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BROWN, &. EDWARDS COMP.ANY;L.L.R. Certified Public Accountants To the Partners of Marcum & Kliegman, LLP and the Center for Public Company Audit Firms Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice' of Marcum & Kliegman, LLP.(the firm) applicable to non-SEC issuers in effect for the year ended August 31,2008. The firm's accotulting and auditing practice applicable. to SEC issuers was not reviewed by us since the Public Company Accounting Oversight Board (PCAOB) is responsible for inspecting that portion of the firm's accounting and auditing practice .in accordance with PCAOB requirements. A system of quality control encompasses the finn's organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of complying with professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (the AlCP A). The design of the system, and compliance with it, are the responsibilities of the finn. Our responsibility is to express an opinion on the design of the system, and the firm's compliance with that system based on our review, Our review was conducted in accordance with standards established by the Peer Review Committee of the" Center for Public Company Audit Finns and included procedures to plan and perform the review that are summarized in the attached description of the peer review process. Our review would not necessarily disclose all wealmesses in the system of quality control or all instances of lack of compliance with it since it was based on selective tests. Because there are inherent limitations in the effectiveness of any system of quality control, departures from the system may oc~ur and not be detected. Also, projection of any evaluation of a system of quality control to future periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. In our opinion, the system of quality control for the accounting and auditing practice applicable to the non-SEC issuers of Marcum & Kliegman, LLP in effect for the year ended August 31, 2008, has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AlCP A, and was complied with during the year then ended to provide the firm with reasonable assurance of complying with applicable professional standards. ~/~4~~~o(,q CERTIFIED PUBLIC ACCOUNTANTS Roanoke, Virginia December 18, 2008 Providing Professional Business Advisory & Consulting Services 319 McClanahan Street. S.W.' P.O. Box 12388' Roanoke, VA 24025-2388' 540-345-0936' Fax: 540-342-6181' www.BEcpas.com