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                          Larry O'Donnell, CPA, P.C.
Telephone (303)745-4545
2228 South Fraser Street
 Fax (303)369-9384
Unit 1
e-mail  larryodonnelcpa@msn.com
Aurora, Colorado    80014
www.larryodonnellcpa.com

            REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Members
Milwaukee Iron Professional Arena Football, LLC
Woodville, Ontario, Canada

I  have  audited the accompanying balance sheets of Milwaukee Iron Professional
Arena Football,  LLC  as  of  September  30,  2009  and  2008,  and the related
statements of operations, members' equity, and cash flows for the  years  ended
September 30, 2009 and 2008.  These financial statements are the responsibility
of  the  Company's  management.   My responsibility is to express an opinion on
these financial statements based on my audits.

I  conducted my audits in accordance  with  standards  of  the  Public  Company
Accounting  Oversight  Board  (United  States).  Those standards require that I
plan and perform the audit to obtain reasonable  assurance  about  whether  the
financial  statements  are  free  of  material misstatement.  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.  I believe that  my
audits provide a reasonable basis for my opinion.

In my opinion, the financial  statements  referred  to above present fairly, in
all  material respects, the financial position of Milwaukee  Iron  Professional
Arena  Football, LLC  as of September 30, 2009 and 2008, and the results of its
operations  and  cash  flows  for  the  years  then  ended  in  conformity with
accounting principles generally accepted in the United States of America.

These  financial  statements have been prepared assuming that the Company  will
continue  as  a going  concern.  As  discussed  in  Note  1  to  the  financial
statements, the  Company  has operating and liquidity concerns, has incurred an
accumulated deficit of $1,157,867   through  the  period  ended  September  30,
2009..  This  condition raises substantial doubt about the Company's ability to
continue as a going  concern.  Management's  plans as to these matters are also
described in Note 1. The financial statements do not include any adjustments to
reflect the possible future effects on the recoverability and classification of
assets or the amounts and classification of liabilities  that  may  result from
the outcome of these uncertainties.

LARRY O'DONNELL, CPA, P.C.
January 12, 201