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Page 2 of 2 <br />responsibility for them. <br />All services will be under the direction of State McDonald. We anticipate starting this engagement <br />on February 5, 20D9. <br />Our fees are estimated to be $4,DDD to $S,DDD but we agree we will not exceed $5,D00. The fee <br />estimate is based on the project taking 40 hours <br />We sincerely appreciate this opportunity to be of service to you. If the foregoing is in accordance <br />with your understanding, please sign the copy of this letter in the space provided and return the <br />signed letter to us. <br />Please Hate my near direct fine phone number below. Please update your contact lists. <br />Steve McDonald <br />Managing Partner <br />ABDO, EICK & M)=YERS, LLP <br />Certified I'ublicAccauntants & Consultants <br />52D1 Eden Avenue, Suite 37D <br />Edina, Minnesota 55436 <br />952.715.3DD2 Direct Line <br />952.835.9D9D Phone <br />952.835.3261 Fax <br />www.aemcpas.com <br />IMPORTANT N©TICES: <br />This message, including attachments, is covered by the Electronic Cnmmunicatinns Privacy Act, 18 U.S.C. X510-2521, and <br />for the sale use of the intended recipients}and may contain confidential and privileged information. Any unauthorized <br />review, use, copying, disclosure or distribution is prohibited. if you are not the intended recipient, please contact sender by <br />phone or reply via email and destroy all copies of the original message. Thank you. <br />Pursuant to requirements related to practice before the Internal Revenue Service, any tax advice contained in this <br />communication (including attachments) is not intended to be used, and cannot iae used, for purposes of (i) avoiding <br />penaEties imposed under the United States Internal Revenue Code nr {iiJ prmm~ting, marketing nr recommending to <br />another person any tax-related matter. <br />This email has been scanned by the MessageLabs Email Security System. <br />For mare information please visit http:/Iwww.messagelabs.comlemail <br />1/28/2Q09 <br />