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Sagaris Corp.
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11/17/2020 4:51:38 PM
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Stuart M. Rotma <br />Plantation, FL l"22 <br />C.P.A <br />d, Suite <br />P.A. <br />Phone: (y)wi�-nu�u <br />Fax: (954)475-8099 <br />Stuart@rotmancpa.com <br />Independent Accountant's Review Report <br />To the Board of Directors and Shareholders <br />SAGARIS CORP. <br />1847 NORTH UNIVERSITY DRIVE <br />CORAL SPRINGS, FL 33071 <br />I have reviewed the accompanying financial statements of SAGARIS CORP. which comprise <br />the balance sheet as of December 31, 2019, and the related statements of income, retained <br />eamings, and cash flows for the year then ended, and the related notes to the financial <br />statements. A review includes primarily applying analytical procedures to management's <br />financial data and making inquiries of company management. A review is substantially less in <br />scope than an audit, the objective of which is the expression of an opinion regarding the <br />financial statements as a whole, Accordingly, I do not express such an opinion. <br />Mana>;ement's Responsibility for the Financial Statements <br />Management is responsible for the preparation and fair presentation of these financial <br />statements in accordance with U.S. generally accepted accounting principles; this includes the <br />design, implementation, and maintenance of internal control relevant to the preparation and fair <br />presentation of financial statements that are free from material misstatement whether due to <br />fraud or error. <br />Accountant's Responsibility <br />My responsibility is to conduct the review engagement in accordance with Statements on <br />Standards for Accounting and Review Services promulgated by the Accounting and Review <br />Services Committee of the AICPA. Those standards require me to perform procedures to obtain <br />limited assurance as a basis for reporting whether I am aware of any material modifications that <br />should be made to the financial statements for them to be in accordance with U.S. generally <br />accepted accounting principles. I believe that the results of my procedures provide a reasonable <br />basis for my conclusion. <br />Accountant's Conclusion <br />Based on my review, I am not aware of any material modifications that should be made to the <br />accompanying fmancial statements in order for them to be in accordance with U.S, generally <br />accepted accounting principles. <br />Stuart M. Rotman, CPA, PA <br />Certified Public Accountant <br />November 5, 2020 <br />
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