# HALIFAX AMERICA LLC X-17A-5 (2024-04-01) — Broker-dealer annual report

- Company: HALIFAX AMERICA LLC
- Form: X-17A-5
- Filed: 2024-04-01
- Period: 2023-12-31
- Accession: 0001615360-24-000002
- CIK: 1615360
- File #: 8-69511
- Type: Broker-dealer
- Material weakness: No
- Auditor: Michael Coglianese CPA P.C.
- Auditor location: Bloomingdale, IL
- Contact: Devin Brady
- Phone: 8882407099
- Email: dbrady@halifaxamerica.com
- Website: halifaxamerica.com
- Signed by: Devin Brady (President)

Original filing: https://www.sec.gov/Archives/edgar/data/1615360/000161536024000002/halifaxllc23.pdf

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|                                                                                                                                                                                      | UNITED ST ATES<br>0MB Number: 3235-0123<br>SECURITIES ANO EXCHANGE COMMISSION<br>Expires: Nov. 30, 2026<br>Washington, D.C. 20549<br>Estlmate_d average burden<br>hours per response: 12 |                       |                                                                                                   |  |
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|                                                                                                                                                                                      | ANNUAL REPORTS                                                                                                                                                                           |                       | SEC FILE NUMBER                                                                                   |  |
|                                                                                                                                                                                      | FORM X-17A-S                                                                                                                                                                             |                       | 8-69511                                                                                           |  |
|                                                                                                                                                                                      | PART Ill                                                                                                                                                                                 |                       |                                                                                                   |  |
|                                                                                                                                                                                      | FACING PAGE                                                                                                                                                                              |                       |                                                                                                   |  |
|                                                                                                                                                                                      | Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934                                                                                |                       |                                                                                                   |  |
| FILING FOR THE PERIOD BEGINNING 1 /Q 1 /2023                                                                                                                                         |                                                                                                                                                                                          | AND ENDING _ 1_ 2_/3_ | __<br>1_ /_2_0 _23                                                                                |  |
|                                                                                                                                                                                      | MM/ DD/YY                                                                                                                                                                                |                       | MM/DD/VY                                                                                          |  |
|                                                                                                                                                                                      | A. REGISTRANT IDENTIFICATION                                                                                                                                                             |                       |                                                                                                   |  |
| NAME oF FIRM : Halifax Ameirca LLC                                                                                                                                                   |                                                                                                                                                                                          |                       |                                                                                                   |  |
| (!] Br~ker-dealer<br>0 Check here If respondent Is also an OTC derlVdtlves dealer<br>ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)<br>5900 Sepulveda Blvd #304 | D Security-based swap dealer<br>(No. and Street)                                                                                                                                         |                       | :J Major security-based swap participant                                                          |  |
|                                                                                                                                                                                      |                                                                                                                                                                                          |                       |                                                                                                   |  |
| Sherman Oaks                                                                                                                                                                         | CA                                                                                                                                                                                       |                       | 91411                                                                                             |  |
| (City)                                                                                                                                                                               | (State)                                                                                                                                                                                  |                       | (Zip Code)                                                                                        |  |
| PERSON TO CONTACT WITH REGARD TO THIS FILING                                                                                                                                         |                                                                                                                                                                                          |                       |                                                                                                   |  |
| Devin Brady                                                                                                                                                                          | 818-9.28-3108<br>-~-----------------------                                                                                                                                               |                       | ---<br>dbrady@halifaxamerica.com                                                                  |  |
| (Name)                                                                                                                                                                               | (Area Code - T.elephone Number)                                                                                                                                                          |                       | -<br>-<br>-<br>(Emall Address}                                                                    |  |
|                                                                                                                                                                                      | B. ACCOUNTANT IDENTIFICATION                                                                                                                                                             |                       |                                                                                                   |  |
| INDEPENDENT PUBLIC ACCOUNT ANT whose reports are contained In this filing*<br>Michael Coglianese, CPA PC                                                                             |                                                                                                                                                                                          |                       |                                                                                                   |  |
| 125 E. Lake Street #303                                                                                                                                                              | (Name - ,f ihdlvldual, state last, first, and middle name)                                                                                                                               | IL                    | 60108                                                                                             |  |
| (Address)<br>10/20/2009                                                                                                                                                              | (City)                                                                                                                                                                                   | (State)<br>3874       | (Zip Code)                                                                                        |  |
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| (Date of Re istratiOr'I with PCAOB .lli!,.;;:a= hc;cca;;.;;b;.;.;; le                                                                                                                |                                                                                                                                                                                          |                       |                                                                                                   |  |
| --------                                                                                                                                                                             | FOR OFFICIAL USE ONLY<br>----                                                                                                                                                            |                       |                                                                                                   |  |

