[Date]

Carl Moore
Certified Public Accountant
Big City, USA
We have previously audited, in accordance with AICPA guidelines for quality
control in an accounting practice the December 31, 19X1at December 31,
19X1 and 19X0, and the income statement & retained earnings, statement of
changes in financial position and a summary of significant accounting
policies and other explanatory information. We rendered a report on those
financial statements and have not performed any audit procedures
subsequent to the audit report date. In connection with your audit of Lone
Star Western Apparel Co. financial statements, we have requested access to
your working papers prepared in connection with the financial statement.
Lone Star Western Apparel Co. has authorized us to review those working
papers.
The audit, and the working papers prepared in connection therewith, of
financial statements were not planned or conducted in contemplation of your
review. Therefore, items of possible interest to us have not been specifically
addressed. Our use of professional judgment and the assessment of audit
risk and materiality for the purpose of our audit mean that matters may have
existed that would have been assessed differently by you.
The purpose of our review is to obtain information about ABC and our 19X1
audit results to assist in planning regarding the expansion of product line of
Lone Star Western Apparel Co. And introduce it to the public by means of
acquiring selected retail outlets in the region. The firm also stated the need
of the shareholders for annual audits in obtaining additional capital. In
addition to auditing services, the company requires tax planning, tax return
preparation, and consulting in the electronic data processing (EDP) area. The
company currently utilizes EDP in the processing of cash disbursements and
customer billings and would like to expand the EDP function as growth and
resources permit. For that purpose only, we request you to provide us
access to your working papers and information that relate to that objective.
Please confirm your agreement with the foregoing by signing and dating a
copy of this letter and returning it to us.

Very truly yours,