Peer Review

Dear Client,

We are dedicated to providing the highest quality accounting and tax services. To ensure that the financial statements we prepare are of the highest quality and conform to the requirements of professional standards, we participate in a peer review program. This review of the financial statements we prepare is conducted by an independent CPA firm in conformity with standards established by the Peer Review Board of the American Institute of Certified Public Accountants (AICPA).

We are proud to announce that the peer review of Luers & Dyer CPAs, LLP, for the year ended November 30, 2008 has been successfully completed. As a result of the peer review, there were no comments or recommendations for improving the quality of the financial statement engagements performed by our firm.

Your confidence in our work is important to us and we are committed to maintaining the highest quality services for you now and in the future.

Very truly yours,

Rebecca Duplissey Luers, CPA
Jan Dyer, CPA