CFR 240.17a•S(e)(l)(II), if applicable.

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

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#### OATH **OR AFFIRMATION**

| I, Devin Brady |  |  |      |                                                                                   |  |  | swear (or affirm) that, to the best of my knowledge and belief, the |  |       |
|----------------|--|--|------|-----------------------------------------------------------------------------------|--|--|---------------------------------------------------------------------|--|-------|
|                |  |  |      | financial report pertaining to the firm of Halifax America LLC                    |  |  |                                                                     |  | as of |
| 12/31          |  |  | 2023 | 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.

# **SEE THE ATTACHED CAUFORNIA NOTARY CERnPJCATE**

| Signature:                    | c?};: | ~ |  |
|-------------------------------|-------|---|--|
| 'L, ·•<br>Title:<br>President |       |   |  |

Not ary Public

#### This **filing\*\*** contains (check aJI applicable boxes):

- (a) Statement of financial condition.
- 0 (bl Notes to consolidated statement of financial condition.
- (c) Statement of income (loss) or, If there is other comprehensive income in the perlod(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.
- 0 (f) Statement of changes In liablllties subordinated to claims of creditors.
- (g) Notes to consolidated financial statements. .
- (h) Computation of net capital under 17 CFR 240.1Sc3-1 or l 7 CFR 240.18a-l, as applicable.
- □ (I) Computation of tangible net worth under 17 CFR 240.18a-2.
- 0) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.l5c3-3.
- U (k) Computation for determination of security-based swap reserve r qulrements pursuant to Exhibit 6 Lo 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.lSa-4, as appllcable.
- U (I) Computation for Determination of PAS Requirements under Exhibit A to§ 240.1Sc3-3.
- (m) Information relating to possession or control requirements for customers under 17 CFR 240.1Sc3-3.
- 0 (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3•3(p)(2) or 17 CFR 240, lSa-4, as applicable.
- (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.lSa-1, or 17 CFR 140.lBa-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.
- 0 (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition.
- (q) Oath or affirmation In accordance with 17 CFR 240.17a•S, 17 CFR 240.17a 12, or 17 CFR 240.lSa-7, as applicable.
- D (r) Compliance report In accordance with 17 CFR 240.17a•S or 17 CFR 240.lSa-7, as applicable.
- (s) Exemption report ln accordance with 17 CFR 240.17a-S or 17 CFR 240,lSa-7, as applicable.
- 0 (ti lndep ndent public accountant's report based on an el<amination of th statement of financial condition.
- (u) Independent public accountant's report based on an examination ot the financial report or 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 bas don an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.lBa-7, as applicable.
- (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-S or 17 CFR 240.18a•7, as applicable.
- 0 (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240,15c3-le or 17 CFR 240.17a-12, as applicabl .
- D (y) Report describing any material inadequacies found to exist or 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). U (z) Other: \_ \_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_ \_
- 
- --ro request confidential treatment of certain portions of this filing, see 17 CFR 240.17o-5(e)(3) or 17 CFR 240.18a-7(d)(2), as applicable,

