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Reeflex Solutions Regulatory Filings 2024

Mar 14, 2024

48104_rns_2024-03-14_b44c6c48-ffca-4826-a4f1-a23c0e587315.pdf

Regulatory Filings

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Form 52-109FV1 Certification of Annual Filings Venture Issuer Basic Certificate

This certificate is being filed on the same date that Bigstack Opportunities I Inc. (the " issuer ") has refiled the management discussion and analysis for the twelve months ended December 31, 2023.

I, Eric Szustak, Chief Financial Officer of Bigstack Opportunities I Inc. , certify the following:

  • �� Review: I have reviewed the annual financial statements and annual MD&A (together, the “ annual� filings ”) of Bigstack Opportunities I Inc. (the “ issuer ”) for the financial year ended December 31,� ����.

  • �� No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the� annual filings do not contain any untrue statement of a material fact or omit to state a material� fact required to be stated or that is necessary to make a statement not misleading in light of the� circumstances under which it was made, with respect to the period covered by the annual filings.

  • �� Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual� financial statements together with the other financial information included in the annual filings� fairly present in all material respects the financial condition, financial performance and cash flows� of the issuer, as of the date of and for the periods presented in the annual filings.

Date: March 14, 2024

(signed) " Eric Szustak "

Eric Szustak Chief ��������� Officer

NOTE TO READER

rch 14, 2024
ak����� Officer"Eric Szustak"
NOTE TO READERIn contrast to the certificate required for non-venture issuers under National Instrument 52-109_Certification_of Disclosure in Issuers’ Annual and Interim Filings(NI 52-109), this Venture Issuer Basic Certificate does notinclude representations relating to the establishment and maintenance of disclosure controls andprocedures (DC&P) and internal control over financial reporting (ICFR), as defined in NI 52-109. In particular,the certifying officers filing this certificate are not making any representations relating to the establishmentand maintenance ofI.controls and other procedures designed to provide reasonable assurance that informationrequired to be disclosed by the issuer in its annual filings, interim filings or other reports filedor submitted under securities legislation is recorded, processed, summarized and reportedwithin the time periods specified in securities legislation; andII.a process to provide reasonable assurance regarding the reliability of financial reporting andthe preparation of financial statements for external purposes in accordance with the issuer’sGAAP.The issuer’s certifying officers are responsible for ensuring that processes are in place to provide them withsufficient knowledge to support the representations they are making in this certificate. Investors should beaware that inherent limitations on the ability of certifying officers of a venture issuer to design andimplement on a cost effective basis DC&P and ICFR as defined in NI 52-109 may result in additional risks tothe quality, reliability, transparency and timeliness of interim and annual filings and other reports providedunder securities legislation. NOTE TO READER
In contrast to the certificate required for non-venture issuers under National Instrument 52-109_Certification_of Disclosure in Issuers’ Annual and Interim Filings(NI 52-109), this Venture Issuer Basic Certificate does notinclude representations relating to the establishment and maintenance of disclosure controls andprocedures (DC&P) and internal control over financial reporting (ICFR), as defined in NI 52-109. In particular,the certifying officers filing this certificate are not making any representations relating to the establishmentand maintenance ofI.controls and other procedures designed to provide reasonable assurance that informationrequired to be disclosed by the issuer in its annual filings, interim filings or other reports filedor submitted under securities legislation is recorded, processed, summarized and reportedwithin the time periods specified in securities legislation; andII.a process to provide reasonable assurance regarding the reliability of financial reporting andthe preparation of financial statements for external purposes in accordance with the issuer’sGAAP.The issuer’s certifying officers are responsible for ensuring that processes are in place to provide them withsufficient knowledge to support the representations they are making in this certificate. Investors should beaware that inherent limitations on the ability of certifying officers of a venture issuer to design andimplement on a cost effective basis DC&P and ICFR as defined in NI 52-109 may result in additional risks tothe quality, reliability, transparency and timeliness of interim and annual filings and other reports providedunder securities legislation. st to the certificate required for non-venture issuers under Nure in Issuers’ Annual and Interim Filins(NI 52-109) this V til Itt 52109_Ctiiti_
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