May 23, 2005
Cole, Martin & Co., Ltd.
50 Lakeview Parkway, Suite 134
Vernon Hills, IL 60061
To Whom It May Concern:
Cole, Martin & Co., Ltd. has served as our auditors since 1992.
We have relied upon them each year for audit, tax, accounting,
and computer services.
Besides performing our annual audit and preparing our federal
and state income tax returns, they have provided us with ongoing
accounting, tax, and software support services and advice.
Furthermore, they have helped us smoothly convert our accounting
software to QuickBooks and taught us the basics of the program.
We greatly appreciate their hard work and dedication to our
organization.
Sincerely,
Jacqueline L. Bradford-Scarver
Administrative Director
Citizens Utility Board