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!A notary public orother officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validi of that document. State of California County of Los Anqeles Subscribed and sworn to (or affirmed) before me on this 1st day of April , 20 24 , by \_\_\_\_\_\_\_\_ \_ Devin Brady proved to me on the basis of satisfactory evidence to be the person(s) who appeared before me. **r** *<sup>t</sup>***p O A' ~@ l<Sl.YCHARPENET0**  : • ~ ~ **JI <sup>a</sup> .** - --:-! **t ...** .. . I **L ..,ea.....,,..,\_** <sup>I</sup>(<EJ,~cl~ (Seal) Signature \_\_\_\_\_\_\_\_\_ \_ (:2-e , .kv\ (\ LA- l ~

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Halifax America, LLC Audited Financial Statements and Supplemental Information December 31, 2023

# Table of Contents

Report of Independent Registered Public Accounting Firm

Statement of Financial Condition

Statement of Operations

Statement of Cash Flows

Statement of Changes in Members Equity

Notes to the Financial Statements

Schedule I, Computation of Net Capital

Computation for Determination of Reserve Requirements under Rule 15c3-3 of the Securities and Exchange Commission

Information Relating to the Possession or Control Requirements under Rule 15c3-3 of the Securities and Exchange Commission

Management's Attestation on k(2)(ii) Exemption

Report of Independent Registered Public Accounting Firm- Exemption Report

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![](_page_4_Picture_0.jpeg)

Bloomingdale I **hicago** 

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

To the Members and Board of Directors of Halifax America, LLC

We have reviewed management's statements, included in the accompanying Exemption Report, in which (1) Halifax America, LLC identified the following provisions of 17 C.F.R. §15c3-3(k) under which Halifax America, LLC claimed an exemption from 17 C.F.R. §240.15c3-3: (k)(2)(ii) (exemption provisions) and (2) Halifax America, LLC stated that Halifax America, LLC met the identified exemption provisions throughout the most recent fiscal year without exception.

Halifax America, 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 Halifax America, 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 paragraph (k)(2)(ii) (exemption provisions) of Rule 15c3-3 under the Securities Exchange Act of 1934.

Bloomingdale, IL March 28, 2024

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Halifax America LLC Statement of Financial Conditions As of December 31, 2023

| ASSETS                              |                                     |             |
|-------------------------------------|-------------------------------------|-------------|
| Cash                                |                                     | \$2,208     |
| Commission Receivable               |                                     | \$31,675    |
| Security Deposit                    |                                     | \$7,797     |
| Intangible Asset                    |                                     | \$38,356    |
|                                     |                                     |             |
|                                     | TOTAL ASSETS                        | \$80.036    |
| LIABILITIES & MEMBERS' EQUITY       |                                     |             |
| Liabilities                         |                                     |             |
| Accounts payable & accrued expenses |                                     | \$10,353    |
| Total Liabilities                   |                                     | \$10,353    |
| Members' Equity:                    |                                     |             |
| Members' Equity                     |                                     | \$466,765   |
| Retained Deficit                    |                                     | (\$397,082) |
|                                     |                                     |             |
|                                     | Total Members' Equity               | \$69,683    |
|                                     | Total Liabilities & Members' Equity | \$80.036    |

Please see the notes to the financial statements

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# Halifax America, LLC Statement of Operations for the Year Ended December 31, 2023

| Commission revenues                       | \$336,092 |
|-------------------------------------------|-----------|
| Interest Income                           | \$41,297  |
|                                           |           |
| Total Revenue                             | \$377,389 |
|                                           |           |
| General and Administrative expenses:      |           |
|                                           |           |
| Business Licenses and Permits             | \$12,900  |
| Salaries Expense                          | \$285,891 |
| Administration Expense                    | \$74,764  |
|                                           |           |
| Total general and administrative Expenses | \$373,555 |
|                                           |           |
| Profit before provision for income tax    | \$3,834   |
|                                           |           |
| Provision for income taxes                | \$0       |
|                                           |           |
| Net Income                                | \$3,834   |
|                                           |           |

