Attached files

file filename
S-1/A - Exactus, Inc.q1101180_s1a-spiral.htm
EX-10.7 - FORM OF LOCKUP AGREEMENT - Exactus, Inc.q1101180_ex10-7.htm
EX-10.9 - TRADEMARK ASSIGNMENT AGREEMENT BY AND BETWEEN SOLID SOLAR ENERGY, INC. AND CARBON 612 CORPORATION, DATED APRIL 25, 2013 - Exactus, Inc.q1101180_ex10-9.htm
EX-10.8 - PATENT ASSIGNMENT AGREEMENT BY AND BETWEEN SOLID SOLAR ENERGY, INC. AND RAGONAP ENTERPRISES, INC. DATED APRIL 25, 2013 - Exactus, Inc.q1101180_ex10-8.htm
EX-10.6 - INTELLECTUAL PROPERTY PURCHASE AGREEMENT BY AND AMONG SOLID SOLAR ENERGY, INC., RAGONAP ENTERPRISES, INC. AND CARBON 612 CORPORATION, DATED APRIL 25, 2013 - Exactus, Inc.q1101180_ex10-6.htm
EX-10.2 - AGREEMENT OF SALE BY AND AMONG SOLID SOLAR ENERGY, INC., CLEAR SKIES SOLAR, INC. AND CLEAR SKIES FINANCIAL CORP., DATED DECEMBER 9, 2011 - Exactus, Inc.q1101180_ex10-2.htm
EX-10.11 - PROCEEDS INTEREST AGREEMENT BY AND AMONG SOLID SOLAR ENERGY, INC., FINISHING TOUCHES HOME GOODS, INC. AND IP ACQUISITION SUB I, INC., DATED MAY 13, 2013 - Exactus, Inc.q1101180_ex10-11.htm
EX-10.12 - CONSULTING AGREEMENT BY AND BETWEEN SPIRAL ENERGY TECH., INC. AND RAGONAP ENTERPRISES, INC., DATED MAY 30, 2013 - Exactus, Inc.q1101180_ex10-12.htm
EX-10.13 - FIRST AMENDMENT TO JUNE 4, 2012 RESTRICTED STOCK AGREEMENT - Exactus, Inc.q1101180_ex10-13.htm
EX-10.15 - DEBT FORGIVENESS AGREEMENT BY AND AMONG SPIRAL ENERGY TECH., INC., CLEAR SKIES SOLAR, INC. AND CLEAR SKIES FINANCIAL CORP., DATED JUNE 1, 2013 - Exactus, Inc.q1101180_ex10-15.htm
EX-10.14 - FIRST AMENDMENT TO JULY 30, 2012 RESTRICTED STOCK AGREEMENT - Exactus, Inc.q1101180_ex10-14.htm
EX-3.3 - CERTIFICATE OF AMENDMENT TO AMENDED AND RESTATED ARTICLES OF INCORPORATION - Exactus, Inc.q1101180_ex3-3.htm
EX-10.10 - PATENT PURCHASE AGREEMENT BY AND AMONG SOLID SOLAR ENERGY, INC., FINISHING TOUCHES HOME GOODS, INC. AND IP ACQUISITION SUB I, INC., DATED MAY 13, 2013 - Exactus, Inc.q1101180_ex10-10.htm
 
Messineo & Co., CPAs LLC
2451 N McMullen Booth Rd - Ste. 309
Clearwater, FL  33759-1362
T: (727) 421-6268
F: (727) 674-0511

 
Consent of Independent Registered Public Accounting Firm
 

We consent to the incorporation by reference in this Form S-1 of our audit report dated July 26, 2013 relative to the financial statements of Spiral Energy Tech., Inc. (fka Solid Solar Energy, In.). as of December 31, 2012 and the related statements of operations, stockholders' equity and cash flows for the year then ended and for the period January 18, 2008 (date of inception) through December 31, 2012.

We also consent to the reference to our firm under the caption "Experts" in such Registration Statement.

 
/s/ Messineo & Co., CPAs LLC
 
Clearwater, Florida
August 6, 2013