EFTA Document EFTA01366405

refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document. Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports. proxy statements and other information with the SEC. You can read our SEC filings. including the registration statement, over the Internet at the SEC's website at www.sec.gov. You may also read and copy any document we file with the SEC at its public reference facility at 100 F Street, N.E., Washington. D.C. 20549. You may also obtain copies of the documents at prescribed rates by writing to the Public Reference Section of the SEC at 100 F Street, N.E., Washington. D.C. 20549. Please call the SEC at I -800-SEC-0330 for further information on the operation of the public reference facilities. 147 GLOBAL PARTNER ACQUISITION CORP. Page Report of Independent Registered Public Accounting Firm F-2 Financial Statements: Balance Sheet F-3 Statement of Operations F-4 Statement of Stockholder's Equity F-5 Statement of Cash Flows F-6 Notes to Financial Statements F-7—F- I3 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of Global Partner Acquisition Corp. We have audited the accompanying balance sheet of Global Partner Acquisition Corp. (the "Company"). as of June 5. 2015. and the related statements of operations. changes in stockholder's equity and cash flows for the period from May 19. 2015 (date of inception) to June 5. 2015. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly. we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management. as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion. the financial statements referred to above present fairly, in all material respects, the financial position of Global Partner Acquisition Corp. as of June 5. 2015, and the results of its operations and its cash flows for the period from May 19, 2015 (date of inception) to June 5, 2015, in accordance with accounting principles generally accepted in the United States of America. /s/ WithumSmith+Brown, PC Morristown, New Jersey July 13, 2015 F-2 GLOBAL PARTNER ACQUISITION CORP. BALANCE SHEET June 5,2015 http/Antw.see.gov/Archivestedgar/dataft643953/000121390015005425412015a2_globalpargialtinri27/2015 8:51:37 AM] CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0057931 SONY GM_00204115 EFTA01366405