Please see the notes to the financial statements

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Halifax America LL tatem nt of ash Flow For the year nded Decemb r 31 , 2023

| p rating A ti vi tie :<br>Net Profit                                                                                                                     | \$3,834              |
|----------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------|
| Adju tment to reconcil net income not requiring<br>the use of ca h:                                                                                      |                      |
| D preciation and amortization expen e                                                                                                                    | \$4,464              |
| hange in other operating as et and liabilitie :<br>ommission receivable<br>Accounts payable & accrued expenses<br>ommi sion Payable<br>Payroll Liability | (\$14,546)<br>6, 154 |
| Net<br>a h operation                                                                                                                                     | .(\$.2f}             |
| Financing Activitie                                                                                                                                      |                      |
| Net decrease in ca h during the year                                                                                                                     | (\$94)               |
| a h balance at December 3 l ,2022                                                                                                                        |                      |
| a h balance at D c m ber 3 I 2023                                                                                                                        | \$2,208              |
| upplemental di clo ure of ca h flow information:<br>Inter<br>t paid during year<br>Income taxes paid during the year                                     | \$0<br>\$0           |

Please see the notes to the financial statement

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#### Halifax America LL tatement of hange in Member' quity For the year Ended December 31 2023

|                                  | Members<br>quity | Retained<br>Deficit | Total    |
|----------------------------------|------------------|---------------------|----------|
| Balance at December 3 I, 2022    | \$466,765        | (\$400,916)         | \$65,849 |
| Net member' contribution         | \$0              |                     | \$0      |
| Net Income                       |                  | \$3,834             | \$3 834  |
| Balance of December 31<br>, 2023 | \$466,765        | (\$397 082)         | \$69,683 |

Please ee note to th financial tatements

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# Halifax America, LLC Notes to the Financial Statements For the Year Ended December 31, 2023

## 1. Organization of the Company and Nature of Operations

Halifax America, LLC (the Company) is organized under the International Business Companies Act in Seychelles. The Company was formed in June 2011 for the purpose of conducting business as an introducing broker (IB) and a securities broker dealer (BD). The firm is no longer registered to do business as an Introducing broker (IB). As a BD, the Company is a member of the Financial Industry Regulatory Authority (FINRA) authorized to market investments in securities and other financial instruments.

#### 2. Summary of Significant Accounting Policies

Use of Estimates- The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make reasonable estimates and assumptions that affect the reported amounts of the assets and liabilities and disclosure of contingent assets and liabilities and the reported amounts of revenues and expenses at the date of the financial statements and for the period they include. Actual results may differ from these estimates.

Revenue Recognition- The Company acts as an agent by selling securities to its customers and collecting commissions. The Company recognizes commissions on a trade date basis, which is the day the transaction is executed. The Company believes that the performance obligation is satisfied on the trade date because that is when the security is selected, the price is determined, trade is executed, and the risks and rewards of ownership have been transferred to/from the customer.

Topic 606 - The company has performed an assessment of its revenue contracts and has not identified any material changes to the timing or amount of its revenue recognition under Topic 606. The Company's accounting policies did not materially change as a result of applying the principles of revenue recognition from topic 606 and are materially consistent with the existing guidance and current practices applied by the Company. There was no impact to retained earnings as of January 1, 2023, or to revenue for the twelve months ended December 31,2023 after adopting topic 606 as revenue recognition and timing of revenue did not change as a result of implementing Topic 606.

Income taxes- The Company has elected to be taxed as a Partnership under the Internal Revenue Service Code. Accordingly, under such an election, the Company's taxable income is reported by the individual members and therefore, no provision for federal income taxes has been included in these financial statements.

