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� SPOKAtiI�: Q�'ISCI� <br /> • COLFAX TRI-CITIES <br /> GRANDVIEW WALLA�h'ALLA <br /> I�tOSES LAKE WENATCHEE <br /> OMAK YAKI'.�IA <br /> OTHELLO BOISE <br /> 1.�� AfA�TER��: <br /> I�\\II�:L�.���., <br /> �������i�N�riN<� To the Partners of <br /> Clifton Gunderson LLP <br /> �vu and the Center for Public Company Audit Firms Peer Review Committee <br /> ('ONSULTING <br /> We have reviewed the system of quality control for the accounting and auditing practice of Clifton ' <br /> si:izvrces <br /> Gunderson LLP (the firm) applicable to non-SEC issuers in effect for the year ended July 31, 2007. <br /> The firm's accounting and auditing practice applicable to SEC issuers was not reviewed by us since <br /> the Public Company Accounting Oversight Board(PCAOB) is responsible for inspecting that portion <br /> of the firm's accounting and auditing practice in accordance with PCAOB requirements. A system of <br /> quality control encompasses the firm's organizational structure and the policies adopted and <br /> ���-M�Ea oF� procedures established to provide it with reasonable assurance of complying with professional <br /> standards. The elements of quality control are described in the Statements on Quality Control <br /> M��;�_a��RE�° Standards issued by the American Institute of Certified Public Accountants (the AICPA). The design <br /> of the system, and compliance with it, are the responsibilities of the firm. Our responsibility is to <br /> �FTw�RK express an opinion on the design of the system, and the firm's compliance with that system based on <br /> our review. <br /> Our review was conducted in accordance with standards established by the Peer Review Committee <br /> of the Center for Public Company Audit Firms and included procedures to plan and perform the <br /> review that are summarized in the attached description of the peer review process. Our review would <br /> not necessarily disclose all weaknesses in the system of quality control ar all instances of lack of <br /> compliance with it since it was based on selective tests. Because there are inherent limitations in the <br /> effectiveness of any system of quality control, departures from the system may occur and not be <br /> detected. Also,projection of any evaluation of a system of quality control to future periods is subject <br /> to the risk that the system of quality control may become inadequate because of changes in <br /> conditions, or that the degree of compliance with the policies or procedures may deteriorate. <br /> In our opinion, the system of quality control for the accounting and auditing practice applicable to the <br /> non-SEC issuers of Clifton Gunderson LLP in effect for the year ended July 31, 2007,has been <br /> designed to meet the requirements of the quality control standards for an accounting and auditing <br /> practice established by the AICPA, and was complied with during the year then ended to provide the <br /> firm with reasonable assurance of complying with applicable professional standards. <br /> ,j��,s� � � � s�L- �� <br /> � <br /> Spokane, Washington <br /> December 19, 2007 <br />