WISE SALES, INC. S-1/A

WISE SALES, INC. S-1/A SECOND AMENDMENT

OPINION OF JOSEPH L. PITTERA, ESQ.

CONSENT OF INDEPENDENT AUDITOR

NOTE PAYABLE DATED NOVEMBER 5, 2008

NOTE PAYABLE DATED MARCH 9, 2009

NOTE PAYABLE EXTENSION DATED SEPTEMBER 30, 2009