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# **3. Fair Value of Financial lo truments**

*Fair Value Measurements* under generally accepted accounting principle clarifies the principle that fair value. h uld be ba cd on the a umption market pa11icipant would u e when pricing an as tor liability and establishe a fair value hierarchy that prioriti..ces the information used to develop those assumption . Under the standard, fair Value measurements are eparately di closed by level within the fair value hierarchy a. follow.

Level I - Quoted prices in active market for identical a sets or liabilities.

Level 2 - Observable inputs other than Level I prices such as quoted prices for imilar as ets or liabilitie ; quoted prices in market with insufficient volume or infrequent tran actions (less active markets); or model-derived valuation in which all significant inputs are ob ervable or can bed rived principally from or corroborated by ob ervable market data for substantially the full term of assets and liabilities.

Level 3 - Unob ervabl inputs to the valuation methodology that are ignificant to the mea urement of fair value of as et or liabi Ii ties.

To the extent that valuation i ba ed on model or inputs that are le ob ervable or unob ervable in the market, the determination of'fair value require more judgment. In certain case , the inputs u ed to mea ure fair value may fall into different level of the fair value hierarchy. In such ca es. for di closure purpo e , the level in the fair value hierarchy within which the fair value mea urement is disclo ed and i determined based on the lowest level input that i ignificant to the fair value measurement.

The value of cash, commi sion receivables, and accounts payables and accrued expense are estimated to approximate fair market value on December 31, 2023 because of their hart-term nature.

### **4. Off Balance heet Ri k**

The ompany executes various transactions for the benefit of customer through the clearing firm Interactive Brof...ers. This bu. ine s activity ubject the Company to certain off - balance sheet ri k, which ma be in exces of the I iabi Ii ties repo1ted in the balance heel. These tran action are contracted on a margin basis whereby the customer i required to maintain minimum margin with the clearing firm Interactive Broker . In the event that a customer i in default of an obligation to the clearing firm Interactive Brokers, the tearing firm will require the ompany to fulfill the obligation on behalf of it customer. Thi exposes the company to redit risk.

The ompany seeks to control this ri k by monitoring the transactions of cu tomer accounts on a real-time basis. The Company ha the authority to liquidate cu tomer position at its di cretion in order to ensure the account doe not expo e the Company to unacceptable level of credit risk.

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## **5. et apital Requirement**

As a broker dealer, the company is al o ubje t to the e;;Cuntte and change ommIs ion nifi rm et apital Ruic ( ec Rule 1 Sc 3-1) which require the ompany to maintain a minimum net capital equal L the greater f 5,000 or 6.67% of aggregate indebtednc . /\ of December 1. 2023 the ompany had a net capital of \$23,530 which e ceeded th minimum net capital requirement by \$1 ,530. The company does not curr ntly have any commitment or contingencie that would effect thi net capital cal ulation.

## **6. ub equent Events**

The company ha made a review of material sub equent event from December 31 ,2023 through the date of thi report and found no material subsequent events reportable during this period.

## **7. Intangible A et**

Intangible a s t con ist of a book r bu in \_ that wa purcha ed in the pa t. The amount wa re orded at o t and amortized over it' u eful life of 15 year . A cumulat d amortization a f D c mb r 31, 2023 a \$28,644. Amortization e p n e for the year nding D cemb r 31, 2023 wa 4464. Management analyze intangible a **t** for impairm nt on an annual ba i or when factor ari that may indicat p ible impairm nt. Management ha noted n impainn nt a of De mb **r** 31 2023.

## **8. ommitment , uarantee , and onting ncie**

Management of the ompany believe ther are no commitment , guarantee or contingencie that may re ult in a material lo or futur obligation as of Decemb **r** 31,2023.

