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EXHIBIT „ars <br />FINANCIAL ADVISOR'S CERTIFICAT$ <br />The undersigned, FISHKIND & ASSOCIATES, have acted as <br />financial advisor in connection with the sale and issuance of the <br />Board of County Commissioners of the Indian River County, <br />Florida, $ Recreational Revenue Bonds, Series 1991 (the <br />"Bonds") and have participated in the preparation of the Preliminary <br />Official Statement dated July 17, 1991, and the Official <br />Statement dated July , 1991 (collectively, the "Official <br />Statement"). <br />Based upon our participation in the preparation of the <br />Official Statement, we have no reason to believe that the <br />Official Statement, as of the date thereof and as of this date, <br />contained or contains any untrue statement of a material fact or <br />omitted or omits to state a material fact necessary to be stated <br />therein in order to make the statements made therein, in the <br />light of the circumstances under which they were made, not <br />misleading. Provided, however, that we express no opinion with <br />regard to the information contained in the Official Statement <br />under the caption "TAX EXEMPTION" and the financial information <br />contained under the caption "MUNICIPAL BOND INSURANCE". <br />Dated this day of August, 1991. <br />FISHKIND & ASSOCIATES <br />By: <br />Title: <br />Dated: <br />