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<br />MIAMI..ADE <br />tmmD <br /> <br />Housing Finance Authority <br />7300 NW 19th Street · Suite 501 <br />Miami, Florida 33126 <br />T 305-594-2518 <br />F 305-392-2722 & 392-2723 <br /> <br />Carlos Alvarez, Mayor <br /> <br />miamidade.gov <br /> <br />December 11, 2009 <br /> <br />Mr. Nestor Caballero, CPA <br />Alberni Caballero and Company, lLP <br />4649 Ponce de leon Blvd., Suite 404 <br />Coral Gables, Florida 33146 <br /> <br />Dear Nestor: .~ <br /> <br />Alberni Caballero and Company, llP was engaged to audit the Housing Finance Authority of Miami-Dade <br />County for the fiscal period ended September 30, 2009. This was the second year you performed the <br />audit and we were very ple~sed with the technical knowledge and support provided by you and your <br />staff. You conducted the audit with professionalism and courtesy and were always accessible during <br />and after the audit to discuss issues tha,t arose and provide helpful advice. <br /> <br />I believe Alberni Caballero and Company, LlP would provide the same high quality of service and <br />dedication to every project and highly recommend his services. <br />il' . <br />:,:j .". - <br /> <br />We look forward to our continue~ professional relationship with you and the firm. <br /> <br />If you have any questions, please contact me at 305.594.2518. <br /> <br />Sincerely, <br /> <br />/?~ .~ <br /> <br />Patricia Bra~ <br />Director <br />