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SIMMONS & SIMMONS CPA, PA <br />PO BOX 6060 <br />STUART, FL 34997 <br />Independent Accountant's Review Report <br />To the Board of Directors <br />Sunshine Land Design, Inc. <br />Stuart, FL <br />We have reviewed the accompanying balance sheet of Sunshine Land Design, <br />Inc. as of December 31. 2014 and 2013 As Restated, and the related statements <br />of income, stockholders' equity, and cash flows for the years then ended. A <br />review includes primarily applying analytical procedures to management's <br />financial data and malting inquiries of company management. A review is <br />substantially less in scope than an audit, the objective of which is the expression <br />of an opinion regarding the financial statements as a whole. Accordingly, we do <br />not express such an opinion. <br />Management is responsible for the preparation and fair presentation of the <br />financial statements in accordance with accounting principles generally accepted <br />in the United States of America and for designing, implementing, and <br />maintaining internal control relevant to the preparation and fair presentation of <br />the financial statements. <br />Our responsibility is to conduct the review in accordance with Statements on <br />Standards for Accounting and Review Services issued by the American Institute <br />of Certified Public Accountants. Those standards require us to perform <br />procedures to obtain limited assurance that there are no material modifications <br />that should be made to the financial statements. We believe that the results of <br />our procedures provide a reasonable basis for our report. <br />Based on our review, we are not aware of any material modifications that should <br />be made to the accompanying financial statements in order for them to be in <br />conformity with accounting principles generally accepted in the United States of <br />America. The information included in the accompanying schedules are <br />presented only for supplementary analysis purposes. Such information has been <br />subjected to the inquiry and analytical procedures applied in the review of the <br />basic financial statements, and we are not aware of any material modifications <br />that should be made thereto. <br />The previously issued financial statements for the year end December 31, 2013 <br />included in these financial statements for the year ended December 31, 2014 and <br />December 31, 2013 have been restated to correct a material misstatement. For <br />additional information please read note 7 to these financial statements. <br />dt-r. a 4., Gt vl,� iu cam. c I % j-44 <br />Simmons and Simmons, CPA, P.A. <br />April 21, 2015 <br />