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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

Have experience? Want to offer a testimonial? If so, please contact Nicole Crutchfield at (847) 247-0020 or via e-mail at ncrutchfield@colemartin.net.

847.850.5270            847.850.5271 - fax
1532 Barclay Blvd., Buffalo Grove, IL 60089                          200 S. William St., Mt. Prospect, IL 60056

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