Regalworks Media : 2021 Attorney Letter

HARRINGTON LAW LC

2961 100th St.

Ste. 9

Urbandale, Iowa 50322

Telephone Number: [phone]

[e-mail]

March 30, 2022

OTC Markets Group, Inc.

300 Vesey Street, 12th Floor New York, NY 10282

Ladies and Gentlemen:

OTC Markets Group may rely on this letter in determining whether the Issuer has made adequate current information publicly available.

The undersigned is a U.S. Resident, and has been retained by the Issuer for the purpose of rendering this letter and related matters. The undersigned is retained solely for the purpose of reviewing the current information supplied by the Issuer. Counsel does not own any shares of the Issuer, nor have any been promised in payment for services.

I have examined the following records in preparation of this letter:

• 1) RWMI annual report, Dec. 31, 2019 (Posted 9/9/21)

• 2) RWMI annual report, Dec. 31, 2020 (Posted 9/9/21)

• 3) RWMI quarterly report, Mar. 31, 2021 (Posted 9/9/21)

• 4) RWMI semiannual report, June 30, 2021 (Posted 9/9/21)

• 5) RWMI Biz Ops Summary, Jan. 29, 2021. (Posted 9/9/21)

• 6) Unaudited Annual Financial Statements of RWMI for 2020

  (Posted 9/9/21)

• 7) Revised Annual Rept., Dec. 31, 2019 (Posted 11/12/21)

• 8) Revised Annual Report, Dec. 31, 2020 (Posted 11/12/21)

• 9) Revised Semi-Annual Rept., June 20, 2021 (Posted 11/12/21)

• 10) Revised Quarterly Report, Mar. 31, 2021 (Posted 11/12/21)

• 11) Quarterly Report, Sep. 30, 2021 (Posted 11/15/21)

• 12) Annual Rept., Dec. 31, 2021 (Provided to the undersigned 3/30/22)

• 13) Notice of Completion of Acquisition (Posted 3/8/22)

I did so with a reasonable belief that all above sources were reliable.

I am authorized to practice law in the Courts of 1) the United States in the Southern District of Iowa, and

2) in the State of Iowa.

The jurisdictions covered by this letter are 1) the law of the United States.

The undersigned has not been prohibited from practicing before the SEC. In the last five years, the undersigned has not been the subject of investigation by the SEC, the CFTC, FINRA, or any other regulatory agency. Counsel has never been suspended in any jurisdiction, or charged in a civil or criminal case.

Documents relied on by Counsel (the Information) constitute adequate public information and are available atRWMI - RegalWorks Media, Inc | Disclosure | OTC Markets.(R.

144(c)2). The information is all the information that a broker-dealer would be required to obtain under Rule 15c2-11. The Information complies with the Pink Basic Disclosure Guidelines, and has been posted through the OTC disclosures and news service.

The person responsible for the preparation of the financial statements is: Tomi Rae Holden. The financial statements are not audited.

The issuer's transfer agent is: Signature Stock Transfer, Inc. It/he/she is registered with the SEC. The number of outstanding shares set forth is 15,408,484, per: The annual report of Dec. 31, 2021.

In preparing this letter, I met with management and a majority of the directors of the Issuer, to wit: Tomi Holden, Director and CFO and John H. Smith, Director and Secretary (Sep. 28, 2021) and James Knapp, Director (Oct. 5, 2021). Due to the pandemic, meetings were conducted remotely. I had previously reviewed the OTC disclosure papers and discussed them with the above individuals. Upon information and belief, none of these individuals, or any control parties in RWMI, are under investigation.

OTC has full permission to publish this letter, however no one else may rely on it for any legal purpose.

Upon information and belief, management has been pursuing a merger and acquisition strategy. They have sourced and conducted due diligence on a range of prospects, such as video game companies, an animation studio, a post-production company, a 3-sound stage campus in Los Angeles, an online songwriting program, and an entertainment production company. This forms the basis of my opinion that RWMI's operations and assets should not be considered "nominal" but rather reflect a business that is actively pursuing defined business plans. I (see annual report of Dec., 2021). RWMI is a startup company and not a shell company. Per the Biz Ops Summary, RegalWorks received notification from the SEC in a letter to the Company dated August 8, 2013 that it was not deemed a shell company based on the description in Appendix I of the intellectual property and business activity associated with its CollesenseTM Premium Skin Care Collection. Pursuant to its public filings, the Company was, prior to the merger, and continues to be engaged in the business of developing, manufacturing, and selling the CollesenseTM Premium Skin Care Collection. Subsequent to the Merger, the Company also focuses on developing feature films with a proprietary framework that matches audiences with film content.

Sincerely,

Seth Harrington AT 000 3205