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CAROL SO$OLOw, C.P.A. <br />MEMBERS <br />AMERICAN INSTITUTE OF <br />CERTIFIED PUBLIC ACCOUNTANTS <br />FLORIDA INSTITUTE OF <br />CERTIFIED PUBLIC ACCOUNTANTS <br />CAROL SOxOLOW, C.P.A., P.A. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />SUITE 700, DADELAND TOWERS <br />9500 SOUTH DADELAND BOULEVARD <br />Board of Directors <br />Timothy Rose Contracting, Inc. <br />Vero Beach, FL <br />M lADII, FLORIDA 33150 <br />cJElway SOgOLOw, C.P.A. <br />TELEPHONE <br />(305) 357-3700 <br />FACSIMILE <br />(305) 421-3381 <br />E-MAIL <br />carol @ sokolowcpa.com <br />jerry@sokolowcpa.com <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 />