# MOODY CAPITAL SOLUTIONS, INC. X-17A-5 (2026-05-04) — Broker-dealer annual report - Company: MOODY CAPITAL SOLUTIONS, INC. - Form: X-17A-5 - Filed: 2026-05-04 - Period: 2025-12-31 - Accession: 0000756849-26-000005 - CIK: 756849 - File #: 8-32928 - Type: Broker-dealer - Material weakness: No - Auditor: Ohab and Company, PA - Auditor location: Maitland, FL - Contact: Robert Rosenstein - Phone: 770-377-3556 - Email: rrosenstein@moodycapital.com - Website: moodycapital.com - Signed by: Robert Rosenstein (President) Original filing: https://www.sec.gov/Archives/edgar/data/756849/000075684926000005/Report2025.pdf --- {0}------------------------------------------------ # | 8-32928 | | |---------|--| 01/01/2025 12/31/2025 Moody Capital Solutions, Inc. ■ 12807 Doe Drive Alpharetta GA 30004 Robert Rosenstein (770) 377-3556 rrosenstein@moodycapital.com Ohab and Company, PA 100 E. Sybelia Avenue, Suite 130 Maitland FL 32751 07/28/2004 1839 {1}------------------------------------------------ ### OATH OR AFFIRMATION I. Robert Rosenstein swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of Moody Capital Solutions, Inc. ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ 12/31 2 025 \_ is true and correct. I further swear (or affirm) that neither the company nor any partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely as that of a customer. Signature: Robert Rosenstein Title · President # This filing\*\* contains (check all applicable boxes): - (a) Statement of financial condition. - □ (b) Notes to consolidated statement of financial condition. - | (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X). - @ (d) Statement of cash flows. - = (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - O (f) Statement of changes in liabilities subordinated to claims of creditors. - (g) Notes to consolidated financial statements. - [h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - O (i) Computation of tangible net worth under 17 CFR 240.18a-2. - O (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - □ (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - [ (1) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - □ (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - [1] Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - □ (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-2, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist. - □ {p} Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - | | Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - َ {r} Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - َ (t) Independent public accountant's report based on an examination of the statement of financial condition. - | (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - [0 (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - @ (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - E {x} Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-1e or 17 CFR 240.17a-12, as applicable. - □ (y) Report describing any material inadequacies found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). - O (z) Other: - \*\* To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.180-7(d)(2), as applicable. {2}------------------------------------------------ > ------------------ FINANCIAL STATEMENTS WITH REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE YEAR ENDED DECEMBER 31, 2025 {3}------------------------------------------------ ![](_page_3_Picture_0.jpeg) 100 E. Sybelia Ave. Suite 130 Maitland, FL 32751 Certified Public Accountants Email: pam a ohabeo.com Telephone 407-740-7311 Fax 407-740-6441 # REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholder of Moody Capital Solutions, Inc. ### Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Moody Capital Solutions, Inc. as of December 31, 2025, the related statements of operations, changes in stockholder's equity, and cash flows for the year then ended, and the related notes (collectively referred to as the "financial statements"), In our opinion, the financial statements present fairly, in all material respects, the financial position of Moody Capital Solutions, Inc. as of December 31, 2025, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. ### Basis for Opinion These financial statements are the responsibility of Moody Capital Solutions, Inc. management, Our responsibility is to express an opinion on Moody Capital Solutions, Inc.'s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to Moody Capital Solutions, Inc. in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB, We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements, Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion, # Auditor's Report on Supplemental Information The Schedule I, Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission, Schedule II, Computation for Determination of Reserve Requirements Under Rule 15c3-3 of the Securities and Exchange Commission and Schedule III, Information Relating to Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission have been subjected to audit procedures performed in conjunction with the audit of Moody Capital Solutions, Inc.'s financial statements. The supplemental information is the responsibility of Moody Capital Solutions, Inc.'s management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R. §240.17a-5. In