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SUNYN75

07/31/15 2:47 PM

#38718 RE: ANTI-BAGHOLDER #38713

REALLY....THAT IS NOT WHAT THE "SEC" SAYS....THE FOLLOWING IS DIRECTLY FROM THEIR SITE

OTC Pink Basic Disclosure Guidelines
Financial reports must be prepared according to U.S. GAAP, but are not required to be audited to qualify for OTC Pink Current Information
3.If financial reports are not audited by a PCAOB registered audit firm:
Submit a signed Attorney Letter Agreement (first two pages of the Attorney Letter Guidelines)
After following the appropriate procedures with a qualified attorney, upload an Attorney Letter complying with the Attorney Letter Guidelines through your www.OTCIQ.com account
Ongoing Qualification:
1.For each Fiscal Quarter End, upload a Quarterly Report via www.OTCIQ.com within 45 days of the quarter end. (A separate quarterly report is not required for the 4th quarter.) The Quarterly Report should include:
Information in accordance with the OTC Pink Basic Disclosure Guidelines
Quarterly financial statements (Balance Sheet, Income Statement, Statement of Cash Flows, Notes to Financial Statements). Financial reports must be prepared according to U.S. GAAP, but are not required to be audited
No Audit Letter or Attorney Letter is required
2.For each Fiscal Year End, upload an Annual Report within 90 days of the fiscal year end. The Annual Report should include:
Information in accordance with the OTC Pink Basic Disclosure Guidelines
Annual financial statements (Balance Sheet, Income Statement, Statement of Cash Flows, Notes to Financial Statements, and Audit Letter, if the financial statements are audited). Financial reports must be prepared according to U.S. GAAP, but are not required to be audited
3.If financial reports are not audited by a PCAOB registered audit firm, upload an Attorney Letter via www.OTCIQ.com complying with the Attorney Letter Guidelines within 120 days of the fiscal year end.



Regards

Sunny:>)))