expand_less We have audited the accompanying consolidated financial statements of Arvana Inc. (the “Company”), which comprise the consolidated balance sheets as ofDecember 31, 2016 and 2015, and the related consolidated statements of operations and comprehensive income (loss), stockholders’ deficiency, and cash flows for the years ended December 31, 2016, and 2015. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.