<SEC-DOCUMENT>0001663577-18-000123.txt : 20180509
<SEC-HEADER>0001663577-18-000123.hdr.sgml : 20180509
<ACCEPTANCE-DATETIME>20180309105043
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001663577-18-000123
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20180309

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEANSPARK, INC.
		CENTRAL INDEX KEY:			0000827876
		STANDARD INDUSTRIAL CLASSIFICATION:	COGENERATION SERVICES & SMALL POWER PRODUCERS [4991]
		IRS NUMBER:				870449945
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		70 NORTH MAIN STREET, STE. 105
		CITY:			BOUNTIFUL
		STATE:			UT
		ZIP:			84010
		BUSINESS PHONE:		801-224-4405

	MAIL ADDRESS:	
		STREET 1:		70 NORTH MAIN STREET, STE. 105
		CITY:			BOUNTIFUL
		STATE:			UT
		ZIP:			84010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STRATEAN INC.
		DATE OF NAME CHANGE:	20141201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMARTDATA CORP
		DATE OF NAME CHANGE:	19880120
</SEC-HEADER>
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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">March 9, 2018</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I><U>Via EDGAR </U></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E. Mailstop 3561</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington D.C., 20549-7010</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: Robyn Manuel</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Re:&#9;CleanSpark, Inc. </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Form 10-K for Fiscal Year Ended September
30, 2017 </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Filed January 16, 2018 </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>File No. 0-53498</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Ms. Manuel:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">I write on behalf of CleanSpark, Inc. (the
&ldquo;Company&rdquo;) in response to Staff&rsquo;s letter (the &ldquo;Comment Letter&rdquo;) of February 27, 2018, by William
H. Thompson, Branch Chief of the Office of Consumer Products, of the United States Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
regarding the above-referenced Form 10-K filed by the Company on January 16, 2018.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Paragraph numbering used for each response
corresponds to the numbering used in the Comment Letter.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><U>Notes
to Consolidated Financial Statements, page F-6</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><U>Note
4. Business Acquisition, page F-10</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">1. Please
tell us in detail how you determined the transaction value for the purchase of CleanSpark, LLC. For purposes of determining the
fair value of the common stock and warrants issued as purchase consideration, it appears you may have used bid quotations as reported
by the OTCQB. Please tell us how you concluded these bid quotations were a reliable indicator of fair value, considering that the
quotations don&rsquo;t necessarily represent actual transactions, the market illiquidity of your shares, the large number of shares
issued in the exchange, the value at which you issued shares for cash during the same period and other factors. In addition, please
tell us in detail how you determined the fair values of the various tangible and intangible assets acquired in the acquisition.
Tell us the evidence that supports the valuations of these assets, including whether independent appraisals were obtained. Please
be sure to address how the effect of uncertainty about. the future cash flows associated with the assets was included in the fair
value measurements. Please refer to ASC 805.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">Notwithstanding
the preceding, please tell us the evidence you considered in concluding that the recorded amounts for the Flexpower system, goodwill
and other intangible assets were recoverable and not impaired as of September 30, 2017. In this regard, given your recurring losses
and the recurring net cash flows used in operating activities, we are interested to understand how you are nonetheless projecting
future cash flows that support the recoverability of over $20 million in recorded assets.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps"></FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">For purposes of fully responding
to your inquiry we have separated your question into the relevant segments and responded to each segment individually.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"><B>a)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-size: 11pt"><B>Please tell us in detail how you determined
the transaction value for the purchase of CleanSpark, LLC. For purposes of determining the fair value of the common stock and warrants
issued as purchase consideration, it appears you may have used bid quotations as reported by the OTCQB. Please tell us how you
concluded these bid quotations were a reliable indicator of fair value, considering that the quotations don&rsquo;t necessarily
represent actual transactions, the market illiquidity of your shares, the large number of shares issued in the exchange, the value
at which you issued shares for cash during the same period and other factors.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">At the time of the transaction in
July of 2016, the Company&rsquo;s board of directors and its legal counsel completed a detailed analysis of the accounting rules
surrounding the transaction which were subsequently reviewed by our independent auditors. A summary of the main points of analysis
including the questions considered and associated conclusions are below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #1</U>: </B><I>How
should the purchase of CleanSpark, LLC be valued under US GAAP?</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Relevant Accounting Literature
Considered</U> - ASC 820</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As required by the Fair Value Measurements
and Disclosures Topic of the FASB ASC 820, fair value is measured based on a three-tier fair value hierarchy, which prioritizes
the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level
2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable
inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The three levels of the fair value hierarchy
are described below:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 1: Unadjusted quoted prices
in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 2: Quoted prices in markets
that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset
or liability;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 3: Prices or valuation techniques
that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market
activity).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company was identified the quoted bid prices
as unadjusted quoted prices. If the market is considered &lsquo;active&rsquo; these are Level 1 inputs, if the market is deemed
inactive they would be considered Level 2 inputs.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #2: </U></B><I>Does
the quoted market price of CLSK (fka SRTN) common stock have a readily determinable fair value?</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Relevant Accounting Literature
Considered</U> - FASB Master Glossary</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The definition of Readily Determinable Fair
Value from the FASB Accounting Standards Codification Master Glossary (Master Glossary) reads as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Readily Determinable Fair Value</B>:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">An equity security has a readily determinable
fair value if it meets any of the following conditions:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The fair value of an equity security is readily determinable if sales
prices or bid and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange
Commission (SEC) or in the over-the counter market, provided that those prices or quotations for the over-the counter market are
publicly reported by the National Association of Securities Dealers Automated Quotations systems or by OTC Markets Group Inc. Restricted
stock meets that definition if the restriction terminates within one year.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">b.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The fair value of an equity security traded only in a foreign market
is readily determinable if that foreign market is of a breadth and scope comparable to one of the U.S. markets referred to above.
</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">c.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The fair value of an equity security that is an investment in a mutual
fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable
if the fair value per share (unit) is determined and published and is the basis for current transactions.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Per the FASB Master Glossary: The fair value
of an equity security was readily determinable because a sales prices and bid and-asked quotations were publicly reported by OTC
Markets Group Inc. On the date the transaction closed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #3: </U></B><I>What
is considered an active market?</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Relevant Accounting Literature
Considered</U> - ASC 820-10-35-54C</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Overview:</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">In an active market, transactions for
the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">An orderly transaction assumes exposure
to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions
involving such assets or liabilities. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">A fair value measurement may be affected
if there has been a significant decrease in the volume or level of activity for that item compared with its normal market activity.
