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Mr. Jack Neustadt <br />City of Sunny Isles Beach <br />January 12. 2000 <br />Page 2 <br />We look forward to working with you and your staff in the performance of these services. <br />We would be pleased to discuss this letter with you at any time. <br />For your convenience in confirming these arrangements, we enclose a copy of this letter. <br />Please sign it and return it to me. <br />Very truly yours, <br />KPMG LLP <br />Kenneth Deon <br />Partner <br />ACCEPTED: <br />V <br />Jack Neustadt <br />City Manager <br />Title <br />February 14. 2000 <br />Date <br />