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Re: None

Monday, 04/22/2024 10:40:27 PM

Monday, April 22, 2024 10:40:27 PM

Post# of 20533
Counsel has considered the question as to whether the Issuer, including its predecessors, is or ever
was a “shell company” as stated in Rules 405 of the Securities Act of 1933 and 12b-2 of the Exchange Act
of 1934 and have concluded that the Issuer is not now and has never been a “shell company”.


Attorney Letter with Respect to Current Information 12/31/2023

https://www.otcmarkets.com/stock/SGDH/disclosure

Donald R. Keer, P.E., Esq

https://www.otcmarkets.com/otcapi/company/financial-report/397738/content