Judgment may be required in determining whether based on the evidence available there's been a significant decrease.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">If an entity concludes that the volume
or level of activity for asset or liability has significantly decreased, then further analysis of the transactions or quoted market
prices is required. A decrease in the volume or level of activity on it's own might not indicate their transaction or quoted price
is not representative of fair value or that are transaction in that market is not orderly.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">It is <B>not</B> appropriate to presume
that all transactions in a market in which there is been a decrease in volume or level of activities are not orderly.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Whether transactions take place with sufficient
frequency and volume to constitute an active market in a matter of judgement and depends on the facts and circumstances of the
market for the asset or liability. A market with limited activity may still provide relevant pricing information when there is
no contrary evidence that the pricing information in not relevant to the fair value of the asset.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The determination of whether a market is active
is not based upon the size of an entities holdings. For example a market that trades 1,000 shares of ABC common stock per day may
be considered active even if the entity holds 20,000,000 shares of ABC stock. An active market is not limited to national exchanges
like NYSE and LSE. Over the counter markets. (OTC) are considered active markets.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Per ASC 820, The Company believes that the
trading activity of CLSK common shares represented an active and orderly market, although the Company acknowledges that the volume
is limited. Further the Company believes that the limited activity actually supports the representation that the trading represents
an <B>orderly</B> market with willing market participates. The Company has organically grown its interested shareholder base without
large fluctuations because the shareholders who are investing are generally investing in our Company and specific industry because
they understand the importance of the technology we have developed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the 90 days preceding the close of the transaction
the Company traded 20,832 shares or <B>$64,009.50</B> in share dollar volume. During the same period the Company sold no shares
through a public or private offering.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Trading Activity for the 90 days preceding
the close of the transaction is summarized below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: center">date</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">close</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">volume</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Total transaction value</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9" STYLE="font-weight: bold">Private sales/purchases</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-style: italic; text-align: left">Nil</TD><TD STYLE="font-style: italic">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-style: italic">Nil</TD><TD STYLE="font-style: italic">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-style: italic">Nil</TD><TD STYLE="font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-style: italic">Nil</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 0pt">Public sales/purchases</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 35%; text-align: left; padding-left: 5.4pt">4/11/2016</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 15%; text-align: right">3.00</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 15%; text-align: right">3,300.00</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 15%; text-align: right">9,900.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">4/12/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.50</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">947.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,314.50</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">4/29/2016</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3.75</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">100.00</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">375.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-size: 11pt"><B>April</B></FONT></TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">13,589.50</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/2/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,600</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,800.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/13/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">325.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/16/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">900</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,700.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/18/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.15</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">700</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,205.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/19/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">285</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">570.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/20/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">300.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/25/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">325.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">5/26/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.20</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">300</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">960.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">5/27/2016</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3.25</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">600</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,950.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;May </B></FONT></TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">14,135.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/1/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,300.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/3/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.10</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,200</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,820.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/16/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,600</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,200.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/17/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,600</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,800.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/20/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">400</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,200.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/22/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">300.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/23/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.30</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">300</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">990.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">6/24/2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">300</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">975.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">6/29/2016</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3.50</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">200</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">700.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;June </B></FONT></TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">36,285.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;TOTALS </B></FONT></TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">20,832</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">64,009.50</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; vertical-align: bottom"><FONT STYLE="font-size: 11pt"><B>Average
sales price Prior 90 days</B></FONT></TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3.07</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This dollar volume trades represents an increase
in activity and the Company believes that this represents an active market. Further the guidance only requires consideration of
the fair value of an active market if there are significant <U>decreases</U> in activity. There was an increase in activity and
not a decrease, so no further consideration was required on this matter. Further, the guidance suggests that it would inappropriate
to automatically assume that the market is not active or orderly based solely on volume and changes in volume.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #4: </U></B><I>How
does the level of activity affect how fair value is measured for CLSK? </I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Relevant Accounting Literature Considered
</U>- ASC 820-10-35-16B</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If the market for the assets is still active
and quoted prices continue to be available, then the fair value of the assets or liabilities continues to be measured at the quoted
market price on the measurement date (i.e., using a level 1 input).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We also considered the private placement trades
over the same period and there were no private sales of our stock to consider in the 90 days preceding the transaction.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #5: </U></B><I>Is
there a requirement to adjust the stock price in consideration of the fair value per the above analysis?</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Relevant Accounting Literature Considered</U>
- ASC 820-10-35-37 / 35-37A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><IMG SRC="image_003.jpg" ALT="" STYLE="height: 167.4pt; width: 369pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Conclusion -Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Per ASC 820, the company concludes that the
valuation of the acquisition is best determined by <B>a Level 1 measurement</B>. In this case the Securities issues in exchange
for the assets acquired are considered a level one measurement as Unadjusted quoted market prices on an active market with an available
quoted price at the measurement date.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On the date of the transaction the Share price
was $3.50 but there was not active trading, as a result the Company took additional steps to determine if any significant unobservable
inputs needed to be considered. The Company identified two inputs that warranted consideration.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify; text-indent: 31.5pt">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The private placement price of the shares available for purchase.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">During the 90 days immediately preceding the transaction <B>no</B>
shares were sold as part of a private placement transaction.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">On June 1, 2016 the Company filed a form D to open an offering of
the Company&rsquo;s common stock at $0.80. This form D was filed prior to any consideration of the acquisition and upon identifying
the acquisition opportunity the Company ceased any fundraising efforts to avoid any concerns of improper disclosure. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Because no shares were sold immediately preceding the transaction,
it was determined that the private placement price should not be considered as part of the value.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The lack of liquidity in the shares.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">As discussed above ASC 820-10-35-54C <B><U>does not</U></B> require
the Company to have substantial liquidity in order to be deemed a market</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Although trading occurred and a quoted value was available on the
day of the close the Company further considered whether a discount should be applied to the value of the stock.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">In the 90 days immediately preceding the close of the transaction
the transaction there were 20,832 shares purchased and sold on the open markets at quoted market prices. The dollar volume of these
trades was $64,009.50. The average price of the trades was $3.07.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Based upon the need to consider a reduced price from the quoted $3.50
(level 1 measurement) on the date of the transaction due to limited liquidity. The Company deemed that a discount to the fair market
value of $0.43 or approximately 12% was reasonable and would be in line with the concept of prudence and conservatism while still
following US GAAP.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Final conclusions:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">After consideration of all of the
above guidance and analysis of the fair value of the consideration issued. The Company determined that the most prudent and conservative
approach that still falls within the US GAAP would be to use quoted level one measurements <B>but</B> also account for the limited
liquidity. To account for the limited liquidity, it was deemed prudent to consider the average trading value of the shares over
the 90 days immediately preceding the transaction. The Company deemed it most conservative to use the <B>lesser</B> value between
the quoted share price on the day of the transaction ($3.50) and the average sales price over the prior 90 days ($3.07). The deemed
the fair value of the shares was therefore determined to be $3.07.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 9pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"><B>b)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-size: 11pt"><B>In addition, please tell us in detail how
you determined the fair values of the various tangible and intangible assets acquired in the acquisition. Tell us the evidence
that supports the valuations of these assets, including whether independent appraisals were obtained. Please be sure to address
how the effect of uncertainty about the future cash flows associated with the assets was included in the fair value measurements.
Please refer to ASC 805.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">The Company was unable to obtain
an independent appraisal for the following reasons 1) The Company had difficulty locating any professional valuation experts that
carried the requested skill sets by having a background in software in addition to valuation experience. 2) The costs of the limited
independent appraisals quoted were significantly higher than the Company was able to bear. As a result of being unable to engage
a valuation expert significant estimates and judgement was required to allocate the purchase price of the assets to each distinguishable
asset. At the time of the transaction the Company completed a detailed analysis of the accounting rules surrounding the transaction
as part of this process it also contacted third parties to obtain independent feedback on its assumptions and estimates when possible,
a summary of the main points of analysis are below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">The information below comes directly
for the Company&rsquo;s analysis completed in July of 2016 and as a result some sections refer to information available at the
time of the analysis which may have changed since the date of the analysis.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question #1: </U></B><I>Does
the fair value of the underlying assets support the valuation of the shares issued for consideration? </I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Relevant Accounting Literature Considered</U>
- </B><I>ASC 805-20; ASC 805-30</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Accounting Question Analysis</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Consideration 1- Fair value of cash acquired.