our opinion, the Schedule I, Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission, Schedule II, Computation for Determination of Reserve Requirements Under Rule 15c3-3 of the Securities and Exchange Commission and Schedule III, Information Relating to Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission are fairly stated, in all material respects, in relation to the financial statements as a whole, Of ind and Confing, OR We have served as Moody Capital Solutions, Inc.'s auditor since 2025, Maitland, Florida May 1, 2026 {4}------------------------------------------------ # DECEMBER 31, 2025 ----------------- STATEMENT OF FINANCIAL CONDITION | ASSETS | | |-------------------------------------------------------|---------------| | Cash | \$
49,135 | | Accounts receivable | 15,000 | | Commission advances | 6,997 | | Securities owned | 51,993 | | Total assets | \$
123,125 | | LIABILITIES AND STOCKHOLDER'S EQUITY | | | Liabilities: | | | Accounts payable and accrued expenses | \$
19,315 | | Commissions payable | 5,654 | | Income taxes payable | 13,766 | | Deferred revenue | 15,000 | | Total liabilities | 53,735 | | Stockholder's equity: | | | Preferred stock; \$0.001 par value, 25,000,000 shares | | | authorized, -0- shares issued and outstanding | - | | Common stock; \$1.00 par value, 50,000,000 shares | | | authorized, 43 shares issued and outstanding | 43 | | Additional paid-in capital | 142,287 | | Accumulated deficit | (72,940) | | Total stockholder's equity | 69,390 | | Total liabilities and stockholder's equity | \$
123,125 | {5}------------------------------------------------ # ----------------- STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2025 | REVENUES: | | |-------------------------------------|-----------------| | Investment banking fees | \$
1,099,951 | | Advisory fees | 36,425 | | Referral fees | 37,500 | | Reimbursed expenses | 30,000 | | Unrealized gain on securities owned | 28,689 | | Total revenues | 1,232,565 | | EXPENSES: | | | Commissions | 865,504 | | Professional fees | 114,725 | | Software services | 46,607 | | Travel | 42,117 | | Other | 43,508 | | Total expenses | 1,112,461 | | Net income before income taxes | 120,104 | | Income tax expense | 22,343 | | NET INCOME | \$
97,761 | {6}------------------------------------------------ # STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY FOR THE YEAR ENDED DECEMBER 31, 2025 | | Common Stock | | | | Additional
Paid-In | Accumulated | | Total
Stockholder's | | |-----------------------------|--------------|----|--------|----|-----------------------|----------------|----|------------------------|--| | | Shares | | Amount | | Capital | Deficit | | Equity | | | Balances, January 1, 2024 | 43 | \$ | 43 | \$ | 142,287 | \$
(80,701) | \$ | 61,629 | | | Net income | | | | | | 97,761 | | 97,761 | | | Dividends | | | | | | (90,000) | | (90,000) | | | Balances, December 31, 2025 | 43 | \$ | 43 | \$ | 142,287 | \$
(72,940) | \$ | 69,390 | | {7}------------------------------------------------ # ----------------- STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2025 | Net income
\$
97,761
Items which do not impact cash:
Unrealized gain on securities owned
(28,689)
Marketable securities received for compensation
(21,386) | |---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | | | | | | | | Adjustments to reconcile net income to net cash used in | | operating activities: | | Changes in assets and liabilities: | | Accounts receivable
8,494 | | Commission advances
(6,997) | | Prepaid expense
3,594 | | Deferred tax asset
23,037 | | Accounts payable and accrued expenses
4,344 | | Commissions payable
(93,131) | | Income taxes payable
(19,694) | | Deferred revenue
5,000 | | Net cash used in operating activities
(27,667) | | CASH FLOWS FROM INVESTING ACTIVITIES: | | Dividends paid
(90,000) | | Net cash used in investing activities
(90,000) | | NET CHANGE IN CASH
(117,667) | | CASH, beginning of year
166,802 | | \$
49,135
CASH, end of year | | Supplemental Cash Flow Information: | | Income taxes paid
\$
20,100 | {8}------------------------------------------------ ------------------ NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2025 ### 1. Description of Business and Organization Moody Capital Solutions, Inc. (the "Company") is a registered, non-carrying broker-dealer headquartered in the Atlanta, Georgia metropolitan area. The Company is registered with the Securities and Exchange Commission and is a member of the Financial Industry Regulatory Authority. The Company is engaged in investment banking and corporate finance consulting services with companies throughout the United States. As of January 1, 2025, the Company was a wholly owned subsidiary of Moody Capital, LLC, a privately held corporate finance consulting firm. Effective February 25, 2025, Moody Capital, LLC completed the sale of all outstanding common shares of the Company to Growth Fountain Holdings, Inc. (the "Stockholder"), a privately held corporate finance consulting firm. # 2. Summary of Significant Accounting Policies ### *Revenue from Contracts with Customers* Revenue from contracts with customers includes private placement and advisory services related to capital raising activities and merger and acquisition transactions. Significant