# MCINTYRE CAPITAL PARTNERS, LLC X-17A-5 (2023-03-29) — Broker-dealer annual report

- Company: MCINTYRE CAPITAL PARTNERS, LLC
- Form: X-17A-5
- Filed: 2023-03-29
- Period: 2022-12-31
- Accession: 0001446370-23-000002
- CIK: 1446370
- File #: 8-68040
- Type: Broker-dealer
- Material weakness: No
- Auditor: Michael Coglianese, PC CPA
- Auditor location: Bloomingdale, IL
- Contact: David McPhedran
- Phone: 646-450-3554
- Email: dmcphedran@mcintyrecap.com
- Website: mcintyrecap.com
- Signed by: David McPhedran (Managing Partner)

Original filing: https://www.sec.gov/Archives/edgar/data/1446370/000144637023000002/2022mcintyreauditsec2.pdf

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|                                                                                                         | UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549 |                       | 0MB APPROVAL<br>0MB Number: 3235-0123<br>Expires: Oct. 31, 2023<br>Estimated average burden |  |
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| ANNUAL REPORTS<br>FORM X-17A-5<br>PART Ill                                                              |                                                                               |                       | hours per response: 12<br>SEC FILE NUMBER<br>6-68040                                        |  |
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| Information Required Pursuanto Rules 17a-S, 17a-12, and lBa-7 under the Securities Exchange Act of 1934 | FACING PAGE                                                                   |                       |                                                                                             |  |
| FILING FOR THE PERIOD BEGINNING 01/01/2022                                                              |                                                                               | AND ENDING 12/31/2022 |                                                                                             |  |
|                                                                                                         | MM/DD/YY                                                                      |                       | MM/DD/YY                                                                                    |  |
|                                                                                                         | A. REGISTRANT IDENTIFICATION                                                  |                       |                                                                                             |  |
| NAME oF FIRM: McIntyre Capital Partners, LLC                                                            |                                                                               |                       |                                                                                             |  |
| ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)                                     |                                                                               |                       |                                                                                             |  |
| 3 Columbus Circle -                                                                                     | 15th Floor<br>(No. and Street)                                                |                       |                                                                                             |  |
| New York                                                                                                | NY                                                                            |                       | 10019                                                                                       |  |
| (City)                                                                                                  | (State)                                                                       |                       | (Zip Code)                                                                                  |  |
| PERSON TO CONTACT WITH REGARD TO THIS FILING                                                            |                                                                               |                       |                                                                                             |  |
| David McPhedran                                                                                         | 646-450-3554                                                                  |                       | dmcphedran@mcintyrecap.com                                                                  |  |
| (Name)                                                                                                  | (Area Code - Telephone Number)                                                | (Email Address)       |                                                                                             |  |
|                                                                                                         | B. ACCOUNTANT IDENTIFICATION                                                  |                       |                                                                                             |  |
|                                                                                                         |                                                                               |                       |                                                                                             |  |
| INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing•<br>Michael Coglianese, CPA PC |                                                                               |                       |                                                                                             |  |
|                                                                                                         | (Name-If Individual, state last, first, and middle name)                      |                       |                                                                                             |  |
| 125 E. Lake St.                                                                                         | Bloomingdale                                                                  | IL                    | 60108                                                                                       |  |
| (Address)                                                                                               | (City)                                                                        | (State)               | (Zip Code)                                                                                  |  |
| 10/20/09                                                                                                |                                                                               | 3874                  | IPCAOB ReRlstratlon Number, if aoollcable)                                                  |  |

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accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-5(e)(l)(II), If applicable.

Persons who are to respond to the collection of Information contained In this form are not required to respond unless the form displays a currently valid 0MB control number.

