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<br />rl1 <br />BRQWARD <br />CENTER <br /> <br />-forMe - <br />PERFORMING ARTS <br /> <br />December 3, 2009 <br /> <br />Nestor Caballero, CPA <br />Alberni Caballero & Company, L.L.P. <br />4649 Ponce de Leon Blvd., Suite 404 <br />Coral Gables, FL 33146 <br /> <br />Dear Nestor, <br /> <br />I want to take the opportunity to commend you and the firm for the quality audit services that <br />you have provided to the Performing Arts Center Authority for the past four audits. <br /> <br />The first audit cycle was extraordinarily smooth despite the natural learning curve required to <br />understand the uniqueness of our business and industry. Year after year, the audit team is <br />always courteous, patient and conscientious about not disrupting our daily business <br />requirements. <br /> <br />Even though there have been new members to audit team during the past four years, you have <br />consistently and successfully transitioned the business and industry knowledge learned from <br />each prior year. This year's audit has proceeded even more smoothly than last year's. I really <br />commend you on the firm's use of technology in streamlining the audit process. The results <br />have benefited us all. <br /> <br />Many thanks to you and your team. <br /> <br />Regards, <br /> <br />~~ <br /> <br />Timothy Weeks <br />Chief Financial Officer <br /> <br />20 I SW Fifth Avenue · Fort Lauderdale, Florida 33312 USA . Phone: 954.522.5334 . Fax: 954.462.3541 <br />Box Office: 954.462.0222 . www.browardcencer.org <br />