judgment is required to determine whether performance obligations are satisfied at a point in time or over time; how to allocate transaction prices where multiple performance obligations are identified; when to recognize revenue based on appropriate measure of the Company's progress under the contract; whether revenue should be presented gross or net of certain costs; and whether constraints on variable consideration should be applied due to uncertain future events. In some circumstances, significant judgment is needed to determine the timing and measure of progress appropriate for revenue recognition under a specific contract. If a promised good or service is not distinct, the Company combines that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct. In some cases, this would result in the Company accounting for all the services promised in a contract as a single performance obligation and, if unfulfilled, advisory fees received would be reflected as deferred revenues on the Statement of Financial Condition. The Company may also recognize advisory fees pursuant to an engagement on a best-efforts basis. In this case, the Company recognizes the revenues as services are performed and satisfied pursuant to a contractual agreement. Any advisory fees received in advance of performance obligations being satisfied are deferred. At December 31, 2025, there was \$15,000 in deferred revenues. Referral fees are received for providing investor lists to customers seeking investors. Pursuant to agreements for such services, revenue is recognized as companies are provided lists, as management has determined this to be when performance obligations have been satisfied. Investment banking fees, done on a best-effort basis, are generally recognized at the point in time that performance under the contract is completed (the closing date of the transaction). # *Cash and Cash Equivalents* The Company maintains its bank account at a high credit quality financial institution. The balance at times may exceed federally insured limits. For the purpose of the Statement of Cash Flows, the Company has defined cash equivalents as highly liquid investments, with original maturities of greater than three months that are not held for sale in the ordinary course of business. {9}------------------------------------------------ ------------------ # NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2025 ### 2. Summary of Significant Accounting Policies (continued) #### *Income Taxes* The Company is treated as a C-corporation for income tax purposes and files its income tax returns separately from that of its Stockholder using the accrual basis of accounting. Deferred income taxes are provided using the liability method. Under this method, deferred tax assets and liabilities are computed annually for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in future periods based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to an amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities. The Company assesses the likelihood, based on their technical merit, that tax positions taken in its tax returns will be sustained upon examination of the facts, circumstances, and information available at the end of each financial statement period. Unrecognized tax benefits are measured and recorded as a liability where the Company has determined it to be probable a tax position would not be sustained in the event of an examination by a taxing authority and the amount of the unrecognized tax benefit can be reasonably estimated. The amount recognized is subject to estimation and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position, or for all uncertain tax positions in the aggregate, could differ from the amount recognized. ### *Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from the estimates that were assumed in preparing the financial statements. ### *Credit Losses* The Company follows ASC Topic 326, Financial Instruments – Credit Losses ("ASC 326"). ASC 326 impacts the impairment model for certain financial assets by requiring a current expected credit loss ("CECL") methodology to estimate expected credit losses over the entire life of the financial asset. Under the accounting update, the Company has the ability to determine that there are no expected credit losses in certain circumstances (e.g. based on the credit quality of the customer). The Company had accounts receivable as of December 31, 2025 of \$15,000. #### *Subsequent Events* Subsequent events were evaluated through the date the financial statements were available to be issued and determined there were no events, disclosures, or adjustments. #### 3. Securities Owned The Company may acquire equity securities from corporate customers as compensation for its services. Securities owned are reported at fair value. Changes in unrealized gains and losses due to changes in fair value are included in income. Realized gains and losses from the sale of securities, in addition to unrealized gains and losses, are reported together in the Statement of Operations as net gain or loss on securities owned. {10}------------------------------------------------ ------------------ # NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2025 ### 4. Fair Value Measurements U.S. GAAP defines fair value, establishes a framework for measuring fair value, and establishes a fair value hierarchy which prioritizes the inputs to valuation techniques. