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<br />.., <br /> <br />~ AMPER, POLITZINER & MADIA, P.c. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />and CONSULTANTS <br /> <br />NEW YORK. NEW YORK <br />(212) 682.1600 <br /> <br />2015 LINCOLN HIGHWAY <br />P.O. BOX 9llB <br />EDISON. 11:1 08811\.()<}Rll <br /> <br />BRIDGEWATER, NEW JERSEY <br />(908) 218-5002 <br /> <br />PHONE: /732) 287-1000 <br />FA-X: (732) 287-3200 <br /> <br />HACKENSACK.NEWJERSEY <br />(20 I) 678-\400 <br /> <br />PRINCETON. NEW JERSEY <br />(609) 897.0200 <br /> <br />WWW.AMPER.COM <br /> <br />WALL. NEW JERSEY <br />m2) 919.1400 <br /> <br />WHITE PLAINS. NFW YORK <br />(914)946-9650 <br /> <br />To the Partners of <br />Rachlin LLP (f/kla Rachlin Cohen & Holtz LLP) <br />And the Center for Public Company Audit Finns Peer Review Committee <br /> <br />We have reviewed the system of quality control for the accounting and auditing practice of Rachlin <br />LLP (f/k/a Rachlin Cohen & Holtz LLP) (the finn) applicable to non-SEC issuers in effect for the year <br />ended April 30, 2007, and have issued our report thereon dated August 30, 2007. The matters <br />described below were not considered [0 be of sufficient significance to affect the opinion expressed in <br />that report, which should be read in conjunction with this letter. <br /> <br />Engagement Performance <br /> <br />Comment - The finn's audit programs outline steps for performing and documenting audit procedures <br />perfonned and consultation held with others. However, our review disclosed several instances where <br />the finn's working papers did not include complete documentation. Through discussion with <br />engagement personnel, we were able to satisfy ourselves that the performance of these procedures and <br />consultation had been appropriately done. <br /> <br />Recommendation - We recommend that the firm emphasize the requirements regarding audit <br />documentation :md written memorandum for consultation on technical issues. <br /> <br />~, ~ u-/i~/ f! r. <br /> <br />Amper, Politziner & Mattia, P.c. <br />Edison, New Jersey <br />August 30, 2007 <br /> <br />~fl\fI{lf"tl,{lHI...r":lr"". <br />BAKER TILLY <br />INHRNArJONAL <br />