<SEC-DOCUMENT>0001171843-15-001435.txt : 20150316
<SEC-HEADER>0001171843-15-001435.hdr.sgml : 20150316
<ACCEPTANCE-DATETIME>20150316124015
ACCESSION NUMBER:		0001171843-15-001435
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20141231
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150316
DATE AS OF CHANGE:		20150316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOINT Corp
		CENTRAL INDEX KEY:			0001612630
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				900544160
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-36724
		FILM NUMBER:		15701900

	BUSINESS ADDRESS:	
		STREET 1:		16767 N PERIMETER DRIVE
		STREET 2:		SUITE 240
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85260
		BUSINESS PHONE:		480 245 5960

	MAIL ADDRESS:	
		STREET 1:		16767 N PERIMETER DRIVE
		STREET 2:		SUITE 240
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85260
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>gff8ka_031615.htm
<DESCRIPTION>FORM 8-K/A
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECURITIES
AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Washington,
D.C. 20549</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>FORM 8-K/A</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>CURRENT REPORT</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Pursuant to
Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Date of Report
(Date of earliest event reported): December 31, 2014</B></P>

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

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>The Joint Corp</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Exact name
of registrant as specified in its charter)</B></P>

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

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<DIV STYLE="text-align: left; margin-top: 1pt; margin-bottom: 1pt">&nbsp;</DIV>

<DIV STYLE="text-align: left; margin-top: 1pt; margin-bottom: 1pt"></DIV><!-- Field: /Rule-Page -->

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<tr>
    <td style="vertical-align: top; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Delaware</b></font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>001-36724</b></font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>90-0544160</b></font></td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of incorporation)</B></P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Commission</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>File Number)</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(IRS Employer</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Identification No.)</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></td></tr>
<tr>
    <td colspan="3">&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td colspan="3" style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>16767 N. Perimeter Drive, Suite
240, </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Scottsdale, Arizona</B></P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>85260</b></font></td></tr>
<tr>
    <td colspan="3" style="vertical-align: top; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(Address of principal executive offices)</b></font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; text-align: center; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(Zip Code)</b></font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Registrant&rsquo;s
telephone number, including area code: (480) 245-5960</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Not applicable</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Former name
or former address, if changed since last report.)</B></P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Check the appropriate box below if
the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%; font-size: 10pt"><font style="font: 10pt Wingdings">&uml;</font></td>
    <td style="font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%; font-size: 10pt"><font style="font: 10pt Wingdings">&uml;</font></td>
    <td style="font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%; font-size: 10pt"><font style="font: 10pt Wingdings">&uml;</font></td>
    <td style="font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%; font-size: 10pt"><font style="font: 10pt Wingdings">&uml;</font></td>
    <td style="font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></td></tr>
</table>









<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">This Amendment No.&nbsp;1 on Form 8-K/A
(&ldquo;Form 8-K/A&rdquo;) amends the Current Report on Form 8-K filed by The Joint Corp. (&ldquo;we&rdquo; or the &ldquo;Company&rdquo;)
with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) on January&nbsp;7, 2015 (&ldquo;January Form 8-K&rdquo;). The January
Form 8-K reported under Item&nbsp;2.01 that the Company had completed its repurchase of six franchises in Los Angeles County, California
which was accomplished pursuant to an Asset and Franchise Purchase Agreement (the &ldquo;Purchase Agreement&rdquo;) between the
Company and The Joint RRC Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">The description of the Purchase Agreement
found in this Form 8-K/A is not intended to be complete and is qualified in its entirety by reference to the agreements attached
to the January Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">This Form 8-K/A provides the financial
statements and pro forma financial information as required by Item&nbsp;9.01 of Form 8-K. No other modification to the January
Form 8-K is being made by this Form 8-K/A. The information previously reported in or filed with the January Form 8-K is hereby
incorporated by reference into this Form 8-K/A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;9.01 Financial Statements
and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(a)(1)&nbsp;Financial Statements of
Businesses Acquired.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">The audited financial statements of
The Joint RRC Corp. as of and for the years ended December 31, 2013 and 2012, and accompanying notes, and the unaudited financial
statements of The Joint RRC Corp. as of September 30, 2014 and for the nine months ended September 30, 2014 and 2013 are attached
hereto as Exhibit&nbsp;99.1 and are incorporated by reference into this Form 8-K/A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(b)(1)&nbsp;Pro
Forma Financial Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">The pro forma condensed combined balance
sheet as of September 30, 2014 and the pro forma condensed combined statements of operations for the year ended December&nbsp;31,
2013 and for the nine months ended September 30, 2014, and accompanying notes, are attached hereto as Exhibit&nbsp;99.2 and are
incorporated by reference into this Form 8-K/A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(d)&nbsp;Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<tr style="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 7%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"><B>Exhibit&nbsp;No.</B></P></td>
    <TD STYLE="font-size: 10pt; width: 2%">&nbsp;</td>
    <TD STYLE="width: 91%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"><B>Description</B></P></td></tr>
<tr>
    <TD>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">23.1</font></td>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <TD STYLE="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Consent of EKS&amp;H, LLLP Independent Auditors for The Joint RRC Corp. as of and for the years ended December 31, 2013 and 2012.</font></td></tr>
<tr>
    <TD>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">99.1</font></td>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <TD STYLE="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Audited financial statements of The Joint&nbsp;&nbsp;RRC&nbsp;&nbsp;Corp. as of and for the years ended December 31, 2013 and 2012, and accompanying notes, and unaudited financial statements of The Joint RRC&nbsp;&nbsp;Corp. as of September 30, 2014 and for the nine months ended September 30, 2014 and 2013</font></td></tr>
<tr>
    <TD>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">99.2</font></td>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <TD STYLE="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Pro forma condensed combined balance sheet as of September 30, 2014 and the pro forma condensed combined statements of operations for the year ended December&nbsp;31, 2013 and for the nine months ended September 30, 2014, and notes thereto.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SIGNATURES</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Pursuant to the
requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<tr>
    <td>&nbsp;</td>
    <td style="vertical-align: bottom; width: 1%">&nbsp;</td>
    <td style="width: 45%">&nbsp;</td>
    <td style="vertical-align: bottom; width: 1%">&nbsp;</td>
    <td style="width: 4%">&nbsp;</td>
    <td style="vertical-align: bottom; width: 1%">&nbsp;</td>
    <td style="width: 2%">&nbsp;</td>
    <td style="vertical-align: bottom; width: 1%">&nbsp;</td>
    <td style="width: 45%">&nbsp;</td></tr>
<tr>
    <td colspan="3" style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td colspan="3" style="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">The Joint Corp.</font></td></tr>
<tr>
    <td colspan="3">&nbsp;</td>
    <td colspan="2">&nbsp;</td>
    <td colspan="2">&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td colspan="3" style="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Date: March&nbsp;16, 2015</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">By:</font></td>
    <td style="vertical-align: bottom; border-bottom: black 1.1pt solid; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; border-bottom: black 1.1pt solid; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">/s/ FRANCIS T. JOYCE</font></td></tr>
<tr>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Francis T. Joyce</font></td></tr>
<tr>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer and Treasurer</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>