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income or cost approach, as specified by U.S. GAAP, are used to measure fair value. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels: Level 1 – Quoted prices in active markets for identical assets or liabilities the Company has the ability to access at the measurement date. Level 2 – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly. Level 3 – Unobservable inputs for the asset or liability developed using estimates and assumptions which reflect those that market participants would use. (The unobservable inputs are developed based on the best information available in the circumstances and may include the Company's own data.) The following table presents the Company's fair value hierarchy for those assets and liabilities measured at fair value as of December 31, 2025: | | | Fair Value | | | | | |-------------------------------|--------------|------------|--------------|---------|---------|---| | Securities owned | Measurements | | Level 1 | Level 2 | Level 3 | | | Common stock, publicly traded | \$ | 51,993 | \$
51,993 | \$
- | \$ | - | There were no transfers between Level 1, Level 2, and Level 3 during the year ended December 31, 2025. # 5. Contingencies The Company is subject to litigation in the ordinary course of business as a registered broker-dealer. The Company has no litigation in progress at December 31, 2025 as defendant. ### 6. Income Taxes The provision for income taxes is summarized as follows: | Current income taxes | \$
22,343 | |-----------------------|--------------| | Deferred income taxes | - | | | | | Income tax expense | \$
22,343 | The Company's income tax expense differs from the amount determined from applying statutory income tax rates to pretax net income due primarily due to an unrealized gain on securities owned. Deferred income taxes are recognized for temporary differences between the bases of assets and liabilities for financial and income tax purposes, of which there were none at December 31, 2025. {11}------------------------------------------------ ------------------ # NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2025 ## 6. Income Taxes (continued) Management has determined that there is no tax liability resulting from unrecognized tax benefits relating to uncertain income tax positions expected to be taken in the Company's tax return for the year ended December 31, 2025, nor taken in tax returns for prior periods which remain open to examination. No income tax returns are currently under examination. ### 7. Related Party Transaction The Company operates from premises provided by the Company's President at no cost to the Company. Financial condition and results of operations would differ from the amounts in the accompanying financial statements if this related party transaction did not exist. # 8. Concentration During the year ended December 31, 2025, approximately 89% of investment banking revenues were earned from three customers. # 9. Net Capital Requirements The Company is subject to the Securities and Exchange Commission's Uniform Net Capital Rule 15c3-1 (the "Rule"), which requires the maintenance of minimum net capital, as defined, equal to the greater of \$5,000 or 6⅔% of aggregate indebtedness, as well as a ratio of aggregate indebtedness to net capital that shall not exceed 15 to 1. At December 31, 2025, the Company had net capital of \$33,518, which was \$28,518 above its required minimum net capital of \$5,000. The Company's percentage of aggregate indebtedness to net capital was 160%. # 10. Segment Reporting The Company is engaged in a single line of business as a securities broker-dealer, which is comprised of several classes of services, including private placements, advisory services, and referral services. The Company has identified its senior management group, comprised of the Chief Executive Officer and President, as the collective chief operating decision maker ("CODM"), who uses net income to evaluate the results of the business, predominantly in the forecasting process, to manage the Company. Additionally, the CODM uses net capital (see Note 9), which is not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay dividends. The Company's operations constitute a single operating segment and therefore, a single reportable segment, because the CODM manages the business activities using information of the Company as a whole. The accounting policies used to measure the profit and loss of the segment are the same as those described in the Summary of Significant Accounting Policies (see Note 2). The Company derived approximately 46% of its total revenues from a single customer during the year ended December 31, 2025. {12}------------------------------------------------ # SCHEDULE I MOODY CAPITAL SOLUTIONS, INC. (a wholly owned subsidiary of Growth Fountain Holdings, Inc.) ----------------- # DECEMBER 31, 2025 COMPUTATION OF NET CAPITAL UNDER RULE 15c3-1 OF THE SECURITIES AND EXCHANGE COMMISSION | COMPUTATION OF NET CAPITAL | | |------------------------------------------------------------------------------------|--------------| | Total stockholder's equity | \$