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#### OATH OR AFFIRMATION

Dav,d McPhedran swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of McIntyre Capital Partners, LLC , as of arch 2nd 2\_Qll\_, Is true and correct. t 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 a, that of a customer. Signature: **tfJ,** *,rl,Cp?* ~ Tole: **Slftlof..,\_M CCU'IJ~~nnaiOAPanner s.,,.,\_r4,\_~,,,.--. ....... ;;;c:\_.,**  ..Ml\, .\_. ioZJ by J),.., .<l Ml'...f?iw&n:,, This filing., contains (check all appllc<1ble bo•e,~ 9 **~ili,,io,. iii** (a) Statement of nnancial condition. 0 (b) Notes to consolidated statement or nnancial condition. **iii** (c) Statement of Income (loss) or, If there Is other comprehensive income in the period(,) presented, a statem•nt or comprehensive income (as denned In§ 210.1-02 or Regulation 5-X). **iii** (d) Statem•nt of cash nows. **ii (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. D (0 Statement of changes In liabilities subordinated to daims of creditors. iii (g) Notes to consolidated finandal statements. iii** (h) Computation or netcap1tal und•r 17 CFR 240.15<3·1 or 17 CFR 240.lSa-l, as applicable. 0 (i) Computation of tangible net worth under 17 CFR 240,lSa-2. Iii 0) Computation for determination of customer reserve requirements pursuant to E,hlblt A to 17 CFR 240.1Sc3·3. **D (k} Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240. l Sc3-3 or**  Exhibit A to 17 CFR 240.lSa-4, as applicable. 0 (I) Computation for Determination of PAB Requirements under E,hlblt A to§ 240.lScl-3. **iii (m) Information relating to possession or control requirements for customers under 17 CFR 240.1Sc3-3. D (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR**  240.1Sc3·3(p)(2) or 17 CFR 240.lSa-4. as applicable. **iii (o) Reconciliations, lnc.ludlng appropriate explanations, of the FOCUS Report with computation of net capital or tangible net**  wonh und•r 17 CFR 240.15<3·1, 17 CFR 240.lSa•I, or 17 CFR 240.lSa-2. as applicabl•. and the res•rverequirements under l7 CFR 240.l Sc3·3 or 17 CFR 240.!Sa-4, as applicable, If maierlal differences e<lst, or a staiem•nt that no maieroal d,ffer•nces **exis**  O (p) Summary of financial data for subsidiaries not consolidated In the statemont or financial cond,uon. **ii** (q) Oath oraffirmalion In accordance with 17 CFR 240.17a-5, 17 CFA 240.17a•l2, or 17 CFR 240.18a•7, a<applicable. O (r) Compliance report In accordance wllh 17 CFR 240.17a•S or 17 CFR 240.18••7, as applicable. **ii** (s) £,emption report In accordance wlIh 17 CFR 2•0.l 7a•S or 17 CFR 240.lSa-7, a1 applicable. **D (t} Independent public account~nt's report based on an examination of the statement of fln.tndal cond,t1on**  ~ **(u) Independent public ac..counIant's ,cport based on ,1n examination or the financial report or financial IaIements under 17**  CFR 240.l 7a-5, 17 (FR 240.18a•7, or ! 7CFR 240, I 7a• l 2, O! applicable. □ (v) Independent public accountant's report based on an c,amlnaIlon or certain \lalement1In the compliance report under .t 7 CFR 240.17a-5 or 17 CfR 240 .. 18a•7, as applicable. **jij (w)** Independent public accountant's rcpart bas don a review or lh ocmptlon report under 17 CFR 240. l 7J 5 or t 7 CFR 240. **lSa-7, as** applicable. O (x) Supplemental reports on applvlng agreed-upon procedures, In nc oodJncc wllh 17 rR 240.1 •le or 17 CFR 240.17a 12, **as** applicable. O (v) Repar describing any maI rial lnadeQuacles found to edst or found to have exlsied sine th date of the previous audit, r **a** statement 1hat no maIerlal Inadequacies edst, under I 7 CfR 240, I 7a• 12(k). 0 (1)0ther: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_ "To reQuest confldenrlol treormenr of cet10/n porrlons of this fillng, Jee 17 rR 140,170 /e}/J) or 17 CFR 1,ro 180 7(d}(J), 0 oppllcoble.

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# MCINTYRE CAPITAL PARTNERS, LLC

# FINANCIAL STATEMENTS AND SUPPLEMENT AL INFORMATION

For the Year Ended December 31, 2022 With Report of Independent Registered Public Accounting Firm

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# MCINTYRE CAPITAL PARTNERS, LLC

