To: All Employees of Kowabunga!®, Inc.
From: Kowabunga!® Audit Committee

Contact the Kowabunga!® Audit Committee

Kowabunga! Audit Committee
c/o Vaughn W. Duff, Esq.
Secretary & General Counsel
15550 Lightwave Drive, 3rd Floor
Clearwater, FL 33760
727-324-0046 x2126
vaughn.duff@kowabunga.com

We encourage anyone with such concerns to promptly contact our Audit Committee. A complaint or questions may be submitted in writing or orally. ANONYMOUS COMMUNICATION IS WELCOME.

If anyone suspects any illegal, improper or inappropriate activities of any nature by any director, officer or employee of Kowabunga!, we request that you inform us of your suspicions or concerns. Kowabunga! employees are required to report all concerns and may do so anonymously if desired, without any retaliation for submitting a report if the employee acts lawfully and reasonably believes that the report involves a violation of law or Company policy.

Contact the Board of Directors

Kowabunga! shareholders and employees who want to communicate directly with the Company's Board of Directors, any committee of the Board, or any individual director may submit their questions or concerns by mailing or delivering a communication addressed to “Board of Directors,” c/o Mr. Duff at the address listed above.

Each communication should specify the applicable addressee or addressees to be contacted, as well as the general topic of the communication. The Company will initially receive and process communications before forwarding them to the addressee. Communications may also be referred to other departments within the Company. The Company generally will not forward to the Board any communication that it determines to be primarily commercial in nature, that relates to an improper or irrelevant topic, or that requests general information about the Company.