Microwave Filter : Attorney Letter with Respect to Current Information

211 W. Jefferson St., Syracuse, NY 13202

Tel: [phone] | Fax: [phone]

www.ccf-law.com

James J. Gascon, Partner

[e-mail]

June 20, 2022

OTC Markets Group, Inc.

300 Vesey Street

12 Floor

New York, NY 10282

Re: Attorney Letter on behalf of Microwave Filter Company, Inc.

To Whom It May Concern:

Please accept this letter on behalf of Microwave Filter Company, Inc. (hereinafter "MFC"). OTC Markets Group, Inc. (hereinafter "OTC Markets Group"). OTC Markets Group is entitled to rely on this letter in determining whether the MFC, the issuer, has made adequate current information publicly available within the meaning of Rule 144(c)(2) under the Securities Act of 1933.

As General Counsel to MFC, I am a U.S. resident and I have been retained by MFC for the purpose of rendering this letter and related matters. I am a member of the law firm of Costello, Cooney & Fearon, PLLC located at 211 West Jefferson Street, Syracuse, New York 13202. We serve as outside General Counsel to MFC. Neither I nor any member of my firm beneficially own any shares of MFC's securities. Moreover, neither I nor any member of my firm have received, or have an agreement to receive in the future, shares of MFC stock, in payment for services.

I have examined such corporate records and other documents as well as such questions of law as I considered necessary or appropriate for the purposes of rendering this letter.

I am authorized to practice law in the State of New York, which of course includes all State Courts as well as the Federal Courts for the Northern and Western Districts. MFC is located in Syracuse, New York and falls within the jurisdictions I am licensed to practice which include the laws of the United States. No other legal counsel contributed to the contents of this letter.

I am permitted to practice before the Securities and Exchange Commission (the "SEC"), and I have not been prohibited from practice thereunder. I have never, and am not now, been the subject of an investigation, hearing, or proceeding by the SEC, the U.S. Commodity Futures Trading Commission (CFTC), the Financial Industry Regulatory Authority (FINRA) or any other federal, state, or foreign regulatory agency.

ALBANY OFFICE	CAZENOVIA OFFICE
220 Columbia Turnpike | Rensselaer, NY 12144	5 Mill Street | Cazenovia, NY 13035

OTC Markets Group, Inc.

June 20, 2022

Page 2

I have never, and am not currently, been suspended or barred from practicing law in any state or jurisdiction and I have never been charged in any civil or criminal case.

As to matters of fact, I have relied in part upon information supplied by officers of MFC and I represent and believe these sources to be reliable.

The following documents and dates of posting concerning MFC and are publicly available with OTC Disclosure and News Service and I have reviewed these items in connection with the preparation of this letter:

	Date of Posting
Quarterly Income Statements
- Period ending Dec 31, 2021 (quarterly report)	June 17, 2022
- Period ending Mar 31, 2022 (quarterly report)	June 17, 2022
Yearly Income Statement
- Period ending Sep 30, 2021 (annual report)	December 23, 2021
- Period ending Sep 30, 2020 (annual report)	December 27, 2021
OTC IQ Profile	May 11, 2022
Attorney Letter Agreement	February 17, 2022

This information constitutes adequate public information concerning MFC securities and MFC and is available within the meaning of Rule 140(0)(2) under the Securities Act. This information includes all of the information that a broker-dealer would be required to obtain from MFC to publish a quotation for the securities under Rule 15c2- 11 under the Security Exchange Act of 1934 (the "Exchange Act"). Further this information complies as to form with the OTC Markets Groups Pink Basic Disclosure Guidelines, which are located on the internet at www.otcmarkets.comand has been posted through the OTC Disclosure and News Service.

The person responsible for the preparation of the financial statements contained in the information is Richard Jones. The financial statements are audited. The name and address of the auditing firm is Dannible and McKee, LLP, 221 South Warren, Syracuse, New York 13202.

The issuer MFC serves as its own transfer agent, and I have confirmed the number of outstanding shares by consulting with the MFC Corporate Treasurer and Director of Finance, Dick Jones.

I have personally met with management and a majority of directors of MFC to review the information, as may have been amended, and published by MFC through the OTC Disclosure and News Service and have discussed the information with management

OTC Markets Group, Inc.

June 20, 2022

Page 3

and a majority of the directors of MFC. The management and directors met with include the following:

Carl Fahrenkrug, Jr., President

Richard Jones, Treasurer

Robert Paul, V.P. Engineer

Samuel Finizzi, V.P. Sales

Carl Fahrenkrug, Sr., Board Member

Anne Tindall, Board Member

Frank Markovich, Board Member

Irene Scruton, Board Member

Thomas Quartier, Board Member

To the best of my knowledge, after inquiry of management and the directors of MFC, that no 5% holder is currently under investigation by any federal or state regulatory authority for any violation of federal or state securities laws.

No person other than OTC Markets Group is entitled to rely on this letter. However, OTC Markets Group has full and complete permission and rights to publish this letter through the OTC Disclosure and News Services for public viewing.

Neither MFC, nor any predecessor, is or ever was a "shell company" as defined in Rules 405 of the Securities Act of 1933 and 12b-2 of the Exchange Act of 1934.

Very truly yours,

COSTELLO, COONEY & FEARON, PLLC

James J. Gascon

General Counsel,

Microwave Filter Company, Inc.

JJG/ss