69,390 | | Non-allowable assets | (21,997) | | Net capital before haircuts | 47,393 | | Haircuts on securities owned | (13,875) | | Net capital | \$
33,518 | | Minimum net capital required (greater of \$5,000 or 6⅔% of aggregate indebtedness) | \$
5,000 | | Excess net capital | \$
28,518 | | Total aggregate indebtedness | \$
53,735 | | Percentage of aggregate indebtedness to net capital | 160% | | | | RECONCILIATION WITH COMPANY'S COMPUTATION OF NET CAPITAL (included in Part IIA of Form X-17A-5 as of December 31, 2025) There is no difference between net capital as reported in Part IIA of Form X-17A-5 and net capital as reported above. {13}------------------------------------------------ ### MOODY CAPITAL SOLUTIONS, INC. (a wholly owned subsidiary of Growth Fountain Holdings, Inc.) SCHEDULE II ------------------ # COMPUTATION FOR DETERMINATION OF RESERVE REQUIREMENTS UNDER RULE 15c3-3 OF THE SECURITIES EXCHANGE ACT DECEMBER 31, 2025 With respect to the Computation for Determination of Reserve Requirements under Rule 15c3-3, the Company does not claim an exemption under paragraph (k) of SEA Rule 15c3-3 pertaining to certain other business activities that the Company performs in reliance upon Footnote 74 of the SEC Release No. 34- 70073. The Company does not hold customer funds or securities. {14}------------------------------------------------ ### MOODY CAPITAL SOLUTIONS, INC. (a wholly owned subsidiary of Growth Fountain Holdings, Inc.) SCHEDULE III ------------------ # INFORMATION RELATING TO THE POSSESSION OR CONTROL REQUIREMENTS UNDER RULE 15c3-3 OF THE SECURITIES EXCHANGE ACT DECEMBER 31, 2025 With respect to the Information Relating to the Possession or Control Requirements under Rule 15c3-3, the Company does not claim an exemption under paragraph (k) of SEA Rule 15c3-3 pertaining to certain other business activities that the Company performs in reliance upon Footnote 74 of the SEC Release No. 34- 70073. The Company does not hold customer funds or securities. {15}------------------------------------------------ ![](_page_15_Picture_0.jpeg) 100 E. Sybelia Ave. Suite 130 Maitland, FL 32751 Certified Public Accountants Email: pam a ohabco.com Telephone 407-740-7311 Fax 407-740-6441 ### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholder of Moody Capital Solutions, Inc. We have reviewed management's statements, included in the accompanying Rule 15c3-3 Exemption Report pursuant to SEC Rule 17a-5, in which (1) Moody Capital Solutions, Inc. (the Company) did not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3, and (2) the Company is filing this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240,17a-5 because the Company limits its business activities exclusively to private placements of securities, advisory services and referral income. In addition, the Company did not directly receive, hold, or otherwise owe funds or securities for or to customers, (other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are parable to the issuer or it agent and not to the Company); did not carry accounts of or for customers; and did not carso PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception, Moody Capital Solutions, Inc.'s management is responsible for compliance with the provisions contemplated by Footnote 74 of SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 and reliated SEC Staff Frequently Asked Questions and its statements. Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and accordingly, included inquiries and other required procedures to obtain evidence about Moody Capital Solutions, Inc.'s compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on managements, Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based upon the Company's business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendment to 17 C.F. R. § 240.17a-5, and related SEC Staff Frequently Asked Questions. Ohar and Co Ohab and Company, PA Maitland, Florida May 1, 2026 {16}------------------------------------------------ ![](_page_16_Picture_0.jpeg) # **MOODY CAPITAL SOLUTIONS, INC'S EXEMPTION REPORT** **MOODY CAPITAL SOLUTIONS, INC** (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.17a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. §240.17a-5(d)(1) and (4). To the best of its knowledge and belief, the Company states the following: - (1) The Company does not claim an exemption under paragraph (k) of 17 C.F.R. § 240. 15c3-3, and - (2) The Company is filing this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because the Company limits its business activities exclusively to private placements, advisory services and referral income, and the Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers, (other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company); (2) did not carry accounts of or for customers; and - (3) did not carry PABaccounts(as defined inRule 15c3-3)throughout the mostrecent fiscal year without exception. I, Robert Rosenstein , swear (or affirm) that, to my best knowledge and belief, this Exemption Report is true and correct. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ ' Moody Capital Solutions, Inc. Robert Rosenstein, President March 20, 2026 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.