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    <td style="width: 5%; padding-bottom: 10pt; text-align: justify; line-height: 115%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black; line-height: 115%">a)</font></td>
    <td style="width: 95%; padding-bottom: 10pt; text-align: justify; line-height: 115%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black; line-height: 115%">The
    deficiency was identified as the Company's limited segregation of duties amongst the Company's employees with respect to the
    Company's control activities. This deficiency is the result of the Company's limited number of employees. This deficiency
    may affect management's ability to determine if errors or inappropriate actions have taken place. Management is required to
    apply its judgment in evaluating the cost-benefit relationship of possible changes in our disclosure controls and procedures.</font></td></tr>
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<td><font>a)</font></td>
<td><font>The
    deficiency was identified as the Company's limited segregation of duties amongst the Company's employees with respect to the
    Company's control activities. This deficiency is the result of the Company's limited number of employees. This deficiency
    may affect management's ability to determine if errors or inappropriate actions have taken place. Management is required to
    apply its judgment in evaluating the cost-benefit relationship of possible changes in our disclosure controls and procedures.</font></td></tr>
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