Polished.com Inc (POLCQ)

[Stock_Barber]

The Reporting Persons purchased the Shares based on the Reporting Persons’ belief that the Shares, when purchased, were undervalued and represented an attractive investment opportunity. Depending upon overall market conditions, other investment opportunities available to the Reporting Persons, and the availability of Shares at prices that would make the purchase or sale of Shares desirable, the Reporting Persons may endeavor to increase or decrease their position in the Issuer through, among other things, the purchase or sale of Shares on the open market or in private transactions or otherwise, on such terms and at such times as the Reporting Persons may deem advisable.

The Reporting Persons plan to engage in discussions with management and the Board of the Issuer regarding Board representation and the composition of the Issuer’s Board, specifically in regard to founder of CarParts.com(PRTS). Mr. Mehran Nia who’s most recent professional success was the turnaround at PRTS whereby the stock increased from approximately $1 to $18 per share. He is considered an expert in Ecommerce. the Reporting Persons remain prepared to engage in a continued constructive dialogue with the Board.