EFTA01190083.pdf

STANDARD FORM TO CONFIRM ACCOUNT BALANCE INFORMATION WITH FINANCIAL INSTITUTIONS Gratitude America Ltd Wo have previdod to our accottinnts the Mooring inffinnation as of the dose of Written 'FIRST BANK on Painter 31 20t5 tegreding our &pall and ban balancer, Please math the ATM: PVONNE GEORGE r-ctuary of the infocnution, noting oily eseeplInen to the thfccmatIon freckled. If the bdtsacts have beta left blank, please complia thh form by lardshlrag the hahnos Iv the PO BOX 309600 accdopeate pace below, Ahhough we do not secret nor expect yon to pendant a somprehanive, addled solidi etyma records, if daring the amuses of compleon€ this ST. THOMAS, VI. 00803 amfirmation additional information about oda deposit and loan ocean= we nay hare with )01t COMO to your atImlicci, &MO include rash infOnitlion briew. Please Me the enclosed coninx le scam the form directly to am oceocatanb. 1. At the ckae of business on the date listed above, oar records indicated the following deposit balance(s): . ACCOUNT NAME ACCOCITUNIX INTEREST RATE I BALANCE COMMERCIAL CHECKING ' 1330.11 2. We were directly liable to the financial institation fir lows at the close of business on the date listed above as follows: AOC0UNTNO/ DUE MEREST DATE THROUGH WHICH DESCRIPTION BALANCE' DATE RATE INTEREST'S PAID DESCRIPTION OP COLLATERAL (Customer's Authorized Signature) (Date) The Intonation presented above by the customer is in agreement with our records. Although we have not conducted a comprehensive, detailed search of our records, no other deposit or loan accounts have come to our attention except as noted below. (Financial btstitution Authorized Signature) (Dale) (Tile) EXCEPTIONS ANDI0R commENTs Please return this form directly to our acccenfl: VIA EMAIL: OR MR CPA'S LW ATIN: DAVID HASSON, CPA 3000 MARCUS AVE, SUM 3W4 LAKE SUCCESS, NY 11042 *Ordinarily, balances are intentionally left blank if they are not available at the time the font is prepared. Approved 1990 by American Bankers Association, American Institute of Certified Public Accountants, and Bank Administration Institute. EFTA01190083  STANDARD FORM TO CONFIRM ACCOUNT BALANCE INFORMATION WITH FINANCIAL INSTITUTIONS Wo have prinicled to our accountant the following usfortnatinn a of the dote of liminess DEUTSCHE BANK TRUST COMPANY AMERICAS on December 3t. 2015 regarding ow deposit an loan balances. Please confam the 345 PARK AVE accuracy of the information, notUig any exceptions to the information prmided. If the balsams have been left blank, otiose complete this form by furnishing the balance in the NEW YORK, NY 10154 appropriate space below.* Although we do not requed nor expect you b conduct a comprehensive. detailed search of yon Werth, if during the pours of ransrJet;st This ATTN:STEWART OLDPIELD, CFA conermatien 'oddment information about other deposit and loan accounts we may hare with you comes to your attention, please 'triode each infoanuticra below. Maus use the enclosed envelope to return the Conn directly moor accountants. At the close of business on the date listed above, our records indicated the following deposit balance(s): ACCOUNT NAME ACCOUNT NO. INTEREST RATE • BALANCE' ELITE CHECKING WITH INTEREST S975.82 ELITE MONEY MARKET DEPOSIT $10,005,331.06 2. We were directly liable to the financial institution for loans at the close of business on the date listed above as follows: ACCOUNT NO/ DUE INTEREST DATE TEROUOH WHICH DESCRIPTION BALANCE' DATE RATE INTEREST IS PAID DESCRIPTION OF COLLATERAL (Customer's Authorized Signature) (Date) The information presented above by the customer is in agreement with our records. Although we have not conducted a comprehensive, detailed search of our records, no other deposit or loan accounts have come to out attention except as noted below. (Financial Institution Authorized Signature) EXCEPTIONS ANIVOR COMMENTS Please return this form directly to our accountants: VIA EMAIL:Da OR SKR. CPA'S LLC ATTN: DAVID HASSON, CPA 3000 MARCUS AVE, SUITE 3W4 LAKE SUCCESS, NY 11042 'Ordinarily, balances are intentionally left blank if they are not available at the time the fond is prepared. Approved 1990 by American Rankers Association, American Institute of Certified Public Accountants, and Sank Administration Institute. EFTA01190084  Gratitude America, LTD Royal Palms Professional