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<br />City of Roseville <br />Page Two <br /> <br />The results of our independent calculation of the proposed <br />transactions are summarized in the accompanying exhibits. The <br />original computations, along with related characteristics and <br />assumptions contained herein, were provided by Ed Burrell, Finance <br />Director. We relied solely on this information and assumptions and <br />limited our work to a verification of the arithmetical accuracy of <br />the computations involved. This letter is issued solely for the <br />information of, and assistance to, the City of Roseville and is not <br />to be quoted or referred to in any document, except for closing <br />transaction documents, without our prior written consent. <br /> <br />Minneapolis, Minnesota <br />February 21, 1990 <br /> <br />15~/II~~ß1~ <br /> <br />BOECKERMANN, HEINEN & MAYER <br />Certified Public Accountants <br /> <br />~~ <br />