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<br />ISELIGSON <br />_&GIANNATTASIO, LLP <br /> <br />Certified Public Accountants and Consultant.1 <br />I Member of the Center for Audit Quality, AICPA Division for CPA Firms <br />RegiHered wllh the Public Company Accounting Oversight Board <br /> <br />723 N. Broadway <br />White Plains. NY 10603 <br />Tel: 914.428.5560 <br />Fa...: 914.428.6576 <br /> <br />The Board of Directors <br />SBLM Architects, P.C. <br /> <br />We have reviewed the accompanying balance sheet of SBLM Architects, P.C., <br />(an S corporation) as of December 31, 2009, and the related statements of operations <br />and retained earnings and cash flows for the year then ended, in accordance with <br />Statements on Standards for Accounting and Review Services issued by the American <br />Institute of Certified Public Accountants. All information included in these financial <br />statements is the representation of the management of SBLM Architects, P.C. <br /> <br />A review consists principally of inquiries of Company personnel and analytical <br />procedures applied to financial data. It is substantially less in scope than an audit in <br />accordance with generally accepted auditing standards, the objective of which is the <br />expression of an opinion regarding the financial statements taken as a whole. <br />Accordingly, we do not express such an opinion. <br /> <br />Based on our review, we are not aware of any material modifications that should <br />be made to the accompanying financial statements in order for them to be in <br />conformity with generally accepted accounting principles. <br /> <br />Our review was made for the purpose of expressing limited assurance that there <br />are no material modifications that should be made to the financial statements in order <br />for them to be in conformity with generally accepted accounting principles. The <br />information i.ncluded in the accompanying schedules 1 and 2 are presented only for <br />supplementary analysis purposes. Such information has been subjected to the inquiry <br />and analytical procedures applied in the review of the basic financial statements, and <br />we are not aware of any material modifications that should be made thereto. <br /> <br />~.p~/~/~ <br /> <br />Seligson & Giannattasio. LLP <br />White Plains, New York <br />February 3, 2010 <br />