Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 271

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 271
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Results of Review of Interim Financial Information

We have reviewed the unaudited interim condensed
consolidated balance sheet of Living Homeopathy International Limited and its subsidiaries (collectively the “Company”) as
of September 30, 2024, and the related unaudited interim condensed consolidated statements of (loss) income and comprehensive (loss)
income, changes in shareholders’ equity, and cash flows for the six-month periods ended September 30, 2024 and 2023, and the related
notes (collectively referred to as the “interim financial statements”). Based on our reviews, we are not aware of any material
modifications that should be made to the accompanying interim financial statements for them to be in conformity with accounting principles
generally accepted in the United States of America.

We have previously audited, in accordance
with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company
as of March 31, 2024 and 2023, and the related statements of income and comprehensive income, changes in shareholders’ equity
(deficit) and cash flows for the year then ended (not presented herein); and in our report dated November 1, 2024, we expressed an unqualified
opinion on those financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet
as of March 31, 2024, is fairly stated, in all material respects, in relation to the balance sheet from which it has been derived.

Basis for Review Results

These interim financial statements are the
responsibility of the Company’s management. We conducted our review in accordance with the standards of the PCAOB. A review of
interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for
financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the PCAOB,
the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express
such an opinion. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

WWC, P.C.

Certified Public Accountants

PCAOB ID No.