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In addition the firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain disclosures required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of a disclosure required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and 31)

The firm did not identify and appropriately address a GAAP departure related to the issuer's omission of a related party disclosure. (AS 2810.30 and .31)

The issuer reported transactions with related parties in its financial statements. The following deficiencies were identified: · The firm did not perform procedures to evaluate whether the issuer's presentation of related party transactions in the statement of cash flows was in conformity with FASB ASC Topic 230 Statement of Cash Flows. (AS 2410.17)

The issuer reported transactions with related parties in its financial statements. The following deficiencies were identified: · The firm did not identify and evaluate the issuer's omission of disclosures related to the terms and manner of settlement of related party transactions required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The issuer reported stock-based compensation issued to related parties. The firm did not identify and evaluate GAAP departures related to the issuer's omission of disclosures related to this compensation that are required by FASB ASC Topic 718 Compensation—Stock Compensation. (AS 2410.17; AS 2810.30 and .31)

The issuer reported a related party note receivable and related party loans payable. The firm did not identify and evaluate GAAP departures related to the issuer's omission of disclosures related to this receivable and payable that are required by FASB ASC Topic 825 Financial Instruments and FASB ASC Topic 860 Transfers and Servicing. (AS 2410.17; AS 2810.30 and .31)

The issuer disclosed that it had no related party transactions or balances. The following deficiency was identified: · The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of disclosures required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; 2810.30 and .31)

The firm did not perform procedures to evaluate whether the intangible assets were acquired in a transaction between entities under common control in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

The firm did not identify or appropriately address a GAAP departure related to the omission of certain disclosures required by FASB ASC Topic 850 Related Party Disclosures regarding the nature of the relationship between the issuer and the related party. (AS 2410.17)

The firm's internal inspection program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain disclosures required under FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of disclosures required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; 2810.30 and .31)

The firm did not perform substantive procedures beyond inquiry and obtaining and reading an issuer-prepared memorandum to evaluate whether the issuer appropriately accounted for certain aspects of a related party transaction in conformity with GAAP. (AS 2410.17)

The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not identify and evaluate the issuer's omission of disclosures related to certain related party transactions required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not identify and evaluate departures from GAAP related to the issuer's related party transactions. (AS 2410.17; AS 2810.30 and .31)

The issuer converted preferred stock held by a related party into common stock subsequent to year end. The firm did not identify and evaluate a departure from GAAP related to the issuer recording the conversion of the preferred stock in the current year. (AS 2410.17; AS 2810.30 and 31) In connection with our review the issuer reevaluated its accounting for the conversion of preferred stock and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements and the firm revised and reissued its report on the financial statements.

In connection with our review the issuer reevaluated its disclosure for this related party transaction and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements and the firm revised and reissued its report on the financial statements. The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of required disclosure of a related party transaction in conformity with FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The issuer had certain loans that were due to a related party. The following deficiencies were identified: - The firm did not evaluate whether a significant transaction associated with these loans was accounted for in conformity with GAAP. (AS 2410.17; AS 2810.30)

The firm did not identify and appropriately address a departure from GAAP related to the financial statement presentation and disclosures associated with the issuer's transactions with related parties. The issuer's financial statements did not disclose the nature of the relationships and a description and dollar amount of related party transactions as required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)