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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>EXHIBIT INDEX</B></P>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
<tr>
    <td style="width: 7%">&nbsp;</td>
    <td style="vertical-align: bottom; width: 2%">&nbsp;</td>
    <td style="width: 91%">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td nowrap>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"><B>Exhibit&nbsp;No.</B></P></td>
    <td style="font-size: 10pt">&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"><B>Description</B></P></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">23.1</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Consent of EKS&amp;H,LLLP Independent Auditors for The Joint RRC Corp. as of and for the years ended December 31, 2013 and 2012.</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">99.1</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <TD STYLE="vertical-align: top; text-align: left">Audited financial statements of The Joint&nbsp; RRC&nbsp; Corp. as of and for the years ended December 31, 2013 and 2012, and accompanying notes, and the unaudited financial statements of The Joint RRC&nbsp; Corp. as of September 30, 2014 and for the nine months ended September 30, 2014 and 2013</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-align: left; vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif">99.2</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">Pro forma condensed combined balance sheet as of September 30, 2014 and the pro forma condensed combined statements of operations for the year ended December&nbsp;31, 2013 and for the nine months ended September 30, 2014, and notes thereto.</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
</table>


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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>exh_231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<P STYLE="margin: 0; text-align: right"><B>Exhibit 23.1</B></P>

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

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We consent to the incorporation by reference
of our report dated March 13, 2015 related to the financial statements of the Joint RRC Corp. as of and for the years ended December
31, 2013 and 2012, which appear in Form 8-K/A of The Joint Corp., dated March 16, 2015.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">EKS&amp;H LLLP</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 16, 2015</P>

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

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



<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>exh_991.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; text-align: right"><B>Exhibit 99.1</B></P>

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

<P STYLE="margin: 0"></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>and</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Independent Auditors' Report</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>December 31, 2013 and 2012</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>and</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Unaudited Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As of September 30, 2014</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>and for the Nine Months Ended September
30, 2014 and 2013</B></P>

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U></U></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Table of Contents</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><U>Page</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: middle">
    <TD STYLE="width: 90%">Independent Auditors' Report</td>
    <TD STYLE="text-align: right; width: 10%">1</td></tr>
<tr>
    <TD STYLE="vertical-align: middle">&nbsp;</td>
    <TD STYLE="vertical-align: bottom">&nbsp;</td></tr>
<tr>
    <TD STYLE="vertical-align: middle">Financial Statements</td>
    <TD STYLE="vertical-align: bottom">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: middle">
    <TD STYLE="padding-left: 20pt">Balance Sheets</td>
    <TD STYLE="text-align: right">3</td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: middle">
    <TD STYLE="padding-left: 20pt">Statements of Operations</td>
    <TD STYLE="text-align: right">4</td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: middle">
    <TD STYLE="padding-left: 20pt">Statement of Changes in Stockholders' Deficit</td>
    <TD STYLE="text-align: right">5</td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: middle">
    <TD STYLE="padding-left: 20pt">Statements of Cash Flows</td>
    <TD STYLE="text-align: right">6</td></tr>
<tr style="vertical-align: bottom">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: middle">
    <TD STYLE="padding-left: 20pt">Notes to Financial Statements</td>
    <TD STYLE="text-align: right">7</td></tr>
</table>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEPENDENT AUDITORS' REPORT</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Joint RRC Corp.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying financial
statements of The Joint RRC Corp., which are comprised of the balance sheets as of December 31, 2013 and 2012, and the related
statements of operations, changes in stockholders' deficit, and cash flows for the years then ended, and the related notes to the
financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management is responsible for the preparation
and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States
of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or error.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>AUDITORS' RESPONSIBILITY</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our responsibility is to express an opinion
on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An audit involves performing procedures
to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors'
judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditors consider internal control relevant to the entity's preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose
of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit
also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Joint RRC Corp.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinion.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In our opinion, the financial statements
referred to above present fairly, in all material respects, the financial position of The Joint RRC Corp. as of December 31, 2013
and 2012, and the results of its operations and its cash flows for the years then ended in accordance with accounting principles
generally accepted in the United States of America.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">/s/ EKS&amp;H LLLP</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 13, 2015</P>

