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<br />.r;JC <br /> <br />INFANTE & COMPANY <br /> <br />CEFlTIFIEC PUBLIC ACCOUNTANTS. BUSINESS CONSULTANTS <br /> <br />Members of: <br />American Institute of CPAs <br />. Center for Audit Quality <br />. Tax Division <br />. Personal Financial Planning Section <br />Rorida Institute of CPAs <br />National Associated Certified Public Accounting Firms <br /> <br />Harrison Executiva Centre. Suite 308 <br />1930 HarrIson Street <br />Hollywood. Aoride 33020 <br />Telephone (954) 922-8868 <br />Fax (954) 922-8884 <br />www.infantecocpa.cDm <br />iccpasOaol.com <br /> <br />System Review Report <br /> <br />May 6, 2009 <br /> <br />To the Partners of <br />Albemi Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) <br />and the Peer Review Committee of the Florida Institute of Certified Public Accountants <br /> <br />We have reviewed the system of quality control for the accounting and auditing practice of Albemi <br />Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) (the <br />firm) in effect for the year ended November 30,2008. Our peer review was conducted in accordance <br />with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review <br />Board of the American Institute of Certified Public Accountants. The firm is responsible for designing <br />a system of quality control and complying with it to provide the firm with reasonable assurance of <br />performing and reporting in conformity with applicable professional standards in all material respects. <br />Our responsibility is to express an opinion on the design of the system of quality control and the <br />firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the <br />procedures performed in a System Review are described in the standards at <br />www.aicpa.org/pr5ummarv. <br /> <br />As required by the standards, engagements selected for review included engagements performed under <br />the Government Auditing Standards. <br /> <br />In our opinion, the system, of quality control for the accounting and auditing practice of Albemi <br />Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) in effect <br />for the year ended November 30, 2008, has been suitably designed and complied with to provide the <br />firm with reasonable assurance of performing and reporting in conformity with applicable professional <br />standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. <br />Albemi Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) <br />has received a peer review rating of pass. <br /> <br />~q~. <br /> <br />Infante & Company <br />