Eide Bailly LLP Independence Representation
&
Acknowledgement of the Acceptable Use of the Firm’s Information Resources Policy

INSTRUCTIONS

Please read the statements below and answer the questions that follow.

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Eide Bailly LLP

STATEMENT OF INDEPENDENCE

As of May 1, 2023

The following statements relative to my compliance with the Firm's INDEPENDENCE policies and procedures are made in accordance with the requirements of the Firm's system of quality control and are true and complete to the best of my knowledge and belief:

1. I have read the Firm's independence policies and procedures as set forth in the Quality Control Document in the section "Relevant Ethical Requirements" (page 4). I understand their applicability to my activities and those of my spouse, dependents and other close relatives.

QUALITY CONTROL DOCUMENT

2. I am familiar with and will adhere to the independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the AICPA, Public Company Accounting Oversight Board, Securities and Exchange Commission, state statutes, Government Accountability Office and Government Auditing Standards, Department of Labor, and other regulatory agencies (to the extent applicable).

3. I have reviewed my LOANS AND INVESTMENTS and those of my immediate family and considered whether those loans and investments are with Firm clients, including those on the Restricted Entity list. I have also considered where my immediate or close family members are employed or serve in key positions, and where they or I serve or served as a board member or have/had other involvement with these entities to determine if I have prohibited investments, transactions, or relationships.

RESTRICTED ENTITY LIST

4. Except as described in the EXCEPTIONS section below, I do not hold any prohibited investments nor were any held during the period since my last representation, I have not entered into any prohibited transactions, nor am I aware of having any prohibited relationships.

5. I am aware that if I have been approached by a client for which attest services are provided and/or are otherwise considering employment with such a client, that I am required to communicate that information to the appropriate personnel in my office and/or Firm, and have complied with this requirement, except as described in the EXCEPTIONS section below.

6. As a member of an engagement team, I am aware that in cases when the work of another auditor is used, a written representation regarding the other auditor's independence with respect to our client must be obtained, and, except as described in the following EXCEPTIONS section below, I am not aware of an engagement where such a representation was required and not obtained.

7. Any situation where I am either not independent or do not know whether I am independent is listed and explained in the EXCEPTIONS section below.

8. Any situation in which I am not able or do not know whether I am able to exercise objectivity in performing an engagement is listed and explained in the EXCEPTIONS section below.

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I have complied with all requirements of the Firm's independence policies since my last representation.

Yes

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EXCEPTIONS: Do you have one or more exceptions to statements 1-7?

Yes, Name of Client(s) and nature of conflict(s):

Eide Bailly LLP

Acknowledgement of the Acceptable Use of the Firm’s Information Resources Policy

As of May 1, 2023

Acceptable Use of the Firm's Information Resources Policy

Question Title

* I have read and understood the Acceptable Use of the Firm's Information Resources Policy:

Yes

Eide Bailly LLP

Required PCAOB Consent

The Public Company Accounting Oversight Board (PCAOB) requires all personnel from registered firms to consent to cooperate in and comply with any request for the testimony or the production of documents by the PCAOB in furtherance of its authority under the Sarbanes-Oxley Act of 2002. I understand that such consent is a condition of my continued employment with the Firm.

Eide Bailly LLP Independence Representation
&
Acknowledgement of the Acceptable Use of the Firm’s Information Resources Policy

Question Title

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I have complied with all requirements of the Firm's independence policies since my last representation.

Question Title

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EXCEPTIONS: Do you have one or more exceptions to statements 1-7?

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* I have read and understood the Acceptable Use of the Firm's Information Resources Policy:

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* I agree to comply with the Required PCAOB Consent and understand it is a condition of my continued employment with the Firm.

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First Name:

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Last Name:

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Eide Bailly Email Address:

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Please choose your Office or Affiliate from the list below:

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* I have complied with all requirements of the Firm's independence policies since my last representation.

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* EXCEPTIONS: Do you have one or more exceptions to statements 1-7?

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* I have read and understood the Acceptable Use of the Firm's Information Resources Policy:

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* I agree to comply with the Required PCAOB Consent and understand it is a condition of my continued employment with the Firm.

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* First Name:

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* Last Name:

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* Eide Bailly Email Address:

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* Please choose your Office or Affiliate from the list below:

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I have complied with all requirements of the Firm's independence policies since my last representation.

*
EXCEPTIONS: Do you have one or more exceptions to statements 1-7?

*
First Name:

*
Last Name:

*
Eide Bailly Email Address:

*
Please choose your Office or Affiliate from the list below: