Bayport International Holdings Inc. (BAYP)

[Lochan]

The lawyer is giving his opinion in stating that the Dec. 31, 2011 Financial Statements and March 23, 2012 updated Disclosure Statement are to be deemed "adequate current public information."
He affirms that the Financials are unaudited and are the representation of the officer of the Company, James Porter.

Besides that, the letter sounds like a disclaimer, insofar as the lawyer is trying to protect himself in the event that any of the information presented in those documents contains elements of misrepresentation, material mistakes and so on.