DAVISSON & ASSOCIATES, PA

ATTORNEYS AND COUNSELORS AT LAW

3649 BRUNSWICK AVENUE NORTH

MINNEAPOLIS, MINNESOTA 55422

TELEPHONE 612.242.2622

August 3, 2022

OTC Markets Group, Inc.

VIA PDF FOR FILING ON OTC MARKETS/PINK

304 Hudson Street -- 2nd Floor New York, New York 10013

Re: UHF Logistics Group, Inc. - Attorney Letter with Respect to Current Information and Removal of Limited Information Designation, having reviewed Disclosure Statements for the last quarters ending August 31, 2021, November 30, 2021, the fiscal year ending February 28, 2022 and for the quarter ended May 31, 2022, together with the Financial Statements for each period ended.

Dear Sirs:

This letter is written on behalf of UHF Logistics Group, Inc., (the "Issuer"). OTC Markets Group, Inc. ("OTC Markets") is entitled to rely on such letter in determining whether the Issuer has made adequate current information publicly available within the meaning of Rule 144(c)(2) under the Securities Act of 1933, as amended, with regard to Issuer's common stock (the "Securities"). This law firm Davisson & Associates, PA, is a professional corporation, incorporated in the State of Minnesota and the undersigned counsel (hereafter "Counsel") is a U.S. resident and they have been retained by the Issuer for the purpose of rendering this letter and related matters. We serve as corporate and securities counsel to the Issuer. Counsel has no relationship with the Issuer other than as attorney-client and Peder K. Davisson's agreement to serve as the Issuer's and Secretary. Counsel does not now own any of the Issuer's Securities nor is there any agreement to receive shares in the future in payment for services or otherwise. Counsel has no existing or prior relationship with any prior counsel of Issuer.

Without relying on the work of other counsel, we have examined such corporate records and other documents and such questions of law as considered necessary or appropriate for purposes of rendering the letter and have relied on information obtained from public officials, the custodian, officers of the Issuer and other sources believed to be reliable. In connection with rendering this opinion, we have investigated such matters and examined such documents as deemed necessary. In examining the documents, we have assumed the genuineness of signatures (both manual and conformed), the authenticity of documents submitted as originals, the conformity with originals of all documents furnished as copies and the correctness of facts set forth in such documents.

In addition to the current information requirements, this letter also is provided to meet the requirements necessary to have the Issuer's Limited Information Designation Removed so that it is returned to "current status" as an alternative reporting company. To that end and although it may not be necessary, this letter covers the interim periods since the last attorney letter was posted (that covered 2 years of annual disclosure and financial statements (February 29, 2020 and February 28, 2021) and disclosure report and financial statements for the first quarter ended (May 31, 2021)). Therefore, this letter covers those periods that have not been the subject to our prior attorney letter; that is this letter covers the periods ending Q2 - August 31, 2021, Q3 - November 30, 2021, the annual disclosure and financial statements for Q4 - February 28, 2022 and the disclosure and financial statements for the period ending Q1 - May 31, 2022.

Mr. Jason Reid assisted with preparation of the financial statements of the Issuer for current information and disclosure purposes, whose business address is 40 Wall Street 28th Floor, New York, NY 10005, holds none of

the Issuer's shares of stock.

Great Lakes Holding Group, LLC., Dr. under the control of Issa El-Cheikh Mohamad who has greater than 5% voting control and whose address is 3825 Huntington Avenue, Windsor, Ontario These shares are restricted and bear the stanard Rule 144 legend.

Si You Su holds just over 5% voting control has a last known address in Shenzen China, prior attempts to contact her were unsuccessful.

