Contract analysis

1. Introductory Paragraph We have acted as the independent registered public accounting firm for Arbor Health Technologies Inc., a corporation organized under the laws of the State of Delaware ("Arbor Health" or the "Company"), and in that capacity we are furnishing this letter to you in connection with the proposed initial public offering (the "Offering") of shares of common stock, par value $0.001 per share (the "C

2. Independence We are an independent registered public accounting firm with respect to Arbor Health Technologies Inc. within the meaning of the Securities Act of 1933 and the applicable rules and regulations thereunder adopted by the SEC, and we are independent with respect to the Company within the meaning of Rule 3520 and Rule 3526 of the PCAOB and the related interpretations thereof. We have been independent with

3. Financial Statements Covered by Auditor's Report The audited financial statements of the Company included in the Registration Statement and Prospectus consist of the following: (a) Consolidated balance sheets as of December 31, 2023 and December 31, 2022; (b) Consolidated statements of operations for each of the three fiscal years ended December 31, 2023, December 31, 2022, and December 31, 2021; (c) Consolidated

4. Unaudited Interim Financial Information The Registration Statement and Prospectus do not include separate unaudited interim financial statements for any stub period subsequent to December 31, 2023, as the Audited Financial Statements for the fiscal year ended December 31, 2023 constitute the most recent financial statements included therein. Accordingly, we have not performed a review of unaudited interim financia

5. Procedures Performed — Specified Financial Data ("Circle-Up") At your request, and for purposes of this letter, we have performed certain procedures as described below with respect to specified financial data appearing in the Registration Statement and Prospectus. These procedures, which were applied as indicated, did not constitute an audit or review of any financial statements or financial data and, accordingly,

6. Negative Assurance — Subsequent Changes (Change Period) For purposes of this Section 6, we define the "Change Period" as the period from January 1, 2024 (the day following the end of the most recent audited period, December 31, 2023) through February 5, 2024 (the "Cut-Off Date"), which is a date not more than three business days prior to the date of this letter. With respect to the Change Period, we advise you tha

7. Concluding Paragraphs 7(a). Limitations on Use and Distribution This letter is solely for the information of, and assistance to, the addressees hereof (i.e., the Underwriters identified above) in conducting and documenting their investigation of the affairs of the Company in connection with the Offering of the securities covered by the Registration Statement. This letter is not to be used, circulated, quoted, or o