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

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

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

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

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Balance Sheets</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; padding-bottom: 1.1pt">September 30,</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2012</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">Assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 55%; padding-left: 10pt">Cash</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">8,448</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">3,508</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">43,944</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-bottom: 1.1pt; padding-left: 10pt">Prepaid expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">7,145</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">14,323</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">5,071</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total current assets</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">15,593</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">17,831</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">49,015</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Non-current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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: 10pt">Property and equipment, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">492,742</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">569,596</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">141,744</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Assets not in service</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">252,778</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</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: 10pt">Franchise fees, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">189,225</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">208,800</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">234,900</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.1pt; padding-left: 10pt">Deposits</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">38,342</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">38,263</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">13,051</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total non-current assets</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">720,309</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,069,437</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">389,695</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt">Total assets</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">735,902</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">1,087,268</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">438,710</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">Liabilities and Stockholders' Deficit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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: 10pt">Accounts payable and accrued expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">22,441</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">23,375</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">12,733</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Accounts payable - related party</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34,620</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,930</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</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: 10pt">Deferred rent, current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">31,072</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,809</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,500</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Advances from stockholders</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,034,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,735,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">570,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total current liabilities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,122,133</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,796,114</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">587,233</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Non-current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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-bottom: 1.1pt; padding-left: 10pt">Deferred rent, net of current portion</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">157,679</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">173,370</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">37,708</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total non-current liabilities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">157,679</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">173,370</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">37,708</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total liabilities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,279,812</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,969,484</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">624,941</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Commitments and contingencies</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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">Stockholders' deficit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Common stock, no par value, 1,000 shares authorized, 300 shares issued and outstanding at September 30, 2014 and December 31,&nbsp;&nbsp;2013 and 2012</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,000</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-bottom: 1.1pt; padding-left: 10pt">Accumulated deficit</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,548,910</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(887,216</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(191,231</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total stockholders' deficit</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,543,910</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(882,216</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(186,231</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt">Total liabilities and stockholders' deficit</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">735,902</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">1,087,268</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">438,710</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>



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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to financial statements.</P>



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

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

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Statements of Operations</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center">For the Nine Months Ended</TD><TD>&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center">For the Years Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">September 30,</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2012</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 48%; text-align: left; padding-left: 10pt">Management fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">170,281</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">39,795</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">67,986</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Other revenue</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">19,328</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">7,329</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">10,329</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,808</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">189,609</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">47,124</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">78,315</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,808</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">General and administrative expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">641,018</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">461,392</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">608,680</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">141,333</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: 10pt">Selling and marketing expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">93,990</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">64,809</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81,754</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,725</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Depreciation and amortization</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">116,295</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">55,594</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">83,866</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">31,981</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">851,303</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">581,795</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">774,300</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">195,039</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt">Net loss</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(661,694</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(534,671</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(695,985</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(191,231</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to financial statements.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Statement of Changes in Stockholders'
Deficit</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="7">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">Total</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center; border-bottom: Black 1.1pt solid">Common Stock</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Accumulated</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Stockholders'</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Shares</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Amount</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Deficit</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">Deficit</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%">Balance - December 31, 2011</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">300</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">5,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">5,000</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-bottom: 1.1pt">Net loss</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(191,231</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(191,231</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Balance - December 31, 2012</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">5,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(191,231</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(186,231</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Net loss</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(695,985</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(695,985</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Balance - December 31, 2013</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">5,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(887,216</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(882,216</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Net loss</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(661,694</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(661,694</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.75pt">Balance - September 30, 2014 (Unaudited)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">300</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">5,000</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(1,548,910</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(1,543,910</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to financial statements.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Statements of Cash Flows</B></P>

