Replies to post #87496 on JP 3E Holdings Inc (JPTE)

[surfkast]

Great DD!

As you stated they are not found doing a PCAOB search and neither is Grant Gadway.

https://pcaobus.org/resources/auditorsearch

Astra Audit & Advisory, LLC

Authorized Person(s) Details
Title Authorized Member
Gadway, Grant
5344 Vanderipe Road
Sarasota, FL 34241

https://www.bizprofile.net/fl/st-petersburg/astra-audit-advisory-llc

From Sunbiz

Detail by Entity Name
Florida Limited Liability Company

ASTRA AUDIT & ADVISORY, LLC

Filing Information
Document Number
L20000182724
FEI/EIN Number
85-1816759
Date Filed
06/29/2020
State
FL
Status
ACTIVE
Last Event
LC NAME CHANGE
Event Date Filed
05/14/2024
Event Effective Date
NONE
Principal Address
3702 West Spruce St. #1430
Tampa, FL 33607

Changed: 06/18/2024
Mailing Address
3702 West Spruce St. #1430
Tampa, FL 33607

Changed: 06/18/2024
Registered Agent Name & Address
REGISTERED AGENTS INC.
7901 4TH ST N STE 300
ST. PETERSBURG, FL 33702

Address Changed: 02/23/2023
Authorized Person(s) Detail
Name & Address

Title AMBR

GADWAY, GRANT
5344 Vanderipe Road
SARASOTA, FL 34241

Annual Reports
Report Year Filed Date
2022 02/17/2022
2023 02/23/2023
2024 04/30/2024

Document Images
05/14/2024 -- LC Name Change View image in PDF format
04/30/2024 -- ANNUAL REPORT View image in PDF format
02/23/2023 -- ANNUAL REPORT View image in PDF format
02/17/2022 -- ANNUAL REPORT View image in PDF format
10/25/2021 -- LC Amendment View image in PDF format
03/17/2021 -- ANNUAL REPORT View image in PDF format
06/29/2020 -- Florida Limited Liability View image in PDF format

[coccyx]

Complete lies... First it was never coming out. Now this.

Lies. Very odd indeed that you can't find what you're looking for.

Stop lying and you'll find it.

[stervc]

I-Glow, here's why you are wrong...

Please, stop making up stuff. That is absolutely not true for a few reasons. First, the SPZI audit is a PCAOB opinion. The Auditor, Astra, would have needed to give SEC consent before ever giving the company the approval for them to be filed anywhere.

Also, here's proof that Astra is PCAOB registered:
https://rasr.pcaobus.org/Firms/FirmSummaryPublic.aspx?FirmID=985A3C3FC75FF7D19578443520649261

There's more, but I think you're smart enough to further research where you are wrong and very incorrect about.

v/r
Sterling

[lifeonthefarm]

the audit is pure BS...from here on investors want to see results of all then contracts PARK was putting out during pump and dump from 000s to .02s.
next filing is do or die

[stervc]

I-Glow, let me put closure on this topic for you...

Again, here's why you are wrong. Before reading why you are wrong, I ask that you be a man about this debate. Attack the content not the character. This is not about me and how I'm the "Big Bad Boogey Man" to you. Stay on topic. If you prove me wrong with facts and substance, then I will admit it. However, can you do that? Heck, I've been wrong before and I'm sure I will be wrong again someday. This ain't about how bad one of my valuations posts are to you. Save that for some day soon I'm sure when the company puts out more news that motivates me to want to do a valuation post again. As for making me your project, I've been the project for you and your basher buddies for over 30 years. Let's be adults about this topic. Again, attack the content not the character so people can fairly see both the pro and con sides of the situation without all of the other childish BS that you like to throw in. But today, I am right!

With some things, you are not telling the story at all and with some other things, you are only telling half the story that applies to SPZI and their audit. You are correct in saying that... the PCAOB requires the name of the engagement partner responsible for the audit to be disclosed in a separate filing called Form AP. This ensures transparency and accountability without exposing the individual auditor to undue personal risk. ... But here's the other half of that story that you left out. Since they are not a fully reporting company that files with the SEC, the auditor is not required to do so. The auditor is not required to file a Form AP. Please, reach out to some professionals like I did to get this confirmed. This links might help a little too:
https://pcaobus.org/oversight/standards/implementation-resources-PCAOB-standards-rules/form-ap-auditor-reporting-certain-audit-participants
https://www.sec.gov/files/rules/pcaob/2016/34-77787.pdf

Again, the SPZI audit is a PCAOB opinion. The Auditor, Astra Audit & Advisory, LLC, would have needed to give SEC consent before ever giving the company the approval for them to be filed anywhere. Just so you know, the SPZI audit is filed on OTC Markets:
https://www.otcmarkets.com/otcapi/company/financial-report/407053/content

Also, here's proof that Astra is PCAOB registered:
https://rasr.pcaobus.org/Firms/FirmSummaryPublic.aspx?FirmID=985A3C3FC75FF7D19578443520649261

Wait, there's more...

SEC Amends Rules Providing for Flexibility in the Use of Electronic Signatures
https://www.jonesday.com/en/insights/2020/12/sec-amends-rules-providing-for-flexibility-in-the-use-of-electronic-signatures#:~:text=Currently%2C%20under%20Regulation%20S%2DT%2C%20Rule,The%20authentication%20document%20must%20be

You said... The audit report may not comply with SEC requirements if it lacks a manual signature from the individual auditor responsible for the audit. Rule 302(b) of Regulation S-T requires that a manually signed signature page or other document authenticating the signature appearing in an electronic filing be retained and provided upon request. ... Again, that's only half the story. The rule changed during COVID times for a few reasons. I'll let you look them up for yourself. Still, regardless to that rule, the Opinion Letter for the audit does not need to be signed by an individual auditor to be legit. That is 100% wrong. Many companies use a basic signature stamp of their company's name for an electronic signature. Are you going to tell me that Microsoft is wrong and don't know what they are doing? Their audit was signed by "/s/ Deloitte & Touche LLP" on their Opinion Letter for their audited financials as you can see below. I can show you lots more documents where many multi-billion dollar companies have done the same. Here is the example of MSFT doing it below:

Microsoft (MSFT) Opinion Letter within their 11-K filed with the SEC signed by /s/ Deloitte & Touche LLP and not with an individual signature:
https://www.otcmarkets.com/filing/html?id=17641754&guid=OlO-kaA7i-VYB3h#MSFT-11K-401K-PR-2023_HTM_report_of_independent_registered_public

v/r
Sterling