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To the Board of Directors <br />and Stockholders <br />West Construction, Inc. and Subsidiaries <br />Page 2 <br />Auditors' Responsibility (Continued) <br />are appropriate in the circumstances, but not for the purpose of expressing an opinion on the <br />effectiveness of the Company's internal control. Accordingly, we express no such opinion. An <br />audit also includes evaluating the appropriateness of accounting policies used and the <br />reasonableness of significant accounting estimates made by management, as well as evaluating <br />the overall presentation of the consolidated financial statements. <br />We believe that the audit evidence we have obtained is sufficient and appropriate to provide a <br />basis for our audit opinion. <br />Opinion <br />In our opinion, the consolidated financial statements referred to above present fairly, in all <br />material respects, the financial position of West Construction, Inc. and Subsidiaries as of <br />December 31, 2014 and 2013, and the results of its operations and its cash flows for the years <br />then ended in accordance with accounting principles generally accepted in the United States of <br />America. <br />Certified Public Accountants &.Consultants <br />April 27, 2015 <br />