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

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<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center">For the Nine Months Ended</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="text-align: center">For the Years Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">September 30,</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2012</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Cash flows from operating activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 48%; text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Net loss</TD><TD STYLE="width: 1%; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1.1pt solid; text-align: right">(661,694</TD><TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="width: 1%; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1.1pt solid; text-align: right">(534,671</TD><TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="width: 1%; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1.1pt solid; text-align: right">(695,985</TD><TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="width: 1%; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1.1pt solid; text-align: right">(191,231</TD><TD STYLE="width: 1%; border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Adjustments to reconcile net loss to net cash used in operating activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">116,295</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">55,594</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">83,866</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">31,981</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: 20pt">(Gain) on sale of assets not in service</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(89,049</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt">Changes in assets and liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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: 20pt">Prepaid expenses and deposits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,099</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(25,994</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(34,464</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(18,122</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 20pt">Accounts payable and accrued expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(934</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,879</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,642</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,733</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: 20pt">Accounts payable - related party</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,690</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,930</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Deferred rent</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(8,428</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">150,077</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">154,971</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">42,208</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">45,673</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">191,556</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">228,945</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">68,800</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 30pt">Net cash used in operating activities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(616,021</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(343,115</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(467,040</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(122,431</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Cash flows from investing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Franchise fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(261,000</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Purchase of property and equipment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(19,866</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(362,150</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(485,618</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(143,625</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">Purchase of assets not in service</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(113,173</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(115,765</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(252,778</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</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-bottom: 1.1pt; padding-left: 10pt">Proceeds from sale of assets not placed in service</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">455,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Net cash provided by (used in) investing activities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">321,961</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(477,915</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(738,396</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(404,625</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Cash flows from financing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Advances from stockholders</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">299,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">830,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,165,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">300,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Net cash provided by financing activities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">299,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">830,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,165,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">300,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Net increase (decrease) in cash</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,940</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,970</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(40,436</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(227,056</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Cash - beginning of year</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,508</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">43,944</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">43,944</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">271,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt">Cash - end of year</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">8,448</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">52,914</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">3,508</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">43,944</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">See notes to financial statements.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes to Financial Statements</B></P>

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



<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 1 - Description of Business
and Summary of Significant Accounting Policies</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Joint RRC Corp. (the &quot;Company&quot;)
was formed in December 2011 for the purpose of operating franchises. The Company purchased franchise rights from The Joint Corp.,
a franchisor of chiropractic clinics, to operate nine units in California. In the state of California, a chiropractor must be part
of a professional services corporation (&quot;P.C.&quot;) in order to practice. The Company has entered into six management agreements
with P.C.s to manage and operate these clinics. The remaining three units are not developed or in operation. The Company sold substantially
all of its assets and management agreements to The Joint Corp. on December 31, 2014.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also invested in two Thinique
medical weight loss units in 2013, which were subsequently disposed of in 2014.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Cash</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers all highly liquid
instruments purchased with an original maturity of three months or less to be cash. The Company continually monitors its positions
with, and the credit quality of, the financial institutions with which it invests. The Company had no cash equivalents as of September
30, 2014 and December 31, 2013 and 2012.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Property and Equipment</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are stated at cost.
Depreciation is provided utilizing the straight-line method over the estimated useful lives for owned assets, ranging from three
to seven years, and the related lease terms for leasehold improvements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Franchise Fees</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Franchise fees are amortized over 10 years,
which is the term of the franchise agreement. For each franchise purchased by the Company, a fee of $29,000 is paid to the franchisor.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Long-Lived Assets</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company reviews its long-lived assets
for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered.
The Company looks primarily to the undiscounted future cash flows in its assessment of whether or not long-lived assets have been
impaired. No impairments of long-lived assets were recorded during the nine months ended September 30, 2014 and 2013 and the years
ended December 31, 2013 and 2012.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Deferred Rent</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has entered into operating
lease agreements, some of which contain provisions for future rent increases or periods in which rent payments are reduced. The
Company records monthly rent expense equal to the total of the payments due over the lease term, divided by the number of months
of the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent, which
is reflected as a separate line item in the accompanying balance sheets. The Company records tenant improvement allowances as deferred
rent and amortizes the allowance over the term of the lease as a reduction to rent expense.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes to Financial Statements</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 1 - Description of Business
and Summary of Significant Accounting Policies (continued)</U></P>

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Revenue Recognition</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company derives its revenue in the
form of fees from the performance of management, organizational, and administrative services. Based on management agreements with
the P.C.s, the Company earns a monthly fee from each P.C. Revenue is recognized in the month the fees are earned. Each of the P.C.s
are in the initial stage of business development and have not generated enough revenue to cover the monthly fees outlined in the
agreement. Since the collectibility of the full management fee is uncertain, revenue has only been recognized for fees paid by
the P.C.s.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Royalties and Advertising Fees</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the franchise agreements, the
Company is required to pay royalties and advertising fees based on a percentage of the P.C.s' sales, including 7% for royalties
and 1% to 2% for advertising fees.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Advertising Costs</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company expenses advertising costs
as incurred. Advertising expense for the nine months ended September 30, 2014 and 2013 was $92,515 and $54,479, respectively. Advertising
expense for the years ended December 31, 2013 and 2012 was $70,811 and $19,278, respectively.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Income Taxes</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has elected to be treated as
an S corporation for income tax purposes. Accordingly, taxable income and losses of the Company are reported on the income tax
returns of the stockholders, and no provision for federal income taxes has been recorded on the accompanying financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company applies a more-likely-than-not
measurement methodology to reflect the financial statement impact of uncertain tax positions taken or expected to be taken in a
tax return. If taxing authorities were to disallow any tax positions taken by the Company, the additional income taxes, if any,
would be imposed on the Company's stockholders rather than on the Company. Accordingly, there would be no effect on the Company's
financial statements. The Company's tax returns subject to examination by tax authorities include 2011 through the current year
for state and federal tax reporting purposes.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Use of Estimates</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements
in conformity with accounting principles generally accepted in the United States of America requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes to Financial Statements</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 1 - Description of Business
and Summary of Significant Accounting Policies (continued)</U></P>

