Audit report balance sheet income statement cash flow statement financial statement statement English templateExhibit 18-b Scanned Copies of Audit ReportBeijing Nseer Technology Co LtdAudit Report of

irements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s 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 auditor considers 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. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

III. Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Beijing Nseer Technology Co., Ltd. as of December 31, 2014, and the results of its operations and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.

IV. Emphasis of Matter

We draw attention to Note 3 to the financial statements, which describes the uncertainties related to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Certified Public Accountants’ Firm: ABC Accounting Firm

(Signature)

Name: John Smith

Date: March 1, 201