| SECURITIES COUNSEL | JMS Law Group, PLLC 998C Old Country Road, #233 Plainview, NY 11803 |
| INTELLECTUAL PROPERTY COUNSEL | Brown, Winick, Graves, Gross, Baskerville & Schoenebaum, P.L.C. 666 Grand Avenue, Suite 2000 Ruan Center, Des Moines, IA 50309-2510 |
| AUDITORS | Marcum LLP 750 3rd Avenue, 11th Floor New York, NY 10017 |