</B>Cash value held in banks and on hand represents the cash value. <B>$19,371.26</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Consideration 2</B>&mdash; <B>Fair value
of accounts receivable. </B>The Company has made contact via phone with the three customers who make up the balance of the accounts
receivable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Rams Hill Golf Course</B>: The Company has
a $15,000 per year contract to provide operations and maintenance services for the Microgrid they constructed in late 2015. $1,250
per month is accrued on this balance monthly although it is due annually, within 30 days of December 29, 2016 of each year. The
golf course has substantial assets and confirmed that the balance will be paid when due. All other amounts invoiced during the
Construction of the project were paid timely.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Bethel-Webcor Jv-1</B>: The Company has
a design and engineering contract to implement a Microgrid on Camp Pendleton. $12,564 was is accrued related to June services at
the date of acquisition. Historically Company 2 had paid all invoices timely.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify; text-indent: 31.5pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>CleanSpark Holdings, LLC</B>: The balance
due of $50,763.41 represented liabilities assumed which exceeds the $200,000 contractually agreed upon. This is considered collectable
as $25,000 of the original amount was repaid in July. CleanSpark Holdings has represented that it has sufficient cash and assets
to pay down the remaining balance.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify; text-indent: 31.5pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Summary</B>: The $70,827.41 in receivables
included on the balance sheet on July 1, 2016 is considered collectable and no allowances are needed as of the acquisition date.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify; text-indent: 31.5pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Consideration 3</B>&mdash; <B>Fair value
of Camp Pendleton Micro Grid</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Camp Pendleton was constructed by Harper Construction.
One of the founding members of the CleanSpark team was an employee of Harper Construction and the Principal Investigator for the
California Energy Commission and United States Marine Corps for the project, upon completion they expressed an interest in continuing
to manage the project. As a result, Harper construction sold the Microgrid to CleanSpark for $1 and an agreement to indemnify them
for all future responsibilities of maintenance and operations</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The project was funded jointly by the US Navy
and through a grant from the state of California for $2,260,000 and $1,700,000, respectively. We contacted Harper construction
and were provided with a total cost of construction of $4,522,890. CleanSpark subsequent to the acquisition from harper also added
approximately $102,449 in improvements since completion of construction. Therefore, the total combined replacement cost of the
current Microgrid is approximately $4,625,339.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Future value from the properly will be derived
by the value of the access to the Military and new technology. We have multiple ongoing proposals and projects with the Military
which have resulted directly from the Fractal demonstration facility. The Microgrid has become a desirable test bed to prove feasibility
of new technologies for military base operations.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Consideration 4 &ndash; Fair value of Fixed
assets.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The purchase price of the capitalized fixed
assets is approximately $255,943. The majority of these assets are in new or nearly new condition and the replacement cost would
be approximately the same. The list was reviewed in detail and a discount was applied to the fixed assets as needed to reflect
the fair value of used equipment and fixtures. The total fair value was deemed to be $174,552.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Asset Groups</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Original Purchase price</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Reduction in value From initial purchase price</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Fair value</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 47%; font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Aquion Battery System</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 11%; text-align: right">20,540</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 11%; text-align: right">(2,300</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 11%; text-align: right">18,239.94</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cell phones</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,616</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(380</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,236.32</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Controller/ Monitor Prototype</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,995</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,924</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,071.06</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fluke Meter</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,985</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,200</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,784.56</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ideal power inverter</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,465</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,963</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,502.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Imergy Storage</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">30,236</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(15,236</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,000.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Laptop</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">75,914</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(34,612</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">41,302.07</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Misc Tools and Equipment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,707</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,856</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,850.94</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Network Switch</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,728</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,693</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,035.18</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Office furniture</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,535</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,483</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,051.61</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Servers</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,359</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,667</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,692.11</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt; text-indent: -30pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shipping Container</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">6,863</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(2,077</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,786.40</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">255,943</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(81,391</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">174,552</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Consideration 5 &ndash; Fair value of intangibles.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I><U>Patents: </U></I>The Company has one patent pending. We have
not allocated any amount directly to the patents due to feedback received as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&lsquo;The system architecture is elegant, flexible, and scalable
and the best possible system architecture to control a multi-vendor micro grid. However, the biological systems design (fractal
design) is not unique to CleanSpark in the micro grid control market context and, as such, patents on the architecture itself may
be difficult to secure.&rsquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The initial applications for the patent was rejected but we are
in the process of revising and resubmitted and will continue pursuing the patents. We will capitalize any future efforts to patent
the system and process after more fully determining the unique features that have the highest likelihood of being granted a patent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I><U>Trademarks:</U></I> The Trademark of the CleanSpark Name is
considered likely to be granted and as such the Trademark has been valued at $4,857.85, a cost equal to the amount the Company
has spent on legal fees related to the Trademark.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I><U>Branding and Client list: </U></I>In addition, the Brand value
of CleanSpark and associated client lists has been capitalized as an intangible asset in the total amount of $2,497,472. This is
due to the fact that at the date of acquisition the Company holds an option contract with a total potential value exceeding $2,497,472
million dollars with Bethel-Webcor and the US Marine&rsquo;s. The Company also has many proposals ongoing and has garnished respect
through the California Energy market which we intend to further monetize.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Details of most significant Clients on list are outlined below.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>United States Marine Corps. &ndash; Via Bethel Webcor JV.</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Project: P-1132</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>Awarded contract + Options</U></B>. Total Value $2,497,472 (if all options are exercised.)</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Company was awarded the project to design, engineer and implement a Micro Grid on a Mission
critical data center on Camp Pendleton. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">First billing occurred in July 2016.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Contract is executed in 3 parts.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Engineering services: $75,000 </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Optimization and Control Logic development $60,000</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Construction, integration and commissioning. $2,362,472</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Considine Borrego, LLC- via Webcor Construction LP</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Project: Rams Hill</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Completed Contract</B>. Total Value $2,406,937.90.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B><U>Operating and maintenances contract</U></B>: $15,000 per year for continuous monitoring
via the CleanSpark Software and quarterly onsite maintenance.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Future optimization phases- Multi-stage project with potential for several million dollars in
revenue over 3 years. It has not yet been awarded but we believe that our successful deployment on the first contract will increase
our chances of getting the future projects. System would include system size expansion, advanced energy storage and potentially
other renewable and sustainable base load power generation sources.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">We have spoken with the Owner of the project who expressed satisfaction with the project and
expressed additional interest in adding energy storage in the near term. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>South Africa</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Project: (Multiple firm commitments upon financial ability to perform)</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Company has worked with high level government officials and local developers to establish
a program that represents 9 GW of distributed power systems over a seven year period. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Company has spent significant time in South Africa and has secured commitments on several multi-million
dollar projects. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Company would be required to set-up an office in South Africa and as such it is waiting to
move forward until such time and the Company is sufficiently capitalized to support a multimillion-dollar investment in launching
these projects.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Sungevity Inc.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Master Supply and Service agreement</B> &ndash; Executed September 29, 2015.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Sungevity is the largest privately held solar distributor in the US.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Under the Master Supply contract Sungevity agreed to purchase a monitoring unit with CleanSparks
proprietary monitoring software on <U>all</U> commercial installations. CleanSpark only has limited deployment due to its ongoing
