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' <br />Stuart M. Rogan. C.P.Q.. P.A. ' <br />4700 North State Road 7, Suite 208 (954)405 -1200 <br />Fort Lauderdale, Florida 33319 -5804 (954)485 -5006 fax— <br />To the Board of Directors <br />Tenex Enterprises, Inc. <br />850 SW 14`h Court <br />Pompano Beach, Florida 33060 <br />I have reviewed the accompanying balance sheet of Tenex Enterprises, Inc. as of June 30, 2007, <br />tand the related statements of income and retained earnings and cash flows for the six months then <br />ended, in accordance with Statements on Standards for Accounting and Review Services issued <br />by the American Institute of Certified Public Accountants. All information included in these <br />' financial statements is the representation of the management of Tenex Enterprises, Inc. <br />A review consists principally of inquiries of Company personnel and analytical procedures <br />' applied to financial data. It is substantially less in scope than an audit in accordance with <br />generally accepted auditing standards, the objective of which is the expression of an opinion <br />' regarum- the financial statements taken as a whole. Accordingly, I do not express such an <br />opinion. <br />Based on my review, I am not aware of any material modifcations that should be made to the <br />accompanying financial statements in order for them to be in conformitywith generally accepted <br />accounting principles. <br />M review was made for the purpose of expressing limited assurance that there are no material <br />Y P � <br />modifications that should be made to the financial statements in order for them to be in <br />' conformity with generally accepted accounting principles. The information included in the <br />accompanying Schedules is presented only for supplementary analysis purposes. Such <br />infonnation has been subjected to the inquiry and analytical procedures applied in the review of <br />' the basic financial statements, and I and not aware of any material modifications that should be <br />made thereto. <br />Stuart M. Rotman <br />' Certified Public Accountant <br />August 14, 2007 <br />