BrewDog's Equity for Punks USA offer is being made under “Regulation A+” which is Title IV of the JOBS Act. Our offering had to be submitted to the Securities and Exchange Commission and qualified by them before we could offer any shares for sale. Equity for Punks USA is regulated by federal and state securities laws. The legal work in preparing the offering circular and the offering itself was carried out by attorney Kendall Almerico and his law firm DiMuroGinsberg. The audit of BrewDog USA Inc.'s financial records was carried out by Ernst & Young, and these records are the basis for the financial information contained in the offering circular.