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<br /> <br />. <br />Orleans & Company, CPA, P.C. <br /> <br />Crrtlfj('ej Puhllc \(counrant" and RLJ,>int.''>~ .\d\lsor~ <br /> <br />Accountants' Rcview Rcport <br /> <br />1'0 th~ Hoard of Directors <br />Cubellis Business Trust <br /> <br />\Ve have reviewed the accompanying consolidated balance sheet of Cubellis Business Trust as of <br />December 31. ~()06. and the related consolidated statements of income. changes in shareholders' <br />equity and cash ll()\\s tllr the year th~n ended. in accordance with Statem~nts on Standards for <br />Accounting and Rcvi~w Sn\ic~s issued by the American Institute of Certitied Public <br />Account<ulls. All information included in these consolidateo financial statem~nts is the <br />representation of the management of Cubellis Busincss Trust. <br /> <br />. <br /> <br />A n:view consists principally of inquiries of Cubellis Business Trust personnel and analytical <br />procedures applied to financial data. It is substantially less in scope than an audit in accordance <br />with auditing standaros generally accepted in the United Stat~s of America. the objective of <br />which is the expression of an opinion regarding the consolidated financial stah:ments taken as a <br />\\hole. Accordingly. we 00 not express such an opinion. <br /> <br />Based on our r~vi<.?w. \ve arc not a\\an: of any material moditications that should be made to the <br />accompanying consolidated tinancial statements in order lor them to he in contormity with <br />accounting principles gcnnally accepted in the l inited States of America. <br /> <br />The 2005 tinam:ial statements were reviewed by DiCicco. Gulman & Company LLP whose <br />report dat~d Nlarch 3. 2006. stated that they were not aware of any material moditications that <br />should be made to those statements in order for them to be in confonnity with accounting <br />principles generally accepted in the [jnited States of America. <br /> <br />t!J~ ~ ~~. eiJA, ~~. <br /> <br />i\larch 12. 2007 <br /> <br />. <br /> <br />80 Irunl ')lln'l. )UII,' 21 . '>( illJdlt' \\-\ 020nIJ <br />1..1 "ill jl'i-O lOll . 11\' 781 j.1; 8071) <br />lrn...1I1. (lfl"dlh !(){ f)( Pol (Ol11 <br />