11111

# FINANCIAL STATEMENTS

# and

# REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

# CONTENTS

|                                                                                                                                     | Page(s) |
|-------------------------------------------------------------------------------------------------------------------------------------|---------|
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                             |         |
| Financial Statements:                                                                                                               |         |
| Statement of Financial Condition                                                                                                    | 2       |
| Statement of Operations                                                                                                             | 3       |
| Statement of Changes in Member's Equity                                                                                             | 4       |
| Statement of Cash Flows                                                                                                             | 5       |
| Notes to Financial Statements                                                                                                       | 6-8     |
| Supplementary Information:                                                                                                          |         |
| Schedule T - Computation of Net Capital Under Rule I 5c3-I<br>of the Securities and Exchange Commission                             | 9       |
| Schedule TT - Computation of Determination of Reserve Requirements<br>Under Rule I 5c3-3 of the Securities and Exchange Comm is ion | 10      |
| Exemption Report Under Rule I 5c3-3                                                                                                 | 11 - 12 |
| Independent Registered Public Accounting Firm - Exemption Report                                                                    | 13      |
| Independent Registered Public Accounting Firm -Applying Agreed Upon Procedure (SIPC)                                                | 14      |

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II MICHAEL COGLIANESE **CPA, P.C.**  AL TERNA Tl VE INVESTMENT ACCOUNTANTS

**I Z5 E. Lake Street, Ste. 303 Bloomingdl.le, IL 60108**  T,I 630.JS 1.89<2 **M1h@cogcp;a.com Iwww cogcpi com** 

Bloomingdale I Chicago

#### **Report of Independent Registered Public Accounting Firm**

To the Members of McIntyre Capital Partners, LLC

#### **Opinion on the Financial Statements**

We have audited the accompanying statement of financial condition of McIntyre Capital Partners, LLC as of December 31, 2022, the related statements of operations, changes in members' 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 McIntyre Capital Partners, LLC as of December 31, 2022, 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 McIntyre Capital Partners, LLC's management. Our responsibility is to express an opinion on McIntyre Capital Partners, LLC'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 McIntyre Capital Partners, LLC 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.

#### **Supplemental Information**

The supplemental information listed in the accompanying table of contents within the financial statements has been subjected to audit procedures performed in conjunction with the audit of McIntyre Capital Partners, LLC's financial statements. The supplemental information is the responsibility of McIntyre Capital Partners, LLC'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 supplemental information listed in the accompanying table of contents is fairly stated, in all material respects, in relation to the financial statements as a whole.

We have served as McIntyre Capital Partners, LLC's auditor since 2021.

(}1, dw,\_\_f\_ *~1. ful-<.- <sup>t</sup>*/J,4 • pc .

Bloomingdale, IL March 2, 2023

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# MCfNTYRE CAPITAL PARTNERS, LLC STATEMENT OF FfNANCIAL COND!TlON AS OF DECEMBER 31, 2022

|                            | Dec 31, 2022 |
|----------------------------|--------------|
| ASSETS                     |              |
| Current Assets             |              |
| Checking/Savings           |              |
| First Republic Bank        | 80,530       |
| Web CRD                    | 480          |
| Total Checking/Savings     | 81,010       |
| Other Current Assets       |              |
| Security Deposit           | 2,500        |
| Pre-paid Expense           | 5,300        |
| Total Other Current Assets | 7,800        |
| Total Current Assets       | 88,8 I 0     |
| TOT AL ASSETS              | \$88,810     |
| LIABILITIES & EQUlTY       |              |
| Liabilities                |              |
| Current Liabilities        |              |
| Accounts Payable           |              |
| Accounts Payable           | 3,000        |
| Total Accounts Payable     | 3,000        |
| Credit Cards               |              |
| American Express           | 348          |
| Total Credit Cards         | 348          |
| Total Current Liabilities  | 3,348        |
| Total Liabilities          | 3,348        |
| Equity                     |              |
| Members Draw               | (272,153)    |
| Members Equity             | 357,6 I 5    |
| Total Equity               | 85,462       |
| TOTAL LIABILITfES & EQUITY | \$88,810     |

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# MCINTYRE CAPITAL PARTNERS, LLC STATEMENT OF OPERATIONS JANUARY THROUGH DECEMBER 2022

