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A Krishan Rakesh & Co.

CHARTERED ACCOUNTANTS
143, KOHAT ENCLAVE
2ND FLOOR, PITAMPURA
DELHI-110034
Date: September 29, 2023
To,
The Board of Directors
HOAC FOODS INDIA PRIVATE LIMITED
no.1,
RZF-1150, Flat No-UG-01, Ground Floor, Gali
Delhi - 110 077 India
Raj Nagar, Part 2, Palam colony,
Subject: Consent Letter

Dear Sir(s),
thereunder,
section 139 of the Companies Act, 2013 read with rules made
Pursuant to the heretby give our consent for
We, Krishan Rakesh & Co., Chartered Accountant(s) (the "Firm")
Statutory Auditor(s) of HOAC Foods India Private Limited (the
being appointed as General Meeting of the Company.
"Company") till the conclusion of the ensuring
conditions:
Further, we hereby certify the following Accountant(s), are eligible for appointment
a. We, Krishan Rakesh & Co., Chartered
Statutory Auditors of the Company and are not disqualified for
as the Accountants Act,
the Chartered
appointment under the Companies Act, 2013,
thereunder;
1949 and rules and requlations made
proposed appointment is as per the terms provided under the Companies
b. The
Act, 2013; under the
within the limits laid down by or
C. The proposed appointment is
authority of the Companies Act, 2013; Chartered
against the Krishan Rakesh & Co.,
d. There are no proceedings pending with respect to
Accountant(s) or any partner of the audit firm
professional matters of conduct with any authority.
Accountant(s) hereby confirm that the facts
We, Krishan Rakesh & Co., Chartered
knowledge and are qualified u/s 141 of the
mentioned above are true and best to our Auditor(s) of the Company.
Companies Act, 2013 to be appointed as the Statutory

Thanking You,

Yours Faithfully,
For Krishan Rakesh & Co.
(Chartered Accountants)
Firm's Registration Number: 009088N

K. K. Gupta
(Partner)
Membership Number: 087891