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Levitan Yegidis & Associates, LLP, Middletown, NY; Tange, Mann & Garza P.C., Houston, TX; Hamilton Tharp, Solana Beach, CA; Pacios, Rausch & Chasse, LLC, Auburn, ME; Cooper, Moss, Resnick, Klein & Company, Van Nuys, CA; Dohan Salum + Company CPA, Miami, FL; Masters, Smith & Wisby, P.A., Jacksonville, FL; Kittell Branagan & Sargent, St. Albans, VT; Dedekian, George, Small & Markarian, Fresno, CA; Evans, Harville, Atwell & Company, CPAs, Somerset, KY; Levin, Spinnett & Company, LLP, Winston-Salem, NC; Brayman, Houle, Keating & Albright, PLLC, Nashua, NH; John R. Waters & Company, Chicago, IL; Kniss, Kletzli & Associates, P.C., Carnegie, PA; Ernst & Rabe, Cincinnati, OH; Walz, Deihm, Geisenberger, Bucklen & Tennis, Lancaster, PA; Bevis, Eberhart, Browning, Walker & Stewart, P.C., Dothan, AL; Weil, Akman, Baylin & Coleman, P.A., Timonium, MD; Vawter, Gammon, Norris & Company, P.C., Cordova, TN; Proctor, Crook, Crowder & Fogal, P.A., Stuart, FL; Glickstein Laval Carris, P.A., Maitland, FL; Darnall, Sikes, Gardes & Frederick, Lafayette, LA; KPS & Company, LLC, Farmington, CT; Mercadien, Princeton, NJ; Barbacane, Thornton & Company LLP, Wilmington, DE; Gordon Advisors, PC, Troy, MI; KPS & Company, LLC, Farmington, CT;

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Cooper, Moss, Resnick, Klein

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	CPAsNET.com
P.O. Box 7648	solutions@cpasnet.com	phone: 609-890-0800
Princeton, NJ 08543	January 31, 2012	fax: 609-689-9720

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