Unaudited consolidated financial statements of Aircom for
the three-month periods ended December 31, 2016 and 2015
are included herewith in Exhibit 99.1. The Original Filing
contained the audited consolidated financial statements of
Aircom for the years ended September 30, 2016 and 2015. The
Company is filing the attached Financial Statements in
accordance with paragraph 12220.1 of the Financial
Reporting Manual, which covers situations involving reverse
acquisitions where the due date or filing date of the Form
8-K, whichever is earlier, occurs after the end of the
private companys most recently completed annual or
quarterly period, but before financial statements for that
annual or quarterly period would be required to be
presented in a Form 10.

(d)

Exhibits

Exhibit No.

Description

2.1

Agreement and Plan of Merger, dated September 26, 2013,
between the Company and Maple Tree Kids LLC (incorporated
by reference to Exhibit 2.1 to the Companys Registration
Statement on Form S-1 filed on November 5, 2013)

2.2

Form of Share Exchange Agreement, dated February 13, 2017,
among the Company, Aircom Pacific, Inc. and the
shareholders of Aircom Pacific, Inc. (incorporated by
reference to Exhibit 2.1 to the Companys Current Report on
Form 8-K filed on February 14, 2017)

3.1

Articles of Incorporation of the Company, as amended to
date (incorporated by reference to Exhibit 3.1 to the
Companys Annual Report on Form 10-K filed on February 13,
2017)

3.2

Bylaws of the Company, as amended to date (incorporated by
reference to Exhibit 3.2 to the Companys Registration
Statement on Form S-1 filed on November 5, 2013)

10.1

Stock Purchase Agreement, dated as of December 28, 2016, by
and among Irina Goldman, Aircom Pacific, Inc. and the
Company (incorporated by reference to Exhibit 10.1 to the
Companys Current Report on Form 8-K filed on December 29,
2016)

10.2

Stock Purchase Agreement, dated May 15, 2015, Chi Kong Wu
and Aircom Pacific, Ltd. (incorporated by reference to
Exhibit 10.2 to the Companys Current Report on Form 8-K
filed on February 14, 2017)

10.3

Digital Transmission Service Agreement, dated July 25,
2015, between Asia Satellite Telecommunications Company
Limited and Aircom Pacific, Inc. (incorporated by reference
to Exhibit 10.3 to the Companys Current Report on Form 8-K
filed on February 14, 2017)

10.4

Statement of Work, dated January 15, 2015, between Aircom
Pacific, Inc. and dMobile System Co. Ltd. (incorporated by
reference to Exhibit 10.4 to the Companys Current Report on
Form 8-K filed on February 14, 2017)

10.5

Development Agreement, dated February 10, 2015, between
Aircom Pacific, Inc. and Priceplay.com, Inc. (incorporated
by reference to Exhibit 10.5 to the Companys Current Report
on Form 8-K filed on February 14, 2017)

10.6

First Amendment to Development Agreement, dated July 17,
2015, between Aircom Pacific, Inc. and Priceplay.com, Inc.
(incorporated by reference to Exhibit 10.6 to the Companys
Current Report on Form 8-K filed on February 14, 2017)

10.7

Second Amendment to Development Agreement, dated August 18,
2015, between Aircom Pacific, Inc. and Priceplay.com, Inc.
(incorporated by reference to Exhibit 10.7 to the Companys
Current Report on Form 8-K filed on February 14, 2017)

10.8

Purchase Agreement for Ground Station Equipment, dated as
of October 15, 2014, between dMobile System Co., Ltd. and
Aircom Pacific, Inc. (incorporated by reference to Exhibit
10.8 to the Companys Current Report on Form 8-K filed on
February 14, 2017)

10.9

Purchase Agreement for Ground Station Equipment, dated as
of December 15, 2015, between Blue Topaz Consultants, Ltd.
and Aircom Pacific, Inc. (incorporated by reference to
Exhibit 10.9 to the Companys Current Report on Form 8-K
filed on February 14, 2017)

10.10

Purchase Agreement for Aircom Onboard Equipment, dated as
of March 9, 2015, between LUXE Electric Co., Ltd. and
Aircom Pacific, Inc. (incorporated by reference to Exhibit
10.10 to the Companys Current Report on Form 8-K filed on
February 14, 2017)

10.11

Standard Industrial/Commercial Multi-Tenant Lease, dated
April 26, 2016, between Global Venture Development, LLC and
Aircom Pacific, Inc. (incorporated by reference to Exhibit
10.11 to the Companys Current Report on Form 8-K filed on
February 14, 2017)

14.1

Code of Ethics of the Company (incorporated by reference to
Exhibit 14.1 to the Companys Annual Report on Form 10-K
filed on March 14, 2014)

16.1

Letter from ZBS Group LLP regarding change in certifying
accountant (incorporated by reference to Exhibit 16.1 to
the Companys Current Report on Form 8-K filed on February
14, 2017)

21.1

Subsidiaries of the Company (incorporated by reference to
Exhibit 21.1 to the Companys Current Report on Form 8-K
filed on February 14, 2017)

99.1

Form 10-Q Disclosure for the period ended December 31, 2016