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570 Beachland Blvd. <br />Vero Beach, FL 32963 <br />To Management <br />Barth Construction, Inc. <br />Vero Beach, Florida <br />4ffutt Barton Schutt,,,., <br />CERTIFIED PUBLIC ACCOUNTANTS <br />A Hisfor1/ of Professionol Commitment <br />Website: Gf'AVarobeach.c.orn <br />INDEPENDENT ACCOUNTANTS' REVIEW REPORT <br />P: (772.) 231-2100 <br />F: (772) 2311-1W3 <br />We have reviewed the accompanying financial statements of Barth Construction, Inc. (an S corporation), which <br />comprise the balance sheet as of December 31, 2021, and the related statements of earnings, changes in <br />stockholders' equity and cash flows for the year then ended, and the related notes to the financial statements. A <br />review includes primarily applying analytical procedures to management's financial data and making inquiries of <br />company management. A review is substantially less in scope than an audit, the objective of which is the expression <br />of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion. <br />' Management's Responsibility for the Financial Statements <br />Management is responsible for the preparation and fair presentation of these financial statements in accordance with <br />accounting principles generally accepted in the United States of America; this includes the design, implementation, <br />' and maintenance of internal control relevant tc the preparation and fair presentation of financial statements that are <br />free from material misstatement whether due to fraud or error. <br />Accountants' Responsibility <br />Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting <br />and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards <br />require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any <br />material modifications that should be made to