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Sample Financial Statement

EXHIBIT B TO

PINKBERRY FRANCHISING COMPANY

OFFERING CIRCULAR

FINANCIAL STATEMENTS

CERTmED PUBLIC ACCOUNTANT

CPA

INDEPENDENT AUDITOR'S REPORT

To the Board of Directors Pinkberry Franchising Company Los Angeles, CA 90018

I have audited the accompanying balance sheet of Pinkberry Franchising Company (a development stage company) as of June 20, 2006. The balance sheet is the responsibility of the Company's management. My responsibility is to express an opinion on the balance sheet based on my audit.

I have conducted my audit in accordance with generally accepted auditing standards. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the balance sheet is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

In my opinion, the balance sheet referred to above presents fairly, in all material respects, the financial position of Pinkberry Franchising Company (a development stage company) at June 20, 2006, in conformity with accounting principles generally accepted in the United States of America.

June 28,2006                                                    Jdycc M. Cho, CPA

Certified Public Accountant

The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.