NNRF : YE 2021 Attorney Letter for NNRF

HARRINGTON LAW LC

2961 100th St.

Ste. 9

Urbandale, Iowa 50322

Telephone Number: [phone]

[e-mail]

March 30, 2022

OTC Markets Group, Inc.

300 Vesey Street, 12th Floor New York, NY 10282

Ladies and Gentlemen:

OTC Markets Group may rely on this letter in determining whether the Issuer has made adequate current information publicly available.

The undersigned is a U.S. Resident, and has been retained by the Issuer for the purpose of rendering this letter and related matters. The undersigned is retained solely for the purpose of reviewing the current information supplied by the Issuer. Counsel does not own any shares of the Issuer, nor have any been promised in payment fer services.

I have examined the following records in preparation of this letter:

1) NNRF annual report, Dec. 31, 2019 (Posted 9/08/21)

• 2) Unaudited Annual Financial Statements of NNRF for 2020

  (Posted9/21/21)

• 3) NNRF annual report, Dec. 31, 2020 (Posted 9/08/21)

• 4) NNRF quarterly report, Mar. 31, 2021 (Posted 9/08/21)

• 5) NNRF semiannual report, June 30, 2021 (Posted 9/08/21)

• 6) NNRF quarterly report, Sep. 30, 2021 (Posted 11/15/21)

• 7) NNRF revised semi-annual report, June 30, 2021 (Posted 11/15/21)

• 8) NNRF revised annual report, Dec. 31, 2019 (Posted 11/15/21)

• 9) NNRF revised annual report, Dec. 31, 2020 (Posted 11/15/21)

• 10) NNRF annual report, Dec. 31, 2021 (Provided to the undersigned 3/30/22)

I did so with a reasonable belief that all above sources were reliable.

I am authorized to practice law in the Courts of

• 1) the United States in the Southern District of Iowa, and

• 2) in the State of Iowa.

The jurisdictions covered by this letter are 1) the law of the United States.

The undersigned has not been prohibited from practicing before the SEC. In the last five years, the undersigned has not been the subject of investigation by the SEC, the CFTC, FINRA, or any other regulatory agency. Counsel has never been suspended in any jurisdiction, or charged in a civil or criminal case.

Documents relied on by Counsel (the Information) constitute adequate public information and are available atNNRI - NNRF, Inc. | Disclosure | OTC Markets.(R. 144(c)2). The information is all the information that a broker-dealer would be required to obtain under Rule 15c2-11. The Information complies with the Pink Basic Disclosure Guidelines, and has been posted through the OTC disclosures and news service.

The person responsible for the preparation of the financial statements is: Alan Bailey, CPW. The financial statements are not audited.

The issuer's transfer agent is: Signature Stock Transfer, Inc. It/he/she is registered with the SEC. The number of outstanding shares set forth is 328,921,550,

per: The annual report of Dec. 31, 2021, and per otcmarkets.com. This number has also been verified by the Transfer agent, per your website. In addition, Jason Bogutski, of Signature Stock Transfer, sent counsel an Issuer Balance that reported the same number of shares on 11/15/21.

In preparing this letter, I met with management and a majority of the directors of the Issuer, to wit: Tomi Holden, Director and CFO and John H. Smith, Director and Secretary (Sep. 28, 2021). Due to the pandemic, meetings were conducted remotely. I had previously reviewed the OTC disclosure papers and discussed them with the above individuals. Upon information and belief, none of these individuals, or any control parties in NNRF, are under investigation.

OTC has full permission to publish this letter, however no one else may rely on it for any legal purpose.

Upon information and belief, NNRF is pursuing a defined business plan (see annual report of Dec., 2021). NNRF is not a shell company (and OTC's web page seems to acknowledge this).

Sincerely,

Seth Harrington AT 000 3205