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<br /> <br />City of Hialeah Gardens <br />10001 N.W. 87th Avenue, Hialeah Gardens, FL 33016 <br />Phone (305) 558-4114 Fax (305) 819-5315 <br />www.cityofhialeahgardens.com <br /> <br />February 3, 2010 <br /> <br />To Whom It May Concern: <br /> <br />As the Director of the Office of Management and Budget for the City of Hialeah Gardens <br />I have had the pleasure of working with Nestor Caballeros from Alberni, Caballeros, & <br />Company, LLC to improve a wide range of financial procedures. Under the guidance of <br />Mr. Caballeros the City's audit process has become more efficient. In addition, Mr. <br />Caballero's staff demonstrates a high level of professionalism and is committed to <br />completing audits in a timely manner. <br /> <br />In my experience Mr. Caballeros maintains a positive relationship between the client and <br />auditors. I highly recommend Mr. Caballero's services without hesitation. <br /> <br />Best Regards, <br /> <br />~;tM-- <br /> <br />Marcos Piloto <br />Office of Management and Budget <br />Director <br />