Counsel has made specific inquiry of each of the persons listed above, and persons owning more than five percent (5%) of the Securities (collectively, the "Insiders") and none appear to have been persons engaged in promotional activities regarding the Issuer as all hold only restricted shares and based upon such inquiries and other information available to counsel, no sales of the Securities by Insiders have been made within the twelve-month period prior to the opinion thus they are in compliance with Rule 144 "sales" requirements. Nothing has come to the attention of counsel indicating that any of the Insiders holding shares is in possession of any material non-public information regarding the Issuer or the Securities that would prohibit any of them from buying or selling the Securities under Rules 10b-5 or 10b5-1 under the Exchange Act.

Counsel is authorized to practice law in the state of Minnesota and is permitted to practice before the U.S. Securities and Exchange Commission (the "Commission"), has not been prohibited from practice before the Commission, is not currently nor in the past five years, been- under investigation, been the subject of a hearing or proceeding by the Commission, by the U.S. Commodity Futures Trading Commission, by the Financial Industry Regulatory Authority or by any federal, state or foreign regulatory authority. Counsel is not currently nor at any time in the past five years, been charged civilly or criminally, nor has Counsel been suspended or barred from practice in any jurisdiction for any such matter.

In connection with the preparation of this letter, we have reviewed the following documents in connection with the preparation of the letter (the "Information"), the dates that such documents were posted on OTC Disclosure and News Service ("OTC News Service" and formerly "Pink Sheets News Service") as well as Edgar as reflected therein:

UHF Logistics Group, Inc. (the "Company" or "Issuer") was originally incorporated in the State of Nevada on July 1, 2005 as Regal Rock, Inc. On December 3, 2007, the Company changed its name to Regal Life Concepts, Inc. and on March 31, 2010, the Company changed its name to Regal Group, Inc. On January 6, 2011, the Company changed its name to UHF Logistics Group, Inc. its current name. The Issuer has undertaken to provide the most up-to-date information and has submitted the following documents to enable placement on OTC News Service (formerly Pink Sheets News Service) as current information through full corporate public disclosure, including its most recent Quarterly Disclosure Report and Financial Statements for the First Quarter ending May 31, 2022, the Annual Disclosure Report and Financial Statements for the Fiscal Year Ending February 28, 2022 and the previous interim periods that were not covered by our prior attorney letter which include Quarterly Disclosure Reports and Financial Statements for the Second Quarter ending August 31, 2021, and Third Quarter ending - November 30, 2021. This Information includes information that a broker-dealer would be required to obtain from the Issuer to publish a quotation for the Securities under Rule 15c2-11 and complies as to form with the OTC Markets Guidelines for Providing Adequate Current Information. This Information has been made available and verified by the appropriate officers and has been made available through the OTC Markets disclosure platform and includes not less than the following:

The following Information and documents were reviewed in relation to the Issuer:

All material contracts associated with Issuer; 2

Articles of incorporation and Corporate By-Laws;

Posted

Report Title

Period End Dates

July 15, 2022

Quarterly Report - Combined Disclosure and Financial

May 31, 2022

Statements for 1st Quarter Ending May 31, 2022

July 14, 2022

Annual Report - (Amended) Combined Disclosure and

Feb 28, 2022

Financial Statements (amended) for Fiscal Year Ending

February 28, 2022

May 27, 2022

Quarterly Report - (Each Separately Posted) Disclosure and

November 30, 2021

Financial Statements for 3rd Quarter Ending November 30,

2021.

May 27, 2022

Quarterly Report - (Each Separately Posted) Disclosure and

August 28, 2021

Financial Statements for 2nd Quarter Ending August 31, 2021.

