Pursuant to Regulation 169(5) of the ICDR Regulations, Please find attached herewith, a certificate issued by M/s. H.R. JAIN & Co., Chartered Accountants (Membership No: 400459) Statutory Auditors of the Company, certifying that Aeroflex Neu Limited (Formerly known as Sah Polymers Limited) ("Issuer" or "Company" is in compliance with Regulation 169(4) of ICDR Regulations and the relevant documents thereof are maintained by the issuer as on date of the Certificate.