Building 9053 Estate Thomas, Suite 101 St. Thomas, Virgin Islands 00802 July 1, 2016 Atty. Erika Kellerhals Kellerhals Ferguson Kroblin PLLC Royal Palms Professional Building 9053 Estate Thomas, Suite 101 St. Thomas, VI 00802 Our auditors, Seckendorf Hasson & Reilly, CPA'S, LLC 3000 Marcus Avenue, Suite 3W4, Lake Success, NY 10042, are conducting an audit of our financial statements at December 31, 2015 and for the year then ended. This letter will serve as our consent for you to furnish to our auditors all the information requested herein. Accordingly, please furnish to them the information requested below involving matters with respect to which you have been engaged and to which you have devoted substantive attention on behalf of Gratitude America, LTD in the form of legal consultation or representation. Pending or Threatened Litigation, Claims, and Assessments (excluding unasserted claims and assessments) Please prepare a description of all material litigation, claims, and assessments (excluding unasserted claims and assessments). The description of each matter should include: 1) the nature of the litigation; 2) the progress of the matter to date; 3) how management of Gratitude America, LTD is responding or intends to respond to the litigation (e.g., to contest the matter vigorously or to seek an out-of-court settlement); and 4) an evaluation of the likelihood of an unfavorable outcome and an estimate, if one can be made, of the amount or range of potential loss. Also, please identify any pending or threatened litigation, claims, and assessments with respect to which you have been engaged but as to which you have not yet devoted substantive attention. Unasserted Claims and Assessments We have represented to our auditors that there are no unasserted possible claims or assessments that you have advised us are probable of assertion and must be disclosed in accordance with FASB Accounting Standards Codification 450, Contingencies. We understand that whenever, in the course of performing legal services for us with respect to a matter recognized to involve an unasserted possible claim or assessment that may call for financial statement disclosure, if you have formed a professional conclusion that we should disclose or consider disclosure concerning such possible claim or assessment, as a matter of professional responsibility to us, you will so advise us and will consult with us concerning the question of such disclosure and the applicable requirements of FASB Accounting Standards Codification 450, Contingencies (excerpts of which can be found in the ABA's Auditor's Letter Handbook). Please specifically confirm to our auditors that our understanding is correct. EFTA01190085  Gratitude America, LTD Royal Palms Professional Building 9053 Estate Thomas, Suite 101 St. Thomas, Virgin Islands 00802 Response Your response should include matters that existed as of December 31, 2015 and during the period from that date to the effective date of your response. Please specify the effective date of your response if it is other than the date of reply. Please specifically identify the nature of, and reasons for, any limitations on your response. Our auditors expect to have the audit completed about July 31, 2016. They would appreciate receiving your reply by that date with a specified effective date no earlier than July 25, 2016. You may also be requested to provide verbal updates to your written response at a later date. We appreciate your timely response to such requests. Other Matters Please also indicate the amount we were indebted to you for services and expenses (billed and unbilled) on December 31, 2015. Very truly yours, Richard Kahn, President EFTA01190086  Gratitude America, LTD Royal Palms Professional Building 9053 Estate Thomas, Suite 101 St. Thomas, Virgin Islands 00802 July 1, 2016 Atty. Darren lndyke Darren K. Indyke PLLC 575 Lexington Ave 4th Floor NY, NY 10021 Our auditors, Seckendorf Hasson & Reilly, CPA'S, LLC 3000 Marcus Avenue, Suite 3W4, Lake Success, NY 10042, are conducting an audit of our financial statements at December 31, 2015 and for the year then ended. This letter will serve as our consent for you to furnish to our auditors all the information requested herein. Accordingly, please furnish to them the information requested below involving