January 15, 2007
Board of Directors
JCMER Group of Companies
Dear Sir:
This letter is to inform the key issues arising from our audit of JCMER’s financial statements.
We are expecting to have reports on those financial statements in the form set out in Attachment to this letter.
As auditor, we are responsible to communicate our findings to those charged with the governance and to discuss our views on the company’s practice on your accounting department and financial reporting.
We are expecting to schedule our next meeting regarding some adjustments and issues relating to your accounting system and internal control which identified during our audits.
Please do not hesitate to call us to discuss the above matters.
Sincerely yours,
Don Pepe
Certified Accountant and Registered Auditors