efforts to complete a custom white labeled solution for the client. Per the MSA they would deploy the system initially to commercial
customers. This would represent a multimillion dollar per year subscription contract. The Company is funding the completion of
the customized version of the software and its anticipated completion date <B>is December 21, 2016</B>.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Sungevity Project #1: UC Berkley-Jacobs Hall- Receptor Monitor </B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Total Value $9,720.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Represents a pilot project of planned contract structure. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Berkeley has recently publically stated their intent to develop a campus wide, distributed microgrid
which Sungevity plans to bid on with CleanSpark&rsquo;s support.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I><U>Other intangibles:</U></I> The Company also has capitalized
the cost of the domain name which was purchased for $6,165.10. The value was deemed to be the same fair value if the domain had
been purchased independently.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The Company also capitalized office and engineering software. We
recorded this value at the amortized value pf $10,728.30 as most of the software carried multi-year subscriptions and the amortization
schedule mirror the subscription life.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Consideration 6 &ndash; Fair value of the software</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 31.5pt">CleanSpark had been presented two term sheets
in 2015 regarding the purchase of the Software. These term sheets were used as a basis of the software valuation.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt"><B>Edison Energy Offer:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">CleanSpark had received an offer
from Edison Energy to Purchase the Company on October 20, 2015 with a purchase price as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">Purchase Price:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 81pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Upfront: $10 million</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 81pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Earnout: Calculated on average financial metrics for 2016, 2017 &amp; 2018 (Capped at $125 Million).</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">Earn-out</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 81pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Earn-out: lesser of 10.0x EBITA or the sum of a) 10.ox SaaS revenue, b) 3.0x non-SaaS Software
revenue and c)1.0x non-software revenue.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 81pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Earn-out payable upon prompt close of 2018 financials.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 81pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Earnout was expected to reach the Cap of $125 Mil by 2018.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Edison completed their due diligence but the offer was eventually
turned down by CleanSpark for the following reasons.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">1) The Company&rsquo;s management
at the time believed that the long-term value exceeded $125 Million.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">2) Edison Energy expressed that
their interest was in the software but not necessarily development of Microgrids using CleanSpark&rsquo;s methods, the management
team felt this would negatively impact their personal goals in furthering the engineering and design of fractal microgrids.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">3) In December in the midst of the
due diligence they were contacted by Private Funding Partner, a sophisticated and experienced developer/financier in the space,
with what was perceived as a better deal. (see below)</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt"><B>Private Funding Partner </B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt">The deal structured by the Company
and a Private funding partner was structured with the intent to allow the current management team to 1) remain in control of the
Company 2) Greater Access to projects 3) an offer of $500,000 for Non-exclusive developer&rsquo;s license to the current software.
Allowing the Company to maintain full ownership and continue pursuing its software development goals. 4) $1Mil. in convertible
debt investment. 5) expectation of ongoing debt funding.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-indent: 31.5pt"><B>Structure</B>:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Private Funding Partner executed an SPA with the following terms:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">They provided $1 million in convertible debt funding in December of 2016</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">The conveyed their intent to bring another $1.5 Million shortly thereafter</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">They agreed to use best efforts to deliver $250 Million in Microgrid Projects over a three-year
period. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">They would act as the financing partner for 100% of these projects.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">For delivery of projects they would receive vested warrants that would ratchet up in parallel</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>End result</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Although the private funding partner executed on the initial portions
of the SPA including the initial funding of $1 Mil. they defaulted on the balance of the terms as they didn&rsquo;t have the liquid
capital they had represented. As a result, the Company was left without sufficient capital in May of 2016 and started seeking new
offers. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Flexpower system (Software and methodology) value</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Edison Energy offer was used as a framework
and the up-front cost and earn-out potential were considered against the projected revenues for the same periods. In additional
to determining the cash value that would have been paid we also considered the time value of money and discounted the total proceeds
to determine fair value. In consideration of the above facts the Company deemed the fair value of the software and engineering
methods to be $20,007,624. This still represented a substantial discount to the full value which CleanSpark&rsquo;s management
believed could be derived from the software over its life both in direct software revenues and ancillary contracts which are captured
due to the software and controls components.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 83.4pt"></P>



<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 83.4pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>Consideration 7 &ndash; Fair value of accounts payable</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">We have made contact with the largest vendors to confirm the balance
outstanding. We anticipate having to pay the entire $262,573.38 in outstanding accounts payable as if 7/1/16. The largest amount
is $158,753.49 due to a single vendor for invoices paid on CleanSpark&rsquo;s behalf upon completion of a 2015 project. This payment
was made so that they could release all the liens on the project that were outstanding due to CleanSparks inability to pay its
two largest vendors due to cash flow issues.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify"><B><U>Conclusion to Accounting Question
#1</U></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"><I>a)</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><I>Does the fair value of the underlying assets support the valuation
of the shares issued for consideration? </I></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><I>Based upon the information available to the Company and the analysis
above the Company believes that the potential fair market value and future earnings expected to be derived from the assets meets
or exceeds the value of the approx. $32.1, million dollars of equity instruments issued for the purchase of the Company&rsquo;s
asset and as a result the balances below are reasonable allocations of the fair market value of the assets. </I></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><I>SUMMARY:</I></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 60%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 70%; padding-left: 5.4pt">Cash</TD><TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 18%; text-align: right">19,371</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Accounts Rec.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">70,827</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 5.4pt">Deposits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,467</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5.4pt">Prepaid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,811</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Camp Pendleton Microgrid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,625,339</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Furniture and Fixture</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">174,552</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Software and Website</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,893</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5.4pt">Trademarks</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,858</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(262,573</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Client list and trade secrets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,497,472</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 5.4pt">Flex-power system</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,007,624</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 5.4pt">Goodwill</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,919,858</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,095,500</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Retroactive review of initial valuation
(<B>Completed in December 2017 during the Company&rsquo;s FYE 9/30/17 audit</B>) :</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">When the initial valuation was completed the
Company&rsquo;s expected significant revenues would be realized based upon the then available information and representations provided
by the seller. The Company ended up falling short of its expectations for 2017 and a brief outline of the main causes are listed
below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 11pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><B>Bankruptcy of major Customer</B>: The Company had executed a Master Supply contract with
Sungevity, which was the largest privately held solar distributor in the US at the time. Under the agreement Sungevity agreed to
purchase a monitoring unit with CleanSpark&rsquo;s proprietary monitoring software on all commercial installations. This represented
a multimillion dollar per year subscription contract. CleanSpark had designed a custom UI platform for this purpose as part of
mPulse V1. This platform was deployed on the first Sungevity project in December of 2016 which was located at UC Berkley. Shortly
after completion of the project CleanSpark was unable to collect the payment and was subsequently notified that Sungevity was experiencing
financial difficulties. On March 13, Sungevity declared chapter 11 bankruptcy. As a result, the Agreement is no longer enforceable
and the Company will no longer realize these revenues. This was the single largest reason the Company missed its revenue expectations
in the fiscal year ending 2017.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 11pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><B>Business organization</B>: After the assets were acquired the management team determined
that there were deficiencies in business plans, operations, financial oversight, and structure that needed to be addressed. The
Company&rsquo;s management spent the first several months post-acquisition focusing a large amount of its efforts on business structure
and addressing the deficiencies initially identified. As a result, the Company was unable to fully focus on new customer acquisition
activities until the first calendar quarter of 2017. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 11pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><B>Sales Cycle</B>: The Company had initially estimated that its sales cycle would be approximately
3-6 months from initial contact to contract execution. It has found that its sales cycle for its current projects is closer to
6-12 months with military projects being closer to 24 months.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-size: 11pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 11pt"><B>Market pivot</B>: Initially the Company had been heavily focused on Military Government
contracts. Due to the extended sales cycle, the Company decided to pivot and focus its efforts on commercial and industrial customers
in March of 2017. As part of this process the Company&rsquo;s former VP of sales was terminated and replaced in March of 2017.