The Disclosure and Full Financial Statements cover the interim periods since our last posted attorney letter as well as the most recent Annual Disclosure and Full Financial Statements for the most recent fiscal year ended February 28, 2022 through the most recent First Quarter ended May 31, 2022, presented in accordance with US GAAP for these periods following the Company's Initial Disclosure and Full Financial Statements Reports for the two prior fiscal years, and previous First Quarter ended May 31, 2021. That is, this letter covers those periods not previously covered by our most recent attorney letter. The information, as of the periods covered by this letter, in our opinion, having so reviewed the above enumerated documents, (i) constitutes "adequate current public information" concerning the Securities and the Issuer and "is available" within the meaning of Rule 144(c)(2) under the Securities Act, including its dissemination on OTC Markets' disclosure platform; (ii) includes all of the substantive information that a broker-dealer would be required to obtain from the Issuer to publish a quotation for the Securities under Rule 15c2-11 under the Securities Exchange Act of 1934 (the "Exchange Act"); (iii) complies as to form with the OTC Markets Guidelines for Providing Adequate Current Information (v3.1 dated June 24, 2021) which are located on the Internet at www.otcmarkets.com; and (iv) has been posted on the OTC Markets News Service.

Please be advised that:

The person responsible for the preparation of the financial statements contained in the annual reports that are included in the Issuer's Disclosure Statement is Peder K. Davisson, 3649 Brunswick Avenue North, Minneapolis, MN 55422; Telephone Number 612-242-2622. The financial statements have not been audited. Mr. Davisson is not a certified public accountant; however, he holds a bachelor of science degree in finance, has many years of experience representing companies as they become US GAAP compliant, working closely with auditors and accountants in the process. In the preparation of the financial statements for this issuer, Mr. Davisson consulted with a CPA and the amount of activity was extremely limited. Mr. Davisson confirms that, while unaudited, all information for these August 31, 2021, November 30, 2021, February 28, 2022 and May 31, 2022 Disclosure Reports and Full Financial Statements and Notes thereto have been provided, to the best of his ability, in accordance with GAAP standards, fairly representing in his view the financial position of the company.

The Issuer's transfer agent is Pacific Stock Transfer, Inc., Global Operations Center, 6725 Via Austi Parkway, Suite 300, Las Vegas, NV 89119, Telephone: 702-361-3033, Email: Joslyn@pacificstocktransfer.com (the "Transfer Agent"). The Transfer Agent is registered under the Exchange Act. Counsel has confirmed that it is registered with the SEC.

Counsel has, for the period covered by this report, (i) personally met with the management the board of directors and Peder K. Davisson is himself an Officer of the Issuer as of the date of this Information and "personally meet with a majority of the board of directors and/or their duly authorized representatives by video conference, (ii)

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reviewed the Information, published by the Issuer on the OTC Disclosure and News Service and (iii) discussed the Information with management, the board of directors, a CPA and other professionals.

To the best of our knowledge, after inquiry, neither the issuer nor any holder of 5% of the Issuer's Securities, is currently under investigation by any federal or state regulatory authority for any violation of federal or state securities laws.

The Issuer was previously considered a "shell company" as defined in Rules 405 of the Securities Act of 1933, as amended and Rule 12-b-2 of the Securities Exchange Act of 1934, as amended. The Issuer, however, is not currently "a shell company" as defined by 17 CFR Parts 230 and 239, 71557 Federal Register Vol. 72, No. 241, Footnote 172 (December 17, 2007) in that it does have initial operations related to its Camoleum product line.

No person other than OTC Markets is entitled to rely on this letter but grants OTC Markets full and complete permission and rights to publish the letter in its OTC Markets Disclosure and News Service for viewing by the public and regulators. We are admitted to practice in the State of Minnesota, and the foregoing opinions are limited to the laws of said state and the federal laws of the United States of America. We express no opinion as to the applicability to or compliance with any state securities or "blue-sky" laws. In addition, this letter is given as of the date set forth above and is restricted to the stated facts and circumstances presented to us and described herein, and that any other or different facts and circumstances might require a different letter, and we assume no, and hereby disclaim any, obligation to update or supplement this letter to reflect any facts or circumstances that may hereafter come to our attention or any changes in laws that may hereafter occur or which occurred prior to the date hereof, the occurrence of which we had no knowledge.

Regards,

Davisson & Associates, PA

_______________________

By: Peder K. Davisson, Esq.

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UHF Logistics Group Inc. published this content on 05 August 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 05 August 2022 01:00:03 UTC.