|                                  | Jan - Dec 22 |
|----------------------------------|--------------|
| Ordinary Income/Expense          |              |
| Income                           |              |
| Commission Income                | 8 I 5,346    |
| Consulting/Retainer              | 30,000       |
| Total Income                     | 845,346      |
| Expense                          |              |
| Commissions                      | 403,400      |
| Office                           |              |
| Dues and Subscriptions           | 28,480       |
| Rent Expense                     | 12,886       |
| Hardware                         | 5,655        |
| Software                         | 3,700        |
| Telephone Expense                | 1,417        |
| Computer and Internet Expenses   | 844          |
| Printing and Reproduction        | 367          |
| Office Supplies                  | 14           |
| Total Office                     | 53,363       |
| Regulatory                       |              |
| Consulting Advisory Fees         | 20,843       |
| Registration Fees                | 17,982       |
| SIPC Dues                        | 1,335        |
| Fidelity Bond Insurance          | 576          |
| Total Regulatory                 | 40,735       |
| Accounting, Legal, Banking       |              |
| Accounting                       | 23,824       |
| Legal Expenses                   | 2,795        |
| Taxes                            | (729)        |
| Total Accounting, Legal, Banking | 25, 90       |
| Travel                           |              |
| Airfare                          | 5,904        |
| Hotel                            | 912          |
| Train, Taxi, Auto, Parking       | 651          |
| Meals and Entertainment          | 455          |
| Total Travel                     | 7,922        |
| Total Expense                    | 531,310      |
| Net Ordinary Income              | 314,037      |
| Net Income                       | \$3 I 4,037  |
|                                  |              |

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# MCINTYRE CAPITAL PARTNERS, LLC ST A TEMENT OF CHANGES IN MEMBER'S EQUITY FOR THE YEAR DECEMBER 31, 2022

4

|                                        | 2022         |  |
|----------------------------------------|--------------|--|
| Balance - December 31, 2021            | \$<br>43,578 |  |
| Member's capital contributions in 2022 | (272,153)    |  |
| Net income in 2022                     | 314,037      |  |
| Balance - December 3 I, 2022           | \$<br>85,462 |  |

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# MCINTYRE CAPITAL PARTNERS, LLC STATEMENT OF CASH FLOWS JANUARY - DECEMBER 2022

|                                           | Jan - Dec 22           |
|-------------------------------------------|------------------------|
| OPERA TING ACTIVITIES                     |                        |
| Net Income                                | 314,037                |
| Other Operating Activities                | 167                    |
| Net cash provided by Operating Activities | -----::--~~<br>314,204 |
|                                           |                        |
| FINANCING ACTIVITIES                      |                        |
| Equity Distributions                      | (272,153)              |
| Net cash provided by Financing Activities | (272,153)              |
|                                           |                        |
| Net cash increase for period              | 42,051                 |
| Cash at beginning of period               | 38,959                 |
| Cash at end of period                     | \$81,010               |

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# MCfNTYRE CAPITAL PARTNERS, LLC

# NOTES TO FfNANCIAL STATEMENTS

# DECEMBER 31, 2022

# **Note 1** - **Organization and nature of business**

McIntyre Capital Partners, LLC (the "Company"), is a broker-dealer registered with the Security and Exchange Commission ("SEC"), and a member of the Financial Industry Regulatory Authority ("FfNRA"). The Company was created on May 21, 2008 as a Washington State Limited Liability Company. The Company offers merger and acquisition advisory services and helps clients raise capital via private placements.

## **Note 2** - **Significant accounting policies**

## Basis of accounting

The financial statements of the Company have been prepared on the accrual basis of accounting.

## Cash and cash equivalents

The Company considers all highly liquid assets purchased with a maturity of three months or less to be cash equivalents.

## Accounts receivable

The Company records trade accounts receivable from customers based on monthly billings for services performed. The past due status of individual accounts is determined by the related customer contracts. Accounts are written off as uncollectible when management determines that collection of the balance is remote.

## Revenue recognition

The Company engages in providing private placement and advisory services. Investment banking fees are recorded on a trade date basis and advisory fee are recognized at the time services are earned. The Company may be engaged as a finder in connection with capital funding engagement where introduction and success fees are earned al the time services are rendered and following the satisfactory funding of each investment opportunity in accordance with the completion of the terms of each capital raising opportunity.

## Estimates

The preparation of financial statements in conformity with accounting principle generally accepted in the United States of America requires the Company's management to make e timates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results may differ from those estimates.

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# MCINTYRE CAPITAL PARTNERS, LLC

# NOTES TO FINANCIAL STATEMENTS

# DECEMBER 31, 2022

#### **Note 2** - **Significant accounting policies (continued)**

## Expense reimbursements

During the nom1al course of business, the Company enters into various contracts that may include a reimbursement for expenses or regulatory fees incurred while performing services under that contract. These reimbursements are recorded as a reduction of the corresponding expense when received.

## Subsequent Events

The Company has evaluated events subsequent to the balance sheet date for items requiring recording or disclosure in the financial statements. The evaluation was performed through the date the financial statements were available to be issued. Based upon this review, the Company has determined that there were no events which took place that would have a material impact on its financial statements.

