October 22, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We are aware that our report dated June 29, 2021, except for Note 3 and Note 10, as to which the date is October 6, 2021, on our review of interim financial information of Continental Benefits, LLC and Subsidiary as of March 31, 2021 and for the three-month periods ended March 31, 2021 and 2020 is included in this Registration Statement on Amendment No. 7 to Form S-1.
Very truly yours,
An Independent Member of Urbach Hacker Young International