matters with respect to which you have been engaged and to which you have devoted substantive attention on behalf of Gratitude America, LTD in the form of legal consultation or representation. Pending or Threatened Litigation, Claims, and Assessments (excluding unasserted claims and assessments' Please prepare a description of all material litigation, claims, and assessments (excluding unasserted claims and assessments). The description of each matter should include: 1) the nature of the litigation; 2) the progress of the matter to date; 3) how management of Gratitude America, LTD is responding or intends to respond to the litigation (e.g., to contest the matter vigorously or to seek an out-of-court settlement); and 4) an evaluation of the likelihood of an unfavorable outcome and an estimate, if one can be made, of the amount or range of potential loss. Also, please identify any pending or threatened litigation, claims, and assessments with respect to which you have been engaged but as to which you have not yet devoted substantive attention. Unasserted Claims and Assessments We have represented to our auditors that there are no unasserted possible claims or assessments that you have advised us are probable of assertion and must be disclosed in accordance with FASB Accounting Standards Codification 450, Contingencies. We understand that whenever, in the course of performing legal services for us with respect to a matter recognized to involve an unasserted possible claim or assessment that may call for financial statement disclosure, if you have formed a professional conclusion that we should disclose or consider disclosure concerning such possible claim or assessment, as a matter of professional responsibility to us, you will so advise us and will consult with us concerning the question of such disclosure and the applicable requirements of FASB Accounting Standards Codification 450, Contingencies (excerpts of which can be found in the ABA's Auditor's Letter Handbook). Please specifically confirm to our auditors that our understanding is correct. Response Your response should include matters that existed as of December 31, 2015 and during the period from that date to the effective date of your response. Please specify the effective date of your response if it is other than the date of reply. EFTA01190087  Gratitude America, LTD 9053 Estate Thomas, Suite 101 St. Thomas, Virgin Islands 00802 Please specifically identify the nature of, and reasons for, any limitations on your response. Our auditors expect to have the audit completed about July 31, 2016. They would appreciate receiving your reply by that date with a specified effective date no earlier than July 25, 2016. You may also be requested to provide verbal updates to your written response at a later date. We appreciate your timely response to such requests. Other Matters Please also indicate the amount we were indebted to you for services and expenses (billed and unbilled) on December 31, 2015. Very truly yours, Richard Kahn, President EFTA01190088  GRATITUDE AMERICA, LTD ROYAL PALMS PROFESSIONAL BUILDING 9053 ESTATE THOMAS, SUITE 101 ST. THOMAS, VI 00802 July 1, 2016 BV70 LLC 445 PARK AVE, SUITE 1401 NEW YORK, NY 10022 ATTN: BRAD WECHSLER Our auditors, Seckendorf Hasson & Reilly CPA's LLC are conducting an audit of our financial statements. For the purpose of independent verification only, please confirm the following information relating to your contribution to Gratitude America, Ltd as of December 31, 2015: Date made: October 14, 2015 Amount: $10,000,000 Restrictions on period or manner of use (please provide if applicable): Please indicate in the space below whether this information is in agreement with your records. If it is not, please furnish any information you have that will help our auditors reconcile the difference. After signing and dating your reply, please mail it directly to Seckendorf Hasson & Reilly CPA's LLC. 3000 Marcus Ave, Suite 3W4. Lake Success, NY 11042. A return envelope is enclosed for your convenience. Very truly yours, Richard Kahn, President To: Seckendorf Hasson & Reilly CPA's LLC, The above information regarding the contribution made to Gratitude America, Ltd agrees with our records at 12/31/15 with the following exceptions (if any): Signature: Title: Date: EFTA01190089