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Subsequent Events</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has evaluated all subsequent
events through the auditors' report date, which is the date the financial statements were available for issuance. The Company sold
substantially all of its assets and management agreements to The Joint Corp. on December 31, 2014.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 2 - Balance Sheet Disclosures</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are summarized as
follows:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; padding-bottom: 1.1pt">September 30,</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2012</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 55%; text-align: left">Office equipment</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">29,979</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">28,729</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">17,113</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Furniture and fixtures</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">59,836</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">59,836</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,116</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-bottom: 1.1pt">Leasehold improvements</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">563,294</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">544,678</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">122,396</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">653,109</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">633,243</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">147,625</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-bottom: 1.1pt">Less accumulated depreciation</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(160,367</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(63,647</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(5,881</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">492,742</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">569,596</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">141,744</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the nine months
ended September 30, 2014 and 2013 was $96,720 and $36,019, respectively. Depreciation expense for the years ended December 31,
2013 and 2012 was $57,766 and $5,881, respectively.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Franchise fees consist of the following:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; padding-bottom: 1.1pt">September 30,</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; text-align: center">December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2013</TD><TD STYLE="padding-bottom: 1.1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; text-align: center">2012</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 55%; text-align: left">Franchise fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">261,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">261,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">261,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Less accumulated amortization</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(71,775</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(52,200</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(26,100</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">189,225</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">208,800</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">234,900</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization expense for each of the nine
months ended September 30, 2014 and 2013 was $19,575. Amortization expense for each of the years ended December 31, 2013 and 2012
was $26,100. Future amortization expense is $26,100 annually through 2022.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes to Financial Statements</B></P>

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


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 3 - Assets Not in Service</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company planned on opening Thinique
medical weight loss units as part of its operating strategy. In 2013, it made deposits and started leasehold improvements on lease
sites. These assets were never placed in service and were sold in 2014.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 4 - Advances from Stockholders</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has outstanding amounts due
to its three stockholders. These balances are non-interest bearing and are due on demand. The balance on these obligations as of
September 30, 2014 and December 31, 2013 and 2012 was $2,034,000, $1,735,000, and $570,000, respectively.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 5 - Commitments and Contingencies</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Operating Leases</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company leases facilities, equipment,
and vehicles under non-cancelable operating leases. Rent expense for the nine months ended September 30, 2014 and 2013 was $358,096
and $281,359, respectively. Rent expense for the years ended December 31, 2013 and 2012 was $294,055 and $72,223, respectively.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Future minimum lease payments under these
leases are approximately as follows:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.1pt"><U>Year Ending December 31,</U></TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 85%; text-align: justify; padding-left: 20pt">2015</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">390,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt">2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">400,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt">2017</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">390,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 20pt">2018</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">230,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-left: 20pt">2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">101,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1.1pt; padding-left: 20pt">Thereafter</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">427,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">1,938,000</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Litigation</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the normal course of business, the Company
is party to litigation from time to time. The Company maintains insurance to cover certain actions and believes that resolution
of such litigation will not have a material adverse effect on the Company.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 6 - Stockholders' Deficit</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company was organized in December 2011.
It elected to have one class of stock and authorized issuance of 1,000 shares, 300 of which were issued and outstanding as of September
30, 2014 and December 31, 2013 and 2012.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE JOINT RRC CORP.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes to Financial Statements</B></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 7 - Related Party Transactions</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A related entity provided advertising and
bookkeeping services totaling $39,043 and $35,565 during the nine months ended September 30, 2014 and 2013, respectively, and $48,717
and $13,083 during the years ended December 31, 2013 and 2012, respectively. Amounts payable to this related party were $34,620,
$13,930, and $0 as of September 30, 2014 and December 31, 2013 and 2012, respectively.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">- 11 -</P>

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<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>exh_992.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; text-align: right"><B>Exhibit 99.2</B></P>