### ote 3 - Liabilities subordinated to claims of general creditors

There were no liabilities subordinated to claims of general creditors at December 31, 2022.

#### **ote 4** - **Concentrations of credit risk**

The Company maintains cash balances at financial institutions that at times may exceed the amount covered by insurance provided by the Federal Deposit Insurance Corporation. There was no such excess amount at December 3 I, 2022.

#### **ote 5** - **Net capital requirements**

The Company is subject to the SEC Uniform Net Capital Rule (SE Rule I 5c3-I), which requires the maintenance of minimum net capital and requires that the ratio of aggregated indebtedness to net capital, both as defined, shall not exceed 15 to I. The rule of the "applicable" exchange al o provides that the equity capital may not be withdrawn or cash dividends paid if the resulting net capital ratio would exceed IO to I. At December 31, 2022, the Company had net capital of \$77,662 which was \$72,662 in excess of its required net capital of \$5,000. The Company's net capital ratio was Oto I.

#### **Note 6** - **Income Taxes**

The Company is a limited liability company and, as such, is not a taxpaying entity for federal and state income tax purposes. The income of the Company is reported by the members on their re pective returns. Accordingly, no provision for federal or stale income taxes or income tax recoveries is recorded

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# MCrNTYRE CAPITAL PARTNERS, LLC

# NOTES TO FrNANCIAL STATEMENTS

# DECEMBER 31, 2022

### ote 6 - Income Taxes (continued)

in the financial statements of the Company as of December 31, 2022. The Company is subject to New York City unincorporated business tax.

Uncertain tax positions - The Company adopted the provisions *of"Accountingfor Uncertainty in Income Taxes"* which prescribes recognition thresholds that must be met before a tax position is recognized in the financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.

Under *Accounting/or Uncertainty in income Taxes,* an entity may only recognize or continue to recognize tax positions that meet a "more likely that not" threshold. The Company has evaluated its tax positions for the year ended December 31, 2022, and does not expect a material adjustment to be made. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. The tax returns are open to examination by taxing authorities for the years after 2019.

### ote 7 - **Commitments**

The Company renewed their lease agreement for its New York City office space on January I t, 2023 for \$1,000 per month. The lease expires December 31, 2023.

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### SCHEDULE I

# MCINTYRE CAPITAL PARTNERS, LLC COM PUT ATTON OF NET CAPITAL UNDER SEC RULE I 5c3- I OF THE SECURITIES AND EXCHANGE COMMISSION AS OF DECEMBER 31, 2022

|                                       | December 31, 2022 |
|---------------------------------------|-------------------|
| ASSETS                                |                   |
| Allowable Assets                      |                   |
| Cash                                  | 80,530            |
| Other                                 | 480               |
| Total Assets                          | 81,010            |
| Non-Allowable Assets                  | 7,800             |
| TOT AL ASSETS                         | 88,810            |
| LIABTLITIES & EQUITY                  |                   |
| Aggregate Indebtedness                |                   |
| Accounts Payable                      | 3,348             |
| Total Aggregate Indebtedness          | 3,348             |
| Equity                                |                   |
| Capital Contributions                 | (272,153)         |
| Members' Equity                       | 43,578            |
| Net Income                            | 314,037           |
| Total Equity                          | 85,462            |
| TOT AL LIABILITIES & EQUlTY           | 88,810            |
| TOT AL EQUlTY                         | 85,462            |
| Less Non-allowable assets             | 7,800             |
| NET CAPITAL                           | 77,662            |
| Less the greater of:                  |                   |
| 6 2/3% of Aggregate Indebtednes       | 223               |
| MINIMUM NET CAPITAL REQUIREMENT       | 5,000             |
| EXCESS NET CAPITAL                    | 72,662            |
| EXCESS NET CAPITAL at 120%            | 87,194            |
| Net Capital Percentage of Requirement | 1864%             |
| Aggregate Indebtedness Ratio          | 4.31%             |

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# MCINTYRE CAPITAL PARTNERS, LLC AS OF DECEMBER 31, 2022

# Schedule TI

# COMPUTATION OF DETERMfNATION OF RESERVE REQUIREMENTS UNDER RULE 15c3-3 OF THE SECURITIES AND EXCHANGE COMMISSION

Not applicable

# INFORMATION FOR POSSESSION OR CONTROL REQUIREMENTS UNDER RULE 15c3-3 OF THE SECURITIES AND EXCHANGE COMMISSION

Not applicable

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February 28th, 2023

SEC Headquarters 100 F Street, NE Washington, DC 20549

SEC Regional Office 200 Vesey St. Suite #400 New York, NY 10281

Financial Industry Regulatory Authority FINRA 55 West Monroe Street, Suite 2600 Chicago, IL 60603

