Certified Public Accountants 1438 N Highway 89, Suite 130 Farmington, UT 84025 Office: (801)447-9572 Fax: (801)447-9578 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To The Board of Directors and shareholders of Frontera Group, Inc. Pomana, California We have audited the accompanying balance sheet of Frontera Group, Inc. (the “Company”) as of June 30, 2016 and the related statements of operations, stockholders’ deficit and cash flows for the year ended June 30, 2016.