/s/ Victor Mokuolu, CPA PLLC Houston, Texas September 1, 2021 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of Frontera Group Inc. Opinion on the Financial Statements We have audited the accompanying balance sheets of Frontera Group Inc. (the “Company”) as of June 30 2018 and 2017, and the related statements of operations, changes in stockholders’ deficit, and cash flows for each of the years in the two-year period ended June 30 2018, and the related notes (collectively referred to as the financial statements).