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Opinion <br /> In our opinion,the financial statements referred to above present fairly,in all material respects, the financial <br /> position of Ceres Environmental Services, Inc. as of December 31, 2016 and the results of its operations <br /> and its cash flows for the year then ended in accordance with accounting principles generally accepted in <br /> the United States of America. <br /> Avail. -aggidotivfrittae) 4‘40 <br /> Minneapolis, Minnesota <br /> April 28, 2017 <br /> Page 2 <br /> CONFIDENTIAL& PROPRIETARY <br />