Exhibit 20.0

October 28, 2013 

Keith Morlock

Sustainable Environmental Technologies Corporation

2345 W. Foothill, Suite # 12

Upland, CA 91786

Re: Valuation Analysis of Common Stock of SET Corp. as of October 28, 2013

Dear Keith,

Pursuant to your request, ASCEND Business Advisory has performed a valuation analysis of the common stockholders’ equity of Sustainable Environmental Technologies Corporation herein referred to as “SET” or the “Company” as of October 28, 2013 (the “Date of Valuation”). The objective of our engagement was to ascertain the fair value of the common equity as of the Date of Valuation. For purposes of this report, we utilized Fair Value as defined by the Financial Accounting Standards Board (“FASB”) in ASC 805 (formerly FAS 157 – herein referenced as “FAS 157”. The standard defines Fair Market Value as the price, in cash or equivalent, that a buyer would reasonably be expected to pay, and a seller would reasonably be expected to accept, if the business were exposed for sale on the open market for a reasonable period of time, with both buyer and seller being in possession of the pertinent facts and neither being under compulsion to act.

The FASB and IRS have approved guidance that its definition of fair value is consistent with the definition of fair market value in IRS Revenue Ruling 59-60. Our opinion of Fair Market Value relied on a “value in use” or “going concern premise”. This premise assumes that the Company is an ongoing business enterprise with management operating rationally and maximizing shareholder value.

Fair Market Value

Based upon our analysis, the fair market value of the common stockholders’ equity as of October 28, 2013 was $3,397,999. Additionally as of the valuation date, there were 65,530,000 shares outstanding which equates to a value of $.0519 per share. In determining the value of SET, we utilized the income approach to valuation. Given the fact that SET has experienced significant net operating losses over the past four years and has only one active well generating income, we feel that the income approach is the most appropriate method to use in determining the equity value of a firm positioned in the oil and gas industry as SET.

To arrive at our conclusion of Fair Market Value, we performed a valuation of the enterprise around the following significant assumptions:

Modifying any one of the above assumptions can dramatically affect the calculation of value represented in this report. The financial projections and the calculation of value are provided in the accompanying Appendix.

Our work product was conducted in accordance with the Uniform Standards of Professional Appraisal Practice (herein referenced as “USPAP”) as promulgated by the Appraisal Foundation. In accordance with the professional guidelines established by the American Society of Appraisers, (i) we are independent of the Company and none of the ASCEND Business Advisory participants who have worked on this engagement has any known or contemplated interest(s) in the company, (ii) we have no current or contemplated interest in the matters that are the subject of our analysis and (iii) our fee is not subject to or influenced by the results of our analysis or the opinions expressed herein.

This summary report stating the significant assumptions made, the methodologies employed, and the conclusions reached are solely for the information of, and assistance to, the management of the Company, and are not to be referred to or distributed for any other purposes.

Sincerely,

William E. Rogers, MBA,CFP, EA

WILLIAM E. ROGERS, MBA, CFP, EA

PROFESSIONAL QUALIFICATIONS

CEO of Ascend Business Advisory, a boutique tax and financial advisory firm specializing in advising entrepreneurial companies. He is experienced in counseling businesses in a broad range of disciplines including tax, operations, finance, accounting, and employee benefits. Moreover, he has worked with a wide variety of businesses from all sorts of industries and sizes. Over the last twelve years he has developed an expertise in advising e-commerce businesses technology based businesses. He has been a featured speaker for Lawline, the Learning Annex, the California Society of Tax Consultants, the California Society of Enrolled Agents, and has authored workshops on behalf of the National Association of Enrolled Agents.

Business valuation and financial analysis services have been rendered for a variety of purposes including, but not limited to mergers and acquisitions, angel and venture capital offerings, private placement offerings, investor due diligence, business succession, employee stock options, and estate and gift tax matters.

Professional Designations

Education