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For both business combinations the firm did not identify and evaluate the issuer's omission of certain disclosures required under FASB ASC Topic 805 Business Combinations and FASB ASC Topic 820 Fair Value Measurement. (AS 2810.30 and .31) In connection with our review the issuer reevaluated its disclosures related to these business combinations and determined that certain disclosures were omitted. The issuer did not file an amended Form 10-K or Form 8-K indicating that its previously issued financial statements should not be relied on. Instead the issuer corrected these omissions in a subsequent filing.

The issuer merged with its previous parent company in a business combination of entities under common control. The firm did not evaluate whether the merger was recognized and measured appropriately in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

The issuer merged with its previous parent company in a business combination of entities under common control. The firm did not identify and evaluate the significance of a departure from GAAP related to the issuer's omission of certain disclosures required by FASB ASC Topic 805 including (1) comparative financial statements retrospectively adjusted as though the merger had occurred at the beginning of the prior period and (2) the method of accounting for the transfer of net assets or exchange of equity interests. (AS 2810.30 and.31)