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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br /> <br />o/i{fage of r:Biscayne Par/( <br /> <br />August 27, 2004 <br /> <br />Elias Castellanos, CPA <br />Principal <br />Caballero & Castellanos <br />2655 Le Jeune, Suite 500 <br />-coraTGable's, FIc>riCia 33134 <br /> <br />Dear Elias: <br /> <br />On behalf of the Village of Biscayne Park, we would like to thank you and your partner, Nestor <br />Caballero, and recognize the work performed for us with regard to the audit services for the <br />fiscal years ended September 30, 2000 through 2002. Your support and organizational skills <br />were instrumental in helping us. meet our regulatory deadlines for the issuance of the Village's <br />Comprehensive Annual Financial Reports <br /> <br />We would also like to take this opportunity to thank you both in assisting us to better understand <br />the new GASB Statement #34 rules and requirements, In working closely together during the <br />audit, we found that your knowledge is only exceeded by your professionalism. You always <br />show great dedication and commitment in getting the job done in a timely and acceptable <br />manner. <br /> <br />Once again, thank you for your dedication and look forward to working with you in the future. <br /> <br />Sincerely, <br /> <br /> <br />vL <br /> <br /> <br />Carmen Spelorzi <br />ViHage Clerk <br /> <br />Tom Calderon <br />Finance Director <br /> <br />640 NORTHEAST 1l4th STREET · BISCAYNE PARK, FLORIDA 33161 <br />PHONE: (305) 893~7490 · FAX: (305) 891-7241 <br />