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

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>THE JOINT CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNAUDITED PRO
FORMA FINANCIAL INFORMATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">On December 31,
2014, we acquired substantially all the assets and certain liabilities of The Joint RRC Corp., which operated six clinics in Los
Angeles County, for a purchase price of $900,000 which was paid in cash on December 31, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The purchase price
has been initially allocated to the underlying assets, including the identifiable intangible assets, based on the Company&rsquo;s
estimate of fair values and remaining economic lives. The excess of the purchase price over the net of the amounts assigned to
tangible and identifiable intangible assets acquired and liabilities assumed is recognized as goodwill, and as a result will be
subject to the annual impairment test.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The following
unaudited pro forma combined condensed financial statements reflect the acquisition using the purchase method of accounting. The
pro forma adjustments are based upon available information and assumptions that we believe are reasonable. The pro forma adjustments
are preliminary and have been prepared to illustrate the estimated effect of the acquisition. Final adjustments may differ from
the pro forma adjustments presented herein. The unaudited pro forma combined condensed financial statements are based on historical
results and do not include any adjustments to reflect expected future cost savings from consolidation and efficiencies or the effects
of any other cost reduction actions, nor do these statements include any pro forma adjustments relating to costs of integration
that the combined company may incur, as such adjustments would be forward-looking.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined balance sheet presented illustrates the effect of the acquisition of The Joint RRC Corp. as if the
acquisition had occurred as of September 30, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined statement of operations for the year ended December 31, 2013 illustrates the effect of the acquisition
of The Joint RRC Corp. and related assets as if it had occurred on January&nbsp;1, 2013, and was derived from the historical audited
statements of operations for The Joint RRC Corp., combined with The Joint Corp.&rsquo;s historical audited statements of operations
for the year ended December&nbsp;31, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined statement of operations for the nine months ended September 30, 2014 illustrates the effect of the
acquisition of The Joint RRC Corp. and related assets as if it had occurred on January&nbsp;1, 2014, and was derived from the historical
unaudited statements of operations for The Joint RRC Corp., combined with The Joint Corp.&rsquo;s historical unaudited statements
of operations for the nine months ended September 30, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The historical
consolidated financial information has been adjusted to give effect to pro forma events that are (i)&nbsp;directly attributable
to the acquisition, (ii)&nbsp;factually supportable, and (iii)&nbsp;with respect to the statement of operations, expected to have
a continuing impact on the combined results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Intercompany transactions
between the Joint Corp. and the Joint RRC Corp. have been eliminated within the condensed combined statements of operations. The
assumptions used to prepare the pro forma financial information are contained in the notes to the unaudited pro forma combined
condensed financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma combined condensed financial statements should be read in conjunction with the historical audited financial statements
and notes thereto of The Joint Corp in its Form S-1/A, filed with the Securities and Exchange Commission on November 7, 2014, the
historical unaudited financial statements and notes thereto of The Joint Corp contained in its September 30, 2014 Quarterly Report
on Form 10-Q filed with the Securities and Exchange Commission on December 22, 2014, and the historical audited and unaudited financial
statements and notes thereto of The Joint RRC Corp. which are included as Exhibit 99.1 to this Current Report on Form 8-K/A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Pro forma adjustments
for the acquisition are based upon preliminary estimates, available information and certain assumptions that management of the
Company deem appropriate. Final adjustments may differ from the pro forma adjustments presented herein. Any changes to the initial
estimates of the fair value of the assets and liabilities will be recorded as adjustments to those assets and liabilities, and
residual amounts will be allocated to goodwill.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The pro forma
information is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have
occurred if we had operated The Joint RRC Corp. or if the acquisition had occurred as of the date or during the period presented,
nor is it necessarily indicative of future operating results or financial position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Certain reclassifications
have been made from The Joint RRC Corp.&rsquo;s financial statements to conform with the presentation of The Joint Corp.&rsquo;s
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">THE JOINT CORP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">Unaudited Pro
Forma Condensed Combined Balance Sheet</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">As of September
30, 2014</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical&nbsp;&nbsp;Joint Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical Joint RRC Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1.1pt solid; font-weight: bold; text-align: center">Pro Forma Adjustments</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Pro Forma Consolidated</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Current assets:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 45%; text-align: left">Cash</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">2,373,925</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">8,448</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">(8,448</TD><TD NOWRAP STYLE="width: 1%; text-align: left">)(a)</TD><TD NOWRAP STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">(900,000</TD><TD NOWRAP STYLE="text-align: left; width: 1%">)(e)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">1,473,925</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Restricted cash</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">217,736</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">217,736</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Accounts receivable, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">333,156</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">333,156</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">Income taxes receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">320,290</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">320,290</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Note receivable - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">27,119</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">27,119</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">Deferred franchise costs - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">957,950</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">957,950</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Deferred tax asset - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">701,200</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">701,200</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">Deferred offering costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">511,921</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">511,921</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Prepaid expenses and other current assets</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">68,959</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">7,145</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(7,145</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(a)</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">68,959</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Total current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,512,256</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,593</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(15,593</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(900,000</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,612,256</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Property and equipment, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">794,383</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">492,742</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(162,872</TD><TD NOWRAP STYLE="text-align: left">)(b)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,124,253</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">Note receivable, net of current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38,778</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38,778</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Deferred franchise costs, net of current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,086,800</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,086,800</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">Deferred tax asset - noncurrent</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,265,700</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,265,700</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Intangible assets, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">189,225</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(36,225</TD><TD NOWRAP STYLE="text-align: left">)(c)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">153,000</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">Goodwill</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">644,964</TD><TD NOWRAP STYLE="text-align: left">(d)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">644,964</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Deposits and other assets</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">77,650</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">38,342</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(38,342</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(a)</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">77,650</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt; padding-left: 10pt">Total assets</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">9,775,567</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">735,902</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">391,932</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">(900,000</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">10,003,401</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">&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">&nbsp;</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">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="font-weight: bold; text-align: right">&nbsp;</TD><TD NOWRAP STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="font-weight: bold; text-align: right">&nbsp;</TD><TD NOWRAP 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">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Current liabilities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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">Accounts payable and accrued expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">677,272</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">57,061</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">$</TD><TD NOWRAP STYLE="text-align: right">(57,061</TD><TD NOWRAP STYLE="text-align: left">)(a)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">$</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">677,272</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Co-op funds liability</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99,104</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">99,104</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">Payroll liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">316,529</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">316,529</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Advertising