Financial Viability Accountant Letter

Johnnie J. Kleiman

Bank Manager

Prestige Bank

2682 Amethyst Drive

Adrian, MI 49221

Dear Mr. Kleiman,

This letter confirms that we, Delta Financial Group, are currently acting as the accountants for Mr. Douglas H. Jones. We have provided professional services for Mr. Jones since 2045 in the usual course of his business transactions.

According to our books and records, as of December 31, 2050, Mr. Jones has recorded revenues, net assets, and equity ratios above the industry averages. Based on the information available, Mr. Jones appears to have sufficient resources to meet financial commitments as they come due.

We would, however, point out that, as his accountants, our work does not involve conducting audits of Mr. Jones's books of accounts. We, therefore, are not giving an opinion on Mr. Jones's financial statement. His financial position should be made clear by examining his financial statements.

If you have any further questions or require more detailed information, please do not hesitate to contact our offices at rachel@deltafinancial.com.

Sincerely,

Rachel M. Klug

CPA