the Act provides that any non-U.S. public accounting firm that prepares or furnishes an audit report with respect to any U.S. public company is subject to the Board's rules to the same extent as a U.S. public accounting firm. Section 106(a) further authorizes the Board to require that non-U.S. public accounting firms that do not issue such reports, but that play a substantial role in the preparation of the audit reports, register.

As of October 31, 2006, 1709 accounting firms are registered with the Board. This total includes the 6 pending withdrawals."

As of yesterday, Green Tree is not one of the approved auditors:

http://www.pcaobus.org/Registration/Registered_Firms.pdf