I am satisfied that the individual named below satisfies the requirements prescribed for the purposes of section 36A(2)(a) of the Financial Reporting Act 2013 and pursuant to section 36(1)(d)(ii) of that Act, I approve:

Kerr, Wayne R., of Cheyenne, United States of America, Wyoming State Board of Certified Public Accountants Certificate No. 1700 and a member of American Institute of Certified Public Accountants

for the time being for the purposes of that section.

Dated at Wellington this 11th day of January 2018.

NEELUFAH HANNIF, Assistant Registrar of Companies.