Altschuler , Melvoin and Glasser LLP

We are committed to preserving the reputation for quality service and professional excellence we have earned in the community and among our colleagues. Our fundamental focus has always been, and continues to be, to contribute to the success of our clients. This goal is accomplished through a balanced approach of professional expertise, personal responsiveness and proactive business advice. AM&G services clients in a wide range of industries. Our professionals are specialists with specific industry expertise and technical skills who provide, in addition to exceptional professional service, valuable business insight through their understanding of a particular environment's nuances and trends. AM&G's client base includes middle-market, privately and publicly held companies, as well as wealthy families and nonprofits. We serve a variety of industries including real estate, manufacturing, automotive, communications, legal, securities, and commercial lenders. We constantly look for opportunities to satisfy and strengthen the relationships with both our clients and employees. As a result, our culture emphasizes quality, outstanding client service, professional staff advancement and career satisfaction. AM&G's commitment to both our clients and employees creates a win-win situation. Traditionally, AM&G promotes staff within engagements, which not only benefits our employees, but also provides our clients with a continuity of staff. Besides enhancing valuable relationships between AM&G and our clients, this practice provides other long-term advantages. As team members continue to work with our clients, they become more familiar with company operations. This ensures increased efficiencies, superior responsiveness, and greater opportunities to advise clients on business decisions to improve their bottom line. To ensure clients are receiving the most comprehensive service from a knowledgeable and expert staff, our professional education begins the moment employees join us. From the first year staff members to partners, our goal is that all of our professionals earn a minimum of 40 hours of formal Continuing Professional Education (CPE) every year. These strong programs for all staff and management levels utilizes AM&G's own experts, as well as outside specialists. Several week-long seminars, designed for different levels of expertise, prepare employees for increased responsibility as a professional. To ensure that AM&G delivers the highest standards of quality to our clients, we have been a member of the Securities Exchange Commission Practice Section of the American Institute of CPAs since it was established in 1977. The cornerstone of this effort is a peer review. Performed every three years, the peer review is a comprehensive, objective, external evaluation. In AM&G's last peer review, we maintained our record for receiving an unqualified report. As part of most peer reviews, letters of comments are issued outlining areas needing improvement. For AM&G's most recent peer review, we did not receive a letter of comment. This honor, which underscores AM&G's consistent high level of quality service, is only awarded to an elite number of participating firms. We have built our reputation on quick response, technical expertise, and superior quality control. Whatever your needs, we draw upon our technical and personnel resources to ensure they are met. Above all, we value our relationships with clients and consistently provide the close, personal attention our clients deserve and expect.