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## Schedule I

Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange Commission, and Reconciliation of Computation of Net Capital Pursuant to Rule 15c3-1

| Credit:                                                                                     |            |
|---------------------------------------------------------------------------------------------|------------|
| Members' equity                                                                             | \$69.683   |
| Debits:                                                                                     |            |
| Non-allowable assets:                                                                       |            |
| Security deposit                                                                            | \$(7,797)  |
| Intangible Asset- net                                                                       | \$(38,356) |
|                                                                                             |            |
| Net Capital                                                                                 | \$23,530   |
| Less Haircuts                                                                               | 0          |
| ADJUSTED NET CAPITAL                                                                        | \$23,530   |
| Minimum requirements of 6-2/3% of aggregate indebtedness, \$5,000 per non                   |            |
| Non carrying Broker Dealer                                                                  | \$5,000    |
| Excess Net Capital                                                                          | \$18,530   |
|                                                                                             |            |
| Aggregate Indebtedness:                                                                     | \$10,353   |
| Aggregate Indebtedness to Net Capital                                                       | 44%        |
| Excess net capital per this report                                                          | \$18.530   |
|                                                                                             |            |
|                                                                                             |            |
| Reconciliation with Company's Net Capital Computation (included in Part 11 of Form X-17A-5) |            |
| Net Capital as reported in Company's Part II of Form X-17A-5<br>as of December 31,2023      | \$18,530   |
| No Reconciling item                                                                         |            |
| Net Capital per above computation                                                           | \$18,530   |

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# **Computation of Determination of Reserve Requirements under Ruic 15c3-1 of the ecuritics and Exchange Commission**

The Company is exempt from the provi ion of rule 15c3-3 under the Securities and Exchange Act of 1934 pur uant to paragraph(k)(2)(i i) of the rule. The Company doe not hold funds or securities for customers, nor owe money or ecurities to customers.

{14}------------------------------------------------

# Information Relating to the Possession or Control Requirements under Rule 15c-3-3 of the Securities and Exchange Commission

The Company is exempt from the provisions of Rule 15c3-3 under the Securities and Exchange Act of 1934 pursuant to paragraph (k)(2)(ii) of the rule. The Company did not maintain possession or control of any customer funds or securities.

{15}------------------------------------------------

# **Halifax merica, LLC 5900 epulv da Blvd uite 304 herman Oaks, 91411**

#### **December 31, 2023**

#### **Rule 15c3-3 E emption Report**

Thi i to certify that to th b t of my know! dge and b lief:

Halifax America LL i a regi tered broker-d aler ubject to Rule l 7a-5 promulgat d by the ecuritie and ·change omm i ion ( 17 . . R. ection 240. I 7a-5 Report to be made by certain broker and dealer ). Thi emption Report wa prepared a requir d by 17 .F.R ection 240. l 7a-5(d)(I) and (4). To the be t of it knowledg and belief Halifax America LL . tate the following: Halifax America LL claimed an exemption under pro i ion 17 .F.R. ction 240. l 5c3- 3 (k)(2)(i i) a th company i a non-carrying broker-dealer which promptly tran mit all fund and deli ers all ecuritie r ceived in connection with it activitie a a broker-dealer and doe not oth rwi e h Id fund or curitie for, or owe mon y or curitie to cu tomer .

Halifa America LL met the identified pro i ion throughout the mo t recent ti cal year without e ceptions.

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Bloomingdale I hkago

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

To the Members and Board of Directors and Shareholders of Halifax America, LLC

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

We have audited the accompanying statement of financial condition of Halifax America, LLC as of December 31 , 2023, 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 Halifax America, LLC as of December 31 , 2023, 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 Halifax America, LLC's management. Our responsibility is to express an opinion on Halifax America, 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 Halifax America, 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 has been subjected to audit procedures performed in conjunction with the audit of Halifax America, LLC's financial statements. The supplemental information is the responsibility of Halifax America, 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 is fairly stated, in all material respects, in relation to the financial statements as a whole.

We have served as Halifax America, LLC's auditor since 2017.

(}11 ~ *l.Pf* '~ **~PA,** *p C.* 

Bloomingdale, IL March 28, 2024


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