The new VP of sales was experienced in industrial and commercial construction sales but new to the energy space as a result it
took approximately 60 days for the new VP&rsquo;s sales contacts to begin leading to qualified leads.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Conclusion related to Original valuation</U>:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Based upon the above facts the Company believes
that the initial valuation was correct and solidly founded on the then available facts and circumstances. Overall the Company believes
the above facts along with market forces have delayed the revenue expectations by 12-16 months but the Company fully expects to
be begin realization of significant revenues in the calendar year ending December 31, 2018.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt"><B>c)</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-size: 11pt"><B>Notwithstanding the preceding, please tell
us the evidence you considered in concluding that the recorded amounts for the Flexpower system, goodwill and other intangible
assets were recoverable and not impaired as of September 30, 2017. In this regard, given your recurring losses and the recurring
net cash flows used in operating activities, we are interested to understand how you are nonetheless projecting future cash flows
that support the recoverability of over $20 million in recorded assets.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">Using the best information available
at the time the Company prepared a projected cash flow which was used to measure the recoverability of its assets. We have not
included the cashflow schedule in this response as the Company doesn&rsquo;t currently offer revenue guidance to the public but
we have instead provided a narrative on the underlying assumptions used to create the projections.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B><U>Underlying assumptions used for projections as
of January 9, 2018.</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Fiscal year ending September 30, 2018</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Executed contracts to be completed in Fiscal 2018</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 22.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>P-1132 USMC Camp Pendleton:</B> The Company has an executed option
contract for $900,000 for a project named P-1132. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The contract was awarded by Bethel-Webcor JV under the contract CleanSpark
will install a turn-key advanced microgrid system at the U.S. Marine Corps Base Camp Pendleton. The contract is in direct support
of the United States Department of Navy's communication information system (CIS) operations complex that was recently awarded to
the Joint-Venture. CleanSpark will perform as a sub-contractor to Bethel-Webcor JV, the prime contractor selected for the design
and construction of a communication information system (CIS) operations complex spanning multiple facilities with inter-connectivity
at the U.S. Marine Corps Base Camp Pendleton</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The project will be executed between March 2018 and September 2018.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The prime contractor is Bethel-Webcor JV. <FONT STYLE="background-color: white">Bethel-Webcor
Jv-1 has worked on ten contracts worth </FONT>$135 million USD <FONT STYLE="background-color: white">with the federal government
since FY2007. In its latest active fiscal year (2016), the organization received a total of $120 million USD in contract awards<FONT STYLE="color: #7A7A7A">.</FONT></FONT></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The subcontract work performed will be backed by liens against the
US Department of Defense which guarantees payment under the contract terms in the case the Prime contractor doesn&rsquo;t pay its
subcontractors.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 22.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Green Dragon: </B>The Company has an executed contract for $660,000
with Green Dragon to design and build a microgrid at a controlled agriculture growing facility. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">We expect the project to be executed in mid- 2018. Total onsite construction
and installation time will be approximately 90-120 days.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Relationship summary:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">CleanSpark will design and build the Microgrid.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">ClearSun Corp- will be the &lsquo;owner&rsquo; of the microgrid.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Kent Salveson and Associates are financing Clear Sun Corp&rsquo;s
purchase of the assets. They are in the business of using tax credits to finance asset purchases.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 119.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Green Dragon will be the user of the power created by the ClearSun
Corp owned microgrid.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Green Dragon microgrid will employ solar, energy storage, and
advanced controls to immediately reduce the monthly electricity bill of the indoor grow facility by 82%.&nbsp;Key to the system's
aggressive payback schedule is CleanSpark's mPulse software that will virtually eliminate the demand charges which previously accounted
for almost 50% of Green Dragon's monthly bill.&nbsp;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Turnkey financing solutions are being provided by Salveson and Associates
of&nbsp;Newport Beach, Calif. They are financing the project on behalf of green dragon through Clearsun Corp. The financing is
structured to maximize tax benefits for Green Dragon and Clearsun Corp. With a focus on maximizing Solar investment tax credits.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Agricultural facilities, require a large amount of consistent electricity,
and these businesses are currently among the largest users of electricity in the region. This project will be phased to accommodate
the growth plans of Green Dragon.&nbsp;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.4pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Contract is structure in phases with the first phase being a
1% down payment on the contract total to begin the engineering services. The balance of the contract will fall under a Design-Build
Contract and will be progress build using the percentage of completion method.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt 101.4pt; text-align: justify"></P>

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<P STYLE="font: 11pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt 101.4pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 22.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Ram&rsquo;s Hill: </B>The Company holds a contract to maintain
the microgrid it built on Ram&rsquo;s Hill Golf Course. The 2017 revenues related to this contract were approximately $15,300.
The contact call for a 2% increase each year.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>Contracts designed and fully bid</U></B><U>: currently under
review pending final approval. </U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Pilot project &ndash; Macerich</B>: Total contract Value $<B>18,345,000</B>. Expected contract
execution expected within 90 days. Planned start in early 2018. Planned completion date late 2018. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in"><B></B></P>

<P STYLE="font: 11pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt 0.5in"><B><U>Background on Macerich and the Pilot project</U></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Macerich Company is involved in the acquisition, ownership, development, redevelopment, management
and leasing of regional and community/power shopping centers located throughout the United States.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">In February of 2017 CleanSpark was engaged under a $160,000 professional service contract to
design a microgrid solution for the Macerich portfolio of properties. The contract was structure to be executed in three phases.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Phase 1, Desktop Review, Macerich Portfolio Analysis, And Preliminary Regional Stack Ranking
$ 30,000;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Phase 2A, Pilot Project Identification, Initial Design Development, and Business Case Refinement:
$65,000;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Phase 2B &ndash; Pilot Project Implementation Based on Phase 2A</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD><FONT STYLE="font-size: 11pt">(The implementation of any approved pilot projects will be addressed under a separate contract.)</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD><FONT STYLE="font-size: 11pt">Phase 3, Macerich Long Term Vision and Microgrid Implementation Strategy: $65,000;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Under this contract CleanSpark Completed Phase 1; We analyzed Macerich&rsquo;s portfolio of properties
and identified the top 5 properties for a microgrids using its proprietary DNA software. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Cleanspark was then further engaged For Phase 2A: to complete the detailed engineering and design
of a Microgrid for the top ranked property. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Company completed the design work(Phase 2A) between March 2017
and November 2017 which included several revisions with Macerich&rsquo;s Director of sustainability and Senior Vice-President.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Phase 1 and Phase 2A of the profession services contract are complete and all fees have been
paid.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">After initial approval was obtained from Macerich&rsquo;s sustainability
department and Senior Vice-President. The project design was presented to Macerich&rsquo;s C-level executives in late November
2017. The executives responded positively to the project presented and asked CleanSpark to increase the scope of the initial project
to create a design that would make the property a net-zero property. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">The Company and Macerich began contract term negotiations after the meeting with the executives.
