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GRASSI ADVISORS R ACCOUNTANTS INDEPENDENT AUDITORS' REPORT To The Stockholder and Board of Directors OHL USA, Inc. and Subsidiaries College Point, New York We have audited the accompanying consolidated financial statements of OHL USA, Inc. and Subsidiaries, which comprise the consolidated balance sheet at December 31, 2020, and the related consolidated statements of income, comprehensive income, changes in equity, and cash flows for the year then ended, and the related notes to the consolidated financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated 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 consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We did not audit the financial statements of OC 405 Partners Joint Venture, a 60% -owned joint venture whose statements reflected total assets constituting 14.1% of the consolidated assets at December 31, 2020 and total revenues constituting 15.3% of consolidated total revenues for the year then ended. Those statements were audited by other auditors, whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for OC 405 Partners Joint Venture, is based solely on the report of the other auditors. We conducted our audit 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 consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated 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 consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. u MOORE 50 JERICHO QUADRANGLE, STE. 200, JERICHO, NY 11753 AN INDEPENDENT FIRM Pr S1G.336.24S0 • F: 516.256,3510 • GRASSICPAS.COM ASSOCIATED WITH MOORE NEW YORK I NEW JERSEY I MASSACHUSETTS I FLORIDA GLOBAL NETWORK LIMITED