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<P><FONT SIZE=2 FACE="Arial">With the implementation of new audit standards, we are looking to upgrade the level of service provided by our current auditor.</FONT></P>
<P><FONT SIZE=2 FACE="Arial">Would you please share the contact information of your auditor - and range of fees?</FONT>
</P>
<P><FONT SIZE=2 FACE="Arial">Also, if you are not audited, do you have any other level of service provided - compilation or review?</FONT>
</P>
<P><FONT SIZE=2 FACE="Arial">Thanks,</FONT>
</P>
<P><FONT SIZE=2 FACE="Arial">Sheila Ahler</FONT>
<BR><FONT SIZE=2 FACE="Arial">Apex UMC Finance Committee</FONT>
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