fund deferred revenue</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">118,632</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">118,632</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">Income taxes payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Other current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,034,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(2,034,000</TD><TD NOWRAP STYLE="text-align: left">)(a)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</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">Deferred rent - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">72,417</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">31,072</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(31,072</TD><TD NOWRAP STYLE="text-align: left">)(a)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">72,417</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Deferred revenue - current portion</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,704,250</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,704,250</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Total current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,988,204</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,122,133</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(2,122,133</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,988,204</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Deferred rent, net of current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">471,146</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">471,146</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">Deferred revenue, net of current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,754,750</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,754,750</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Other liabilities</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">204,300</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">157,679</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(157,679</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(a)</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">227,834</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">(f)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">432,134</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 10pt">Total liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,418,400</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,279,812</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(2,279,812</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">168,570</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,646,234</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Commitment and contingencies</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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">Stockholders' deficit:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Preferred stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25</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">Common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,365</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(5,000</TD><TD NOWRAP STYLE="text-align: left">)(g)</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,365</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Additional paid-in capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,588,395</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,588,395</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">Treasury stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(791,638</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(791,638</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Accumulated deficit</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(2,444,980</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,548,910</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,548,910</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">(g)</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(2,444,980</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Total stockholders' deficit</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,642,833</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,543,910</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,543,910</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(1,642,833</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.75pt; padding-left: 10pt">Total liabilities and stockholders' deficit</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">9,775,567</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">735,902</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">(735,902</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD NOWRAP STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">227,834</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">10,003,401</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">See accompanying notes to the unaudited
pro forma financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt; background-color: white">THE
JOINT CORP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">Unaudited Pro
Forma Condensed Combined Statement of Operations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">For the Year Ended
December&nbsp;31, 2013</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical&nbsp;&nbsp;Joint Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical Joint RRC Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; font-weight: bold; text-align: center">Pro Forma Adjustments</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; font-weight: bold; text-align: center">Pro Forma Adjustments</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Pro Forma Consolidated</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Revenues:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 45%; text-align: left; padding-left: 10pt">Royalty fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">1,531,201</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">(31,103</TD><TD NOWRAP STYLE="width: 1%; text-align: left">)(h)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">-</TD><TD NOWRAP STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">1,500,098</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: 10pt">Franchise fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,536,333</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(116,000</TD><TD NOWRAP STYLE="text-align: left">)(i)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,420,333</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: 10pt">Regional developer fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">742,875</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">742,875</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">IT related income and software fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">762,867</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(9,625</TD><TD NOWRAP STYLE="text-align: left">)(j)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">753,242</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: 10pt">Advertising fund revenue</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">216,784</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">216,784</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Other income</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">168,007</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">78,315</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">246,322</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">5,958,067</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">78,315</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(156,728</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">5,879,654</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Cost of revenues:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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: 10pt">Franchise cost of revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,781,477</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,781,477</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">IT cost of revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">224,719</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">224,719</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total cost of revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,006,196</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,006,196</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Selling and marketing expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">781,256</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81,754</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(9,625</TD><TD NOWRAP STYLE="text-align: left">)(j)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">853,385</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">Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">70,725</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">83,866</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">47,571</TD><TD NOWRAP STYLE="text-align: left">(k)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(26,100</TD><TD NOWRAP STYLE="text-align: left">)(l)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">176,062</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">General and administrative expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">2,660,101</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">608,680</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(31,103</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(h)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(50,735</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(m)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,186,943</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt; text-indent: -10pt">Total selling, general and administrative expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,512,082</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">774,300</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">6,843</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(76,835</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">4,216,390</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Income (loss) from operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">439,789</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(695,985</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(163,571</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">76,835</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(342,932</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Other expense</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(32,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(32,000</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Income (loss) before income tax benefit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">407,789</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(695,985</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(163,571</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">76,835</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(374,932</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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-bottom: 1.1pt">Income tax expense</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(252,154</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">252,154</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">(n)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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-bottom: 2.75pt">Net income (loss)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">155,635</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(695,985</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">88,583</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">76,835</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(374,932</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Earnings per share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Basic earnings (loss) per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.03</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.07</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Diluted earnings (loss) per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.02</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.07</TD><TD STYLE="text-align: left">)</TD></TR>
</TABLE>



