Note 18 – Consulting Agreement with Green Vision Systems, Corp.

On September 15, 2016, the Company entered into a consulting agreement with GVS, a Puerto Rico corporation. The Company received 500,000 to-be-registered shares of GVS common stock. The shares are recorded as an investment at cost based on the value of consulting services provided by the Company of $50,000. For the three months ended September 30, 2016, the Company recognized $20,000 of consulting fees and recorded $30,000 of deferred revenue at September 30, 2016 in the condensed consolidated financial statements. Mentor has provided consulting services and will continue to consult related to GVS’s legal cultivation, manufacturing and transportation of medical cannabis products from GVS’s planned state of the art facility in Puerto Rico, plus associated hemp farming in this tropical setting.