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CAROL SOxOLOW , C .P . A . , P . A . <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> SUITE 700 , DADELAND TOWERS <br /> 9500 SOUTH DADELAND BOULEVARD <br /> CAROL SO $ OLOW , C .P . A. MlAbLi , FLORIDA 33150 JEFiBY SOgOLOW , C .P .A. <br /> MEMBERS TELEPHONE <br /> AMERICAN INSTITUTE OF ( 305 ) 357 - 3700 <br /> CERTIFIED PUBLIC ACCOUNTANTS FACSIMILE <br /> ( 305 ) 421 - 3381 <br /> FLORIDA INSTITUTE OF <br /> E- MAIL <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> carol @ sokolowcpa. com <br /> jerry@sokolowcpa.com <br /> Board of Directors <br /> Timothy Rose Contracting , Inc . <br /> Vero Beach , FL <br /> We have reviewed the accompanying balance sheet of Timothy Rose Contracting , Inc . <br /> ( an S corporation ) as of December 31 , 2007 and the related statements of operations <br /> and retained earnings and cash flows for the year then ended , in accordance with <br /> Statements on Standards for Accounting and Review Services issued by the American <br /> Institute of Certified Public Accountants . All information included in these financial <br /> statements is the representation of the management of Timothy Rose Contracting , Inc. <br /> A review consists principally of inquiries of Company personnel and analytical <br /> procedures applied to financial data . It is substantially less in scope than an audit in <br /> accordance with generally accepted auditing standards , the objective of which is the <br /> expression of an opinion regarding the financial statements taken as a whole . <br /> Accordingly , we do not express such an opinion . <br /> Based on our review , we are not aware of any material modifications that should be <br /> made to the accompanying financial statements in order for them to be in conformity with <br /> generally accepted accounting principles . <br /> Our review was made for the purpose of expressing limited assurance that there are no <br /> material modifications that should be made to the financial statements in order for them <br /> to be in conformity with generally accepted accounting principles . The information <br /> included in the accompanying supplementary information is presented only for <br /> supplementary analysis purposes . Such information has been subjected to the inquiry <br /> and analytical procedures applied in the review of the basic financial statements , and we <br /> are not aware of any material modifications that should be made thereto . <br /> U4-� 11� <br /> Carol L . Sokolow , C . P . A . , P . A. <br /> May 20 , 2008 <br />