We have audited the accompanying statement of financial position of Megatrap Corp and consolidated affiliates as of December 31, 2007 and 2006 , and the statement of earnings , changes in share owners’ equity and cash flows for each of the year in the three-year period ended December 31 , 2007 . These consolidated financial statements are the responsibility of the Company’s management. We have to express an opinion on these consolidated financial statements based on our audits.