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">See accompanying
notes to the unaudited pro forma financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">THE JOINT CORP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">Unaudited Pro
Forma Condensed Combined Statement of Operations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">For the Nine Months
Ended September 30, 2014</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical&nbsp;&nbsp;Joint Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Historical Joint RRC Corp</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; font-weight: bold; text-align: center">Pro Forma Adjustments</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.1pt solid; font-weight: bold; text-align: center">Pro Forma Adjustments</TD><TD STYLE="font-weight: bold; padding-bottom: 1.1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.1pt solid">Pro Forma Consolidated</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Revenues:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 45%; text-align: left; padding-left: 10pt">Royalty fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">2,233,053</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">(48,681</TD><TD NOWRAP STYLE="width: 1%; text-align: left">)(h)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; text-align: left">$</TD><TD NOWRAP STYLE="width: 8%; text-align: right">-</TD><TD NOWRAP STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">2,184,372</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: 10pt">Franchise fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,469,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(29,000</TD><TD NOWRAP STYLE="text-align: left">)(i)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,440,500</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: 10pt">Regional developer fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">377,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">377,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 10pt">IT related income and software fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">629,225</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(13,750</TD><TD NOWRAP STYLE="text-align: left">)(j)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">615,475</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: 10pt">Advertising fund revenue</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">204,141</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">204,141</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">Other income</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">148,347</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">189,609</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">337,956</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">5,061,266</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">189,609</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(91,431</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">5,159,444</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Cost of revenues:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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: 10pt">Franchise cost of revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,505,569</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,505,569</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 10pt">IT cost of revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">164,987</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">164,987</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt">Total cost of revenues</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,670,556</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">1,670,556</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Selling and marketing expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">723,955</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">93,990</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(13,750</TD><TD NOWRAP STYLE="text-align: left">)(j)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">804,195</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">Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">141,707</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">116,295</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">35,678</TD><TD NOWRAP STYLE="text-align: left">(k)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(19,575</TD><TD NOWRAP STYLE="text-align: left">)(l)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">274,106</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">General and administrative expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,215,242</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">641,018</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(48,681</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(h)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(38,311</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)(m)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">3,769,268</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt; padding-left: 20pt; text-indent: -10pt">Total selling, general and administrative expenses</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">4,080,905</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">851,303</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(26,753</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">(57,886</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">4,847,469</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Loss from operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(690,194</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(661,694</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(64,678</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">57,886</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,358,681</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.1pt">Other expense</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(58,399</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">(58,399</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Loss before income tax benefit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(748,593</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(661,694</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">(64,678</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">57,886</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,417,080</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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-bottom: 1.1pt">Income tax benefit</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">284,574</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: right">-</TD><TD NOWRAP STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: right">284,574</TD><TD STYLE="border-bottom: Black 1.1pt solid; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</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-bottom: 2.75pt">Net loss</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(464,019</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(661,694</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">(64,678</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: right">57,886</TD><TD NOWRAP STYLE="border-bottom: Black 2.75pt double; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.75pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: right">(1,132,506</TD><TD STYLE="border-bottom: Black 2.75pt double; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Earnings per share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Basic loss per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.10</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.23</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Diluted loss per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.10</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.23</TD><TD STYLE="text-align: left">)</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">See accompanying notes to the unaudited
pro forma financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #999999">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>THE JOINT CORP</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>NOTES TO UNAUDITED
PRO FORMA FINANCIAL INFORMATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>1. Basis of Presentation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined balance sheet as of September 30, 2014 and the unaudited pro forma condensed combined statements of
operations for the nine months ended September 30, 2014 and for the year ended December&nbsp;31, 2013 are based on the historical
financial statements of The Joint Corp. and The Joint RRC Corp., after giving effect to our acquisition of The Joint RRC Corp.
on December 31, 2014, and after applying the assumptions, reclassifications and adjustments described in the accompanying notes
to the unaudited pro forma condensed combined financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined financial statements should be read in conjunction with the historical consolidated financial statements
of The Joint Corp included in its Annual Report on Form&nbsp;10-K and Quarterly Reports on Form&nbsp;10-Q, and the historical financial
statements of The Joint RRC Corp., included herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined financial statements have been presented for informational purposes only. The unaudited pro forma
condensed combined financial statements are not intended to represent or be indicative of what the combined company&rsquo;s results
of operations or financial position that would have reported had the acquisition been completed as of the dates presented, and
should not be taken as a representation of the combined company&rsquo;s future consolidated results of operations or financial
position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined financial statements were prepared using the acquisition method of accounting. As such, identifiable
assets acquired and liabilities assumed are recognized at fair value as of the acquisition date. Goodwill as of the acquisition
date is measured as the excess of consideration transferred and the net amounts of the identifiable assets acquired and the liabilities
assumed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The unaudited
pro forma condensed combined financial statements do not reflect any adjustments for restructuring activities or expected operating
efficiencies or cost savings that may be achieved with respect to the combined companies or the costs necessary to achieve such
restructuring activities, cost savings and operating synergies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>2. Description of Pro Forma Adjustments</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">a) Adjustments to exclude certain assets
and liabilities not included in the acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">b) Preliminary management estimates
of The Joint RRC Corp. fixed asset fair values are $162,872 lower than the net book values as of December 31, 2014. A similar adjustment
is made to the pro forma balance sheet as of September 30, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">c) Adjustment to reflect preliminary
estimate of intangibles, which consist of reacquired franchise rights and customer relationships.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">d) Adjustment to reflect preliminary
goodwill as a result of the acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">e) Adjustment to reflect the cash paid
as consideration for the acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">f) Adjustment to recognize the fair
value of unfavorable leases as a result of the acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">g) Adjustment to eliminate historical
equity accounts of The Joint RRC Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">h) Adjustment to eliminate royalty
fees from Joint RRC Corp. that are intercompany in nature on a combined basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">i) Eliminate franchise fees from Joint
RRC Corp. that are intercompany in nature on a combined basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">j) Eliminate software fees from Joint
RRC Corp. that are intercompany in nature on a combined basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">k) Recognize the amortization of intangible
assets of reacquired franchise rights and customer relationships arising from the acquisition, which are being amortized over useful
lives of seven and two years, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">l) Eliminate The Joint RRC Corp.&rsquo;s
amortization of franchise fees which are intercompany in nature on a combined basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">m) Record amortization of unfavorable
lease liabilities that were recognized in connection with the acquisition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">n) Adjust income tax expense to eliminate
the income tax expense recognized on The Joint Corp&rsquo;s financial statements as the combined entity is in a net loss position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>



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