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Hinkle, Richter c& Rhine, LLP CERTIFIED PUBLIC ACCOUNTANTS MEMBER: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 2600 N.E. 14"' STREET CAUSEWAY POMPANO BEACH, FLORIDA 33062.8224 954.941-2312 - FAX 954.941.0777 777 E_ ATLANTIC AVENUE, SUITE 22G DELRAY BEACH, FLORIDA 33483 561.314.2201- FAX 561-314.2204 INDEPENDENT ACCOUNTANT'S REVIEW REPORT Board of Directors Craig A. Smith & Associates, Inc, and Affiliate MPS3D, LLC Boca Raton; Florida We have reviewed the accompanying combined financial statements of Craig A. Smith & Associates, inc, and affiliate, MPS3D LIC, which comprise the combined balance sheets as of December 31, 2016 and 2015, and the related combined statements of income, retained earnings, and cashflows for the years then ended, and the related notes to the combined financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion, Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation,. and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. Accountant's Responsibility Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perforin procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with accounting principles generally accepted in the United States of America, We believe that the results of our procedures provide a reasonable basis for our conclusion. Accountant's Conclusion Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with accounting principles generally accepted in the United States of America. Hinkle, Richter & Rhine, LLP Delray Beach, Florida April 4, 2017 36