Note 21 – 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 were recorded as an investment at cost based on the value of consulting services provided by the Company of $50,000. For the year ended December 31, 2016, the Company recognized $20,000 of consulting fees from this investment and deferred the remaining value against future consulting services. Mentor provided consulting services with regard to GVS’s legal cultivation, manufacturing and transportation of medical cannabis products from GVS’s planned state of the art facility in Puerto Rico, as well as associated hemp farming in this tropical setting. However, in February 2017, GVS management stated that the Puerto Rico operations would be conducted through a separate entity rather than GVS and GVS was no longer seeking registration of its shares as agreed to in the Company’s consulting agreement with GVS. The GVS shares and related deferred revenue were fully impaired at December 31, 2016.