This response is way off. Those expenses do not at all seem unreasonable on first glance. Attorneys get paid a lot of money. And yes, believe it or not, they do get paid... Did you really expect the opinion letter to be from an attorney working pro-bono (i.e. for free)? You are taking a start-up company and haphazardly poo-pooing their expenses which on first (and second) glance seem reasonable. Granted, neither you nor I have a line by line budget to verify the reasonableness or unreasonableness of such expenses but if I were going to take advantage of corporate spending, these numbers would be much higher.