The Contract terms are under legal review and pending final approval by Macerich and CleanSpark Counsel. (The terms under review
are not specific to the project price but rather are focused on general construction contract terms.)</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">CleanSpark took feedback from the meeting and in early December completed
an updated design in conjunction with the Macerich sustainability teams and the executive&rsquo;s instructions. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">These refinements were presented to the Senior Vice-President on
late December 2017. The final project designed submitted for final approval is budgeted to be approximately $18.345 Million. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The team received positive feedback from the Macerich team on the
presentation later that week but was also informed that key decision makers had left on vacation after the presentation and would
not return until mid-January 2018 and as a result any decision would be delayed until after their return. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Based upon feedback given by the Macerich sustainability team both
verbally and via text messages, as of January 9, 2018, CleanSpark anticipates that Macerich will approve the project shortly after
the decision makers return from vacation. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">We plan to begin the project immediately upon approval and execution
of the contract (Expected early 2018).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The CleanSpark would be required to complete the Project prior to
October 15, 2018 in order to comply with the mandatory construction black-out period for the holiday shopping season. CleanSpark
believe this will not be an issue as the actual physical construction has only limited complexities, the main complexities CleanSpark
expects to encounter will be the application of our technology and related electrical engineering. CleanSpark has spent the past
11 months preparing these detailed designs which gives CleanSpark an extremely high degree of confidence in its ability to perform
the contract under the timing requirements. As a result, CleanSpark plans to complete the project before September 30, 2017, assuming
the contract is executed prior to March 31, 2018.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Macerich is a fortune 500 company that has full capability of funding
this project. As of September 30, 2017, their balance sheet showed $71 Mil in available cash and cash equivalents.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Additional revenue assumptions:</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">CleanSpark will act as the prime general contractor on projects it completes.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Assumes software revenues will be approx. 7% of total project revenues. This is based upon our
internal budget criteria in which we budget 7% of the project to cover our custom software implementation services.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Residential Microgrid revenue will increase by 23.3% from 2017. (See growth rate assumptions
below)</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 11pt">Microgrid design and consulting revenue will increase by 23.3% from 2017. (See growth rate assumptions
below)</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Growth rate assumptions:</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">The Company expects its growth to mirror the industry averages.
The Company based its assumption on the accepted industry compound growth rates based upon two separate studies performed by reputable
research groups as outlined below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 70%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>Predicted Compound Growth Rate</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 11pt"><B>Study conducted by:</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">25.90%</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 11pt">Navigant Research report</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">20.70%</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 11pt">Transparency Market Research</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>23.30%</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-size: 11pt"><B>Average compound growth rate</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>Summary of certain Customer relationships that the Company anticipates
will lead to significant revenue streams 2019 and beyond.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Macerich Portfolio: </B>Macerich announced to its shareholders
a &ldquo;Goal to zero&rdquo; emissions. Macerich engaged CleanSpark in March of 2017 under a $160,000 contract to execute on this
goal. Under the Contract CleanSpark analyzed their portfolio to determine which properties would produce the best economic results
if Microgrids were implemented on the properties. Macerich is specifically identify investments in Clean energy technology that
would bring a 15% IRR based upon reduction in energy costs purchased from the utility, etc. The contract called for CleanSpark
to design a &ldquo;pilot&rdquo; project(section 2A) and then execute on the design by building the initial project(section 2B).
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">After completion and a 90-day performance review Macerich is prepared
to execute additional agreements for projects on its portfolio as long as economic returns can be meet. Further, as part of the
initial contract CleanSpark was awarded a first right of refusal on all Microgrid projects it identifies under its portfolio review.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Company believes that they will prevail in this process and will
be installing Microgrids on Macerich properties for the next several years. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 11pt">o</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">CleanSpark has been invited by Macerich to several of its events
to speak to its stakeholders about sustainability and how CleanSpark&rsquo;s solution will bring positive economic returns along
with environmental returns.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>National Storage REIT Company: </B>The Company is in late stage
discussion with a storage Company to deploy microgrids on its California properties to maximize their net metering income. The
Company is currently utilizing its DNA tools to identify the most beneficial properties for the initial deployments. We hope to
deploy ten mid-sized Microgrids in 2018/2019, each project would result result in $100,000 to $500,000 in realized revenues to
CleanSpark. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Municipal City: </B>The city has 3 aging diesel generators that
power the entire city as it has no grid connection due to its remote location. They are seeking a solution that saves money by
eliminating the need to purchase diesel fuel and also allows for expansion. We have presented a $2,500,000 solution to the City
Manager and the proposal is under consideration. We have continued to work with their financing partner and we think it is likely
that we will prevail on the project and will be able to execute on the project in 2019. </FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>ZNE:</B> We are currently engaged under a contract to plan and
design a Microgrid community project. We are finalizing the preliminary design work and the project is now moving into its execution
phase. The Project will be a multiyear project that is scheduled to move to construction and implementation in late 2018 and be
fully completed in 2020. Assuming we prevail on the next phase of the contract our portion of the project would be as follows:
Solar and fuel cell system and controls = $7.9M | PV and Storage Residential Microgrid design and engineering = $1.5M</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Farming facility: </B>We are in late stage discussions and have
completed the preliminary analysis and submitted a proposal for a $275,000 project. We think it is likely that we will prevail
on the project proposal positioned to execute in 2019.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/106% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt"><B>Ski resort: </B>We are in late stage discussions and will be doing
additional analysis in spring of 2018 for a $400,000 project. We think it is likely that we will prevail on the project proposal
and be positioned to execute in 2019.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B><U>Subsequent consideration (March
1, 2018).</U></B></P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Company&rsquo;s revenue assumptions are heavily based upon the
contract negotiations taking place with Macerich. The revenue projections related to Macerich are tied to a single contract of
$18.3 Million in 2018 and the right of first offer which would bring revenue in 2019 and beyond. The 2018 revenues are heavily
dependent on the ability to start construction during the fiscal quarter ending March 31, 2018. If the Company is unable to conclude
its contract negotiations prior to that date the Company will need to re-evaluate its revenue assumptions related to Macerich at
the end of that Quarter. Without the planned revenues from Macerich the Company would likely need to further impair its assets.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">As of March 1, 2018, the Company has not yet executed the Macerich
contract for The Pilot project. In mid-February, the Company was informed that Macerich had undergone a round of significant lay-offs
at the Corporate level to reduce Salary&rsquo;s by approximately 17 Million. This was given as the reason the contract negotiations
had been delayed from closing. The Company has remained in contact with its designated point of contact at Macerich and on February
26, 2018 we were informed that the contract is still pending further review. A press release has been drafted by Macerich announcing
the project and the Company has taken this an indication that we will likely be awarded the contract. With that said if we are
unable obtain a contractual authorization to proceed by March 31, 2018 it is unlikely that the contract will be completed in 2018
which would significantly impact our projections.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">A summary of the impairment analysis
completed for each major asset segment is summarized below.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify"><B>FLEX POWER ASSETS</B></P>

<P STYLE="color: #2E74B5; font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><FONT STYLE="color: Black">Summary
Background:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>mPulse</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">mPulse Version 1(&ldquo;V1&rdquo;) is extremely
robust and has been continually operating at Camp Pendleton without downtime since 2014. V1 was designed with a focus on military
application and energy security. The architecture although effective was designed in a manner that allowed for limited flexibility
and adaptability. The SCADA created by the original software team was the component found to be most at fault for V1&rsquo;s lack
of flexibility. The V2 system will replace the old SCADA component with Microsoft Azure which is an off-the shelf SCADA program
for which the Company will pay a license fee which will allow for greater flexibility and reduce software development resources
requirements. In addition to replacing the SCADA system the software is undergoing a general overhaul to improve all areas and
add functionality.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>DNA</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dynamic network analysis tools (&ldquo;DNA&rdquo;)
V1 is an analytic tool developed by CleanSpark to analyze energy load data in order to identify the optimal microgrid solution
for a specific property and owner. The system to date has been used solely as a tool to design customer systems and for business
development proposals. The underlying logic and database is extremely powerful but DNA and mPulse were not initially designed to
interact. DNA V2 will interact with mPulse V2 to not only allow for improved system design and analysis but also improved machine
learning to assist mPulse pursue economic optimization in a real-time manner.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Combined systems</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The programs were designed from the ground-up
over a 3-year period for which the pre-acquisition company paid approximately $4.8 Million in payroll and related consulting fees
to staff and consultants dedicated to the design and implementation of mPulse V1 and DNA V1. In total, the Company spent a total
