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Hinkle, Richter & Rhine, LL CERTIFIED PUBLIC ACCOUNTANTS MEMBER: AMERICAN INSTITUTE OF PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 2600 N.E. 14TH STREET CAUSEWAY 777 E. ATLANTIC AVENUE, SUITE 226 POMPANO BEACH, FLORIDA 33062-8224 DELRAY BEACH, FLORIDA 33483 954-941-2312 - FAX 954-941-0777 561-314-2201- FAX 561-314-2204 INDEPENDENT ACCOUNTANT'S REVIEW REPORT Board of Directors Craig A. Smith & Associates, Inc. Boca Raton, Florida We have reviewed the accompanying combined financial statements of Craig A. Smith & Associates, Inc. (a corporation) and affiliate, MPS3D LLC (a partnership), which comprise the combined balance sheet as of December 31, 2015 and 2014, and the related statements of income and retained earnings and cash flows for the years then ended, and the related notes to the financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of companies' 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 the 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 perform 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 accordance with accounting principles generally accepted in the United States of America. Hinkle, Richter & Rhine, LLP Delray Beach, Florida March 2, 2016 W