Prior to accepting a new SEC audit client and
annually thereafter, PCAOB Rule 3526 requires our firm to
report to the Audit Committee, in writing, all relationships
that may be reasonably thought to bear on independence and
discuss with them the potential effects those relationships
may have on our independence. Documentation of the substance
of the discussion with the Audit Committee is required to be
included in the audit file, only attaching the written
communication will not satisfy this requirement.