#### **RE: EXEMPTION REPORT pursuant to SEC Rule 17a•S(d)(4)**

To Whom It May Concern:

McIntyre Capital Partners, LLC (CRD# 148521) (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)(l) 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 **(1)** receiving transaction-based compensation for identifying potential merger and acquisition opportunities for clients, 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 PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception.

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McIntyre Capital Partners, LLC

I, David McPhedran, swear (or affirm) that, to the best of my knowledge or belief, This Exemption Report is true and correct.

Feb 28th, 2023

**By: David McPhedran Date** 

Title: Managing Partner

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**Ml** MICHAEL COGLIANESE CPA, P.C. **lM..l** ALTERNATIVE INVESTMENT ACCOUNTANTS

**125 E Lake Strut, Ste. 30J 8loom1ngdale, IL 60108**  T ,I 630.351.8942 **M1kc@cogcpa.com I www.cogcpa com** 

Bloomingdale I Chicago

#### **Report of Independent Registered Public Accounting Finn**

To the Members of McIntyre Capital Partners, LLC

We have reviewed management's statements, included in the accompanying Exemption Report of Brokers and Dealers ("Exemption Report") pursuant to SEC Rule 17a-5, in which McIntyre Capital Partners, LLC did not claim an exemption under paragraph (k) of 17 C.F.R. § 240.15c3-3, and is filing its Exemption Report as a Non-Covered Firm relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 because McIntyre Capital Partners, LLC limits its business activities exclusively to (1) receiving transaction-based compensation for identifying potential merger and acquisition opportunities for clients, and McIntyre Capital Partners, LLC (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 McIntyre Capital Partners, LLC); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception. McIntyre Capital Partners, LLC's management is responsible for compliance with the exemption provisions 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 McIntyre Capital Partners, LLC'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 management's statements. 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 on the provisions set forth in Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 related to the Non-Covered Firm Provision.

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Bloomingdale, IL March 2, 2023

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II MICHAEL COGLIANESE CPA, P.C. AL TERNA Tl VE INVESTMENT ACCOUNTANTS

**12"F l1krStrt~r,S1t.l0J Bloomm,-dale, IL..60108**  Tel 630 JI 1.8942 **M1k.t4tco~cp1 com I www.cogrp;a.com** 

Bloomingd•le I Chic•go

#### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON APPL YING AGREED-UPON PROCEDURES**

#### Members of McIntyre Capital Partners, LLC

We have performed the procedures included in Rule 17a-5(e)(4) under the Securities Exchange Act of 1934 and in the Securities Investor Protection Corporation (SIPC) Series 600 Rules, which are enumerated below and were agreed to by McIntyre Capital Partners, LLC and the SIPC, solely to assist you and SIPC in evaluating McIntyre Capital Partners, LLC's compliance with the applicable instructions of the General Assessment Reconciliation (Form SIPC-7) for the year ended December 31, 2022. McIntyre Capital Partners, LLC's management is responsible for its Form SIPC-7 and for its compliance with those requirements. This agreed-upon procedures engagement was conducted in accordance with standards established by the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures we performed, and our findings are as follows:

1) Compared the listed assessment payments in Form SIPC-7 with respective cash disbursement records entries, noting no differences;

2) Compared the Total Revenue amount reported on the Annual Audited Report Form X-17A-5 Part Ill for the year ended December 31, 2022 with the Total Revenue amount reported in Form SIPC-7 for the year ended December 31, 2022, noting no differences;

3) Compared any adjustments reported in Form SIPC-7 with supporting schedules and working papers, noting no differences;

4) Recalculated the arithmetical accuracy of the calculations reflected in Form SIPC-7 and in the related schedules and working papers supporting the adjustments noting no differences.

We were not engaged to, and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on McIntyre Capital Partners, LLC's compliance with the applicable instructions of the Form SIPC-7 for the year ended December 31, 2022. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the information and use of McIntyre Capital Partners, LLC and the SIPC and is not intended to be and should not be used by anyone other than these specified parties.

Bloomingdale, IL March 2, 2023


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