of $7.5 Million between August 2012 and June 2016 (pre-acquisition) in the development of the software, engineering methods and
related technology.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Improvements and Design of V2</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hired Amanda Kabak as our lead software
Architect in August 2017 to architect mPulse version 2 (&ldquo;V2&rdquo;) and lead a software team who would be tasked with the
software improvements. The improvements that will be rolled-out in V2 revolve around three areas 1) increased functionality to
take advantage of commercial and industrial opportunities that focus more on economic return vs. energy security; 2) Improve the
economic value of the software through cost benefit analysis and also a focus on reducing implementation costs on future projects
3) integrate DNA into mPulse to increase modeling and machine learning functionality.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We anticipate V2 will be ready to roll-out
for implementation in the second quarter of 2018 and it will be a leading-edge solution in the Microgrid industry. We plan to install
V2 at Camp Pendleton&rsquo;s P-1132 project for which we have an executed $900,000 contract and also with Macerich on the pilot
project shopping center for which we have a $18.3 Million contract under final negotiations.</P>

<P STYLE="color: #2E74B5; font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><FONT STYLE="color: Black"><U>Impairment
analysis:</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Amanda Kabak is an expert in her field and
spent her first two months with CleanSpark (Aug 2017-Sept 2017) performing deep analysis on the V1 code and architecting a solution
for V2. As part of her analysis the Company asked Amanda to perform an analysis specifically related to the overall state of the
software and the related value and the potential need to record an impairment. Her analysis was specifically focused on determining,
from a percentage basis, what components from V1 would be retained or replaced in V2.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Amanda presented her final conclusions on the
best path forward related to the software architecture and design and also her analysis on impairment over several meetings via
phone and in person between September 27<SUP>th</SUP> and October 4<SUP>th</SUP>, 2017, with the final discussions on impairment
occurring on October 4<SUP>th</SUP>, 2017. The in-person meetings were held in the Company&rsquo;s San Diego offices and the Company&rsquo;s
CEO, COO, CFO, VP of Business Development and Lead Microgrid Engineer participated in the meetings.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The conclusions related to the initial impairment
are summarized below:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In relation to the above-mentioned analysis
of the original system(s) and planned improvements the Company determined that approximately 13% of DNA would be replaced by new
components in DNA V2 and approximately 45% of the components of mPulse would be replaced in mPulse V2. The Company plans to make
an initial release of both mPulse 2.0 and DNA 2.0 available to customers in the Company&rsquo;s third fiscal quarter of 2018. As
a result of the planned improvements, the Company recorded an impairment of $5,039,078 related directly to the components that
will no longer be utilized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The adjusted value of the assets are as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 80%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 28%; border-top: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Flexpower system</B></FONT></TD>
    <TD NOWRAP STYLE="width: 32%; border-top: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>Asset Value</B></FONT></TD>
    <TD NOWRAP STYLE="width: 22%; border-top: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>Accumulated Amortization</B></FONT></TD>
    <TD NOWRAP STYLE="width: 18%; border-top: Black 1pt solid; border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>Net, value</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 11pt">DNA tool</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">4,663,513 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">&nbsp;(386,441)</FONT></TD>
    <TD NOWRAP STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">4,277,071 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 11pt">mPulse</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">5,923,197 </FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">&nbsp;(490,825)</FONT></TD>
    <TD NOWRAP STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">5,432,372 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 11pt">Engineering trade secrets</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">4,020,269 </FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">&nbsp;(333,139)</FONT></TD>
    <TD NOWRAP STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">3,687,130 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 11pt"><B>&nbsp;Total</B></FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">14,606,979 </FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">&nbsp;(1,210,405)</FONT></TD>
    <TD NOWRAP STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt">13,396,574 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company then continued its analysis as
required under ASC 360-10-35-21 which requires that a long-lived asset or asset group shall be tested for recoverability whenever
events or changes in circumstances indicate that its carrying amount may not be recoverable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We analyzed the following questions:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A significant decrease in the market price of a long-lived asset
(asset group).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Company found no evidence that the market price of the asset
group had decreased. On the contrary the Company found that the market is willing to pay a premium for the type of assets analyzed.
</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A significant adverse change in the extent or manner in which a long-lived
asset (asset group) is being used or in its physical condition.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">Other than the details discussed above the Company has no evidence
that the use or condition of the assets have changed.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A
                                         significant adverse change in legal factors or in the business climate that could affect
                                         the value of a long-lived asset (asset group), including an adverse action or assessment
                                         by a regulator.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The
                                         changes in California energy laws support the use of our assets and strengthen the long-term
                                         value. CleanSpark&rsquo;s technology is on the leading edge of the Microgrid market which
                                         is growing rapidly.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt; line-height: 107%">b.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">According
                                         to Transparency market research the market is rapidly expanding and is projected to grow
                                         at a rate of 20.1% annually through 2020</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt; line-height: 107%">c.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">CleanSpark
                                         has been recognized as a leader in its market space<FONT STYLE="line-height: 107%">.</FONT></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt; line-height: 107%">d.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">CleanSpark&rsquo;s
                                         technology and energy management system was recognized as one of the top 10 investment
                                         grade cleantech companies in the world in 2016 by the GCCA.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0pt"></P>



<P STYLE="margin-top: 0; margin-bottom: 0"></P>






<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">An accumulation of costs significantly in excess of the amount originally
expected for the acquisition or construction of a long-lived asset (asset group).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">None, our costs of developing the system is as expected.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A current-period operating or cash flow loss combined with a history
of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived
asset (asset group).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">We have historical loses but we fully expect to achieve revenues
exceeding the capitalized value of the assets over the next 5 years. The Company completed a detailed cashflow projection to test
the recoverability and a summary of the 5-year totals and associated results are below.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 70%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 71%; text-align: right; padding-left: 5.4pt">&nbsp;DNA software, net</TD><TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 18%; text-align: right">4,277,071</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">&nbsp;Mpulse software, net</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">5,432,372</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,709,443</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">5-year revenues related to Software</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">10,681,050</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Excess cashflows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">971,607</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 70%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 71%; text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">Engineering trade secrets, net</TD><TD STYLE="width: 10%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="width: 18%; border-bottom: Black 1pt solid; text-align: right">3,687,130</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 5.4pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,687,130</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">5-year revenues related to engineering &amp; construction services</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">145,737,818</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Excess cash flows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">142,050,688</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">f)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A current expectation that, more likely than not, a long-lived asset
(asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term
more likely than not refers to a level of likelihood that is more than 50 percent.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">No, we have no plans to sell the assets at this time.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Additional considerations:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">This is our core product offering by which we are monetizing several
business segments. The flexpower system will bring direct revenues in the form of software revenues, software licenses revenues
and indirect revenues in the form of design, engineering, project construction and consulting revenues.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Conclusions regarding impairment (January
9, 2018)</B>:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The assets should not be impaired beyond the amounts identified above
related to the components that will be replaced or rewritten.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B>INTANGIBLE ASSETS </B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt"><B>Summary of asset groups - CleanSpark Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt"><B>Patents - Gasifier</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt">Carrying value at 9/30/17 was $49,958.80</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt">The Company is still pursuing patent protections and believes it will prevail on its claims.&nbsp;&nbsp;The Company has now been granted 6 patents related to its technology.&nbsp;&nbsp;Although not currently planned the Company believes that if it were to abandon the pursuit of this process in the future it could resell the patent for an amount that exceeds the carrying value.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt"><B>Patents - Electrolytic Reactor</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt">Carrying value at 9/30/17 was $21,256</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt">The patent is issued and grants full protection on the process.&nbsp;&nbsp;The Company has plans to incorporate the patented processes in to a fuel cell technology and will be pursuing these in the coming months.&nbsp;&nbsp;The Company acquired the patent through an open market purchase and although not currently planned, believes that if it were to abandon the pursuit of this process in the future it could resell the patent for an amount that exceeds the carrying value.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B>&nbsp;</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold">Summary of asset groups - CleanSpark, LLC</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1" STYLE="font-weight: bold">Patents</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">Carrying value at 9/30/17 was $2,933</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1">The Company is still pursuing patent protections and believes it will prevail on its claims.&nbsp;&nbsp;The Company received notice that one of the patents was accepted by the patent and trademark office on December 7, 2017.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold">Trademarks- CleanSpark</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1">Carrying value at 9/30/17 was $5,498.85</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">The Company is still pursuing trademark protections and believes it will prevail on its claims.&nbsp;&nbsp;The is actively pursuing the claims and the TM is under review by the patent and trademark office.</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1" STYLE="font-weight: bold">Website</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">Carrying value at 9/30/17 was $5,932</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1">The Company continues to operate its website for IR and business development purposes and has invested an additional $1,950 in the website in 2017. The company anticipates it will receive greater value than the assets carrying value over its remaining useful life.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold">External software licenses</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1">As of 9/30/17 carrying values range from $1,119 and $2,220 depending on the purchase price and the date placed into service.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">The software is used in the day to day operations of the Company.&nbsp;&nbsp;&nbsp;The company anticipates it will receive greater value than the assets carrying value over its remaining useful life.</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1" STYLE="font-weight: bold">Client list and Brand</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">Carrying value at 9.30.17 was $2,248,407</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1">Currently the client list consists of project proposals totaling approx. $56 Mil.&nbsp;&nbsp;The Company is confident that at least $20Mil in revenue will be received from Clients on the list.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1">The Brand of CleanSpark is well known in the Microgrid space and holds a high amount of value.&nbsp;&nbsp;An example is below.</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We analyzed the following questions related
to the above assets:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A significant decrease in the market price of a long-lived asset
(asset group).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The Company found no evidence that the market price of the asset
group had decreased. Assets consists of patents, patents pending, trademarks, client lists and websites which are still fully utilized
by the Company.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A significant adverse change in the extent or manner in which a long-lived
asset (asset group) is being used or in its physical condition.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">None, all items are in good condition</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A significant adverse change in legal factors or in the business
climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">The changes in California energy laws support the use of our assets
and strengthen the long-term value. CleanSpark&rsquo;s technology is on the leading edge of the Microgrid market which is growing
rapidly.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">An accumulation of costs significantly in excess of the amount originally
expected for the acquisition or construction of a long-lived asset (asset group).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">None, our costs of developing the system is as expected.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A current-period operating or cash flow loss combined with a history
of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived
asset (asset group).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">b.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">None, we fully expect to achieve revenues exceeding the capitalized
value of the assets over the next 5 years. The Company completed a detailed cashflow projection to test the recoverability and
a summary of the 5-year totals and associated results are below.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 70%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 70%; text-align: right; padding-left: 5.4pt">Other Intangibles net</TD><TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 18%; text-align: right">2,216,556.00</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">Goodwill</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,919,858.00</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">Total goodwill and intangibles, net</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">7,136,414.00</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: right; padding-left: 5.4pt">5 year Revenues that exceed values associated with Flexpower system</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">143,097,835</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Net, Excess cashflows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">135,961,421</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">f)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">A current expectation that, more likely than not, a long-lived asset
(asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term
more likely than not refers to a level of likelihood that is more than 50 percent.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 11pt">a.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">No, we have no plans to sell the assets at this time.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">The Company then analyzed recovery
of total assets as a whole as it relates to discounted cashflows on net income (before non-cash items). The Company use a 6 year
projected discounted cashflows total as a measurement point as that aligns with the lowest estimated useful life of the assets
under consideration.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 4.75pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt">Discount rate:</FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">7%</FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="14" STYLE="padding: 0.75pt 5.4pt"><FONT STYLE="font-size: 11pt"><B>Discounted Cashflows on net income (before non-cash items)</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2018</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2019</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2020</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2021</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2022</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 11%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>2023</B></FONT></TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 2%; padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 20%; border-bottom: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>6 year total</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;1,794,730 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;2,359,873 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;3,352,318 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;4,598,373 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;6,148,826 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;8,077,036 </FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">&nbsp;26,331,155 </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;1,794,730 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;2,359,873 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;3,352,318 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;4,598,373 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;6,148,826 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;8,077,036 </B></FONT></TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0.75pt 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 1pt solid; padding: 0.75pt 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt"><B>&nbsp;26,331,155 </B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 70%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 70%; text-align: right; padding-left: 5.4pt">DNA software, net</TD><TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 18%; text-align: right">4,277,071</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-left: 5.4pt">mPulse software, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,432,372</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Engineering trade secrets, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,687,130</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Other Intangibles net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,216,556</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">Goodwill</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,919,858</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-bottom: 1pt; padding-left: 5.4pt">Total Assets testing for recoverability</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">20,532,987</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: right; padding-left: 5.4pt">Total discounted cashflows - 6 years</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">26,331,155</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-left: 5.4pt">Excess in projected cash flows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,798,168</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">Based upon the analysis completed
by the Company on January 9<SUP>th</SUP>, 2018, no further impairment of these asset groups was deemed necessary as of September
30, 2017.</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B><U>Subsequent consideration (March
1, 2018).</U></B></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">As discussed above, if the Company
does not prevail on its contract discussions with Macerich this would be considered a material change in our estimated projections
and the Company would perform a revised impairment analysis at the  earlier of a) notice regarding final decision on the contract
or b) March 31, 2018 as this is the latest date by which we will need contractual authorization in order the complete the contract
in 2018. If a future analysis indicated an impairment was necessary the Company would make an impairment at that time.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><U>Item
15. Exhibits, Financial Statement Schedules, page 35</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">2. Please
file a consent from your auditor for the use of their audit report. Such consent is required due to incorporation by reference
of the Form 10-K into the previously filed Form S-8. Refer to Item 601 of Regulation S-K.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In response to this comment, the Company plans
to amend its Form 10-K to include an auditor consent upon resolution of comment 1 above.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In responding to the Comment Letter, the Company
acknowledges that:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">the company is responsible for the adequacy and accuracy of the disclosure
in the filing;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to the filing; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings; font-size: 11pt">&#167;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 11pt">the company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sincerely,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>/s/ Zachary Bradford</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Zachary Bradford, CFO CleanSpark,Inc.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
