EXHIBIT 99.2
 
PRIVATE SECRETARY, INC.
CONSOLIDATING BALANCE SHEETS - (Pro Forma)
 
   
GrowOp
    
Private
          
Pro Forma
  
   
Technologies, Ltd.
    
Secretary, Inc.
    
Adjustments
    
December 31, 2011
  
Assets
                        
    Current Assets:
                        
       Cash
   $ 9,139     $ 2,447     $       $ 11,586  
       Accounts receivable, net
     32,381       -               32,381  
       Inventories, net
     515,014       -               515,014  
       Current portion of notes receivable
     -       -               -  
       Prepaid inventory
     14,776       625               15,401  
            Total Current Assets
     571,310       3,072       -       574,382  
Property and equipment, net
     54,819       -               54,819  
Deposits
     5,000       -               5,000  
       Total Assets
   $ 631,129     $ 3,072     $ -     $ 634,201  
                                 
                                 
Liabilities and Stockholders' Equity
                                
    Current Liabilities:
                                
       Accounts payable and accrued expenses
   $ 170,200     $ 14,656     $       $ 184,856  
       Note payable
     250,000       -               250,000  
       Loans from Related Party
     150,000                       150,000  
       Due to officers
     500       -               500  
       Due to related party
     -       12,397               12,397  
            Total Current Liabilities
     570,700       27,053       -       597,753  
                                 
Commitment and Contingencies
     -       -       -       -  
                                 
Stockholders' Equity
                                
    Preferred stock, Series A
     -       -       -       -  
    Preferred stock, Series B
     12,750       -       2,000       14,750  
                                 
    Common Stock
     33,849       10,320       37,830       81,999  
                                 
    Additional paid-in capital
     2,866,428       6,080       (39,830 )     2,832,678  
    Accumulated Deficit
     (2,852,598 )     (40,381 )             (2,892,979 )
       Total Stockholders' Equity
     60,429       (23,981 )     -       36,448  
                                 
            Total Liabilities and Stockholders' Equity
   $ 631,129     $ 3,072     $ -     $ 634,201  

 
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PRIVATE SECRETARY, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS - (Pro Forma)
YEAR ENDED DECEMBER 31, 2011
 
 
GrowOp
    
Private
          
 Pro Forma
Year Ended
  
 
Technologies, Ltd.
    
Secretary, Inc.
    
Adjustments
    
December 31, 2011
  
                         
Total Revenues
   $ 817,724     $ -     $ -     $ 817,724  
  Cost of Good Sold
     690,953       -       -       690,953  
      126,771       -       -       126,771  
Selling, general and administrative expenses
     2,364,465       21,466       -       2,385,931  
Loss from operations
     (2,237,694 )     (21,466 )     -       (2,259,160 )
                                 
Other Income (Expenses)
                                
   Interest Expense
     (32,801 )     -       -       (32,801 )
Total Other Income (Expenses)
     (32,801 )     -       -       (32,801 )
Loss before Provision of Income Taxes
     (2,270,495 )     (21,466 )     -       (2,291,961 )
    Provision for income taxes
     2,117       -       -       2,117  
Net Loss applicable to common shareholders
   $ (2,272,612 )   $ (21,466 )   $ -     $ (2,294,078 )
 
 
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PRIVATE SECRETARY, INC.
NOTES TO CONSOLIDATING FINANCIAL STATEMENTS



1.   REVERSE MERGER

On February 9, 2012, Private Secretary, Inc. (the “Company”) completed a reverse merger transaction through a merger with GrowOp Technology whereby the Company acquired all of the issued and outstanding shares of GrowOp Technology in exchange for 33,998,520 shares of our common stock, which represented approximately 41.4% of our total shares outstanding immediately following the closing of the transaction. As a result of the reverse acquisition, GrowOp Technology became our wholly owned subsidiary and the former shareholders of GrowOp Technology became our controlling stockholders. The share exchange transaction with GrowOp Technology was treated as a reverse acquisition, with GrowOp Technology as the acquiror and the Company as the acquired party.

On February 26, 2012, pursuant the Agreement and Plan of Merger, the Company issued an aggregate of 100 shares of Series A Preferred Stock and 14,750,000 shares of Series B Preferred Stock  to Derek Peterson and Amy Almsteier, both of whom are officers and directors of the Company.  The Company offered and sold the shares in reliance on the exemption from registration pursuant to Section 4(2) of Securities Act and Rule 506 of Regulation D promulgated thereunder.

2.  ASSUMPTIONS IN CONSOLIDATION

The Pro Forma Consolidating Balance Sheet as of December 31, 2011 is adjusted as if the transaction took place as of January 1, 2011.  There is an adjustment for the common stock that would be issued to the existing shareholders of GrowOp Technology as if the transaction took place as of January 1, 2011.

No adjustments were required for the Pro Forma Consolidating Statements of Operations for the year ended December 31, 2011.
 
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