[DATE]

[INDIVIDUAL]

Chief Financial Officer

[COMPANY]

[ADDRESS]

[ADDRESS]

Dear [INDIVIDUAL]:

[COMPANY] (“[COMPANY]” or “we” or “us”) is pleased to serve as independent auditors for [COMPANY] (the “Company” or “you” or “your”). [INDIVIDUAL] will be responsible for the services that we perform for the Company hereunder.

In addition to the audit services we are engaged to provide under this engagement letter, we would also be pleased to assist the Company on issues as they arise throughout the year. Hence, we hope that you will call [INDIVIDUAL] whenever you believe [COMPANY] can be of assistance.

The services to be performed by [COMPANY] pursuant to this engagement are subject to the terms and conditions set forth herein and in the accompanying appendices. Such terms and conditions shall be effective as of the date of the commencement of such services.

Audit of Financial Statements

Our engagement is to perform an audit in accordance with auditing standards generally accepted in the United States of America (“generally accepted auditing standards”). The objective of an audit conducted in accordance with generally accepted auditing standards is to express an opinion on whether the Company’s consolidated financial statements for the year ending [DATE] (the “financial statements”), are presented fairly, in all material respects, in accordance with generally accepted auditing standards.

Appendix A contains a description of the auditor’s responsibilities and the scope of an audit in accordance with generally accepted auditing standards.

[COMPANY] Reports