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Hinkle, Richter & Rhine, LLP <br />CERTIFIED PUBLIC ACCOUNTANTS <br />MEMBER, <br />AMERICAN INSTITUTE OF PUBLIC ACCOUNTANTS <br />FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS <br />2600 N.E. 14i1 STREET CAUSEWAY 777 E. ATLANTIC AVENUE, SUITE 226 <br />POMPANO BEACH, FLORIDA 33062-8224 DELRAY BEACH, FLORIDA 33483 <br />954.941-2312 - FAX 954.941-0777 561-314-2201- FAX 561-314-2204 <br />INDEPENDENT ACCOUNTANT'S REVIEW REPORT <br />Board of Directors <br />Craig A. Smith & Associates, Inc. <br />Boca Raton, Florida <br />We have reviewed the accompanying combined balance sheets of Craig A. Smith & Associates, Inc. and <br />affiliate, MPS3D LLC as of December 31, 2014 and 2013 and the related combined statements of <br />income, retained earnings, and cash flows for the years then ended. A review includes primarily applying <br />analytical procedures to management's financial data and making inquiries of Company management. A <br />review is substantially less in scope than an audit, the objective of which is the expression of an opinion <br />regarding the financial statements as a whole. Accordingly, we do not express such an opinion. <br />Management is responsible for the preparation and fair presentation of the financial statements in <br />accordance with accounting principles generally accepted in the United States of America and for <br />designing, implementing, and maintaining internal control relevant to the preparation and fair presentation <br />of the financial statements. <br />Our responsibility is to conduct the review in accordance with Statements on Standards for Accounting <br />and Review Services issued by the American Institute of Certified Public Accountants. Those standards <br />require us to perform procedures to obtain limited assurance that there are no material modifications that <br />should be made to the financial statements. We believe that the results of our procedures provide a <br />reasonable basis for our report. <br />Based on our review, we are not aware of any material modifications that should be made to the <br />accompanying financial statements in order for them to be in conformity with accounting principles <br />generally accepted in the United States of America. <br />1 <br />Hinkle, Richter & Rhine, CPA's <br />Delray Beach, Florida <br />March 9, 2015 <br />65 <br />