Anton Chia, LLP3501Jamboree Rd,
Newport Beach, CA 92660
March 30, 2017
This representation letter is provided in connection with your audit of the financial statements ofMax Sound Corporation for the year endedDecember 31, 2016 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position ofMax Sound Corporation as ofDecember 31, 2016 and of the results of its operations and itscash flows for the year thenended.
We acknowledge our responsibility for the fair presentation of the financial statements in theCompany’s annual Form10-K.
We confirm, to the best of our knowledge and belief, the following representations:
Include here representations relevant to the entity. Such representationsmay include the following:
| • | There have been no irregularities involvingmanagement or employeeswho have a significant role in internal control or that could have a material effect on the financial statements. |
| • | We havemade available to you all books of account and supporting documentation and all minutes of meetings of shareholders and the board of directors. |
• We confirm the completeness of the information provided regarding the identification of related parties.AUDITING
| • | The financial statements are free of material misstatements, including omissions. |
| • | TheCompany has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of noncompliance.There has been no noncompliance with requirements of regulatory authorities that could have a material effect on the financial statements in the event of noncompliance. |
| • | The following have been properly recorded and,when appropriate, adequately disclosed in the financial statements: |
| o | The identity of, and balances and transactions with, related parties. |
| o | Losses arising from sale and purchase commitments. |
| o | Agreements and options to buy back assets previously sold. |
| o | Assets pledged as collateral. |
| • | We have no plans or intentions thatmay materially alter the carrying value or classification of assets and liabilities reflected in the financial statements. |
| • | We have no plans to abandon lines of product or other plans or intentions that will result in any excessor obsolete inventory, and no inventory is stated at anamount in excess of net realizable value. |
| • | TheCompany has satisfactory title to all assets and there are no liens orencumbrances on theCompany’s assets, except for those that are disclosed in the financial statements. |
| • | We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the financial statements all guarantees thatwe have given to third parties. |
| • | There have been no events subsequent to period end which require adjustment of or disclosure in the financial statements or Notes thereto. |
| • | There are noformal or informal compensating balance arrangements with any of our cash and investment accounts; except as disclosed in the financial statements. |
| • | We have properly recorded or disclosed in the financial statements the capital stock repurchase options and agreements, and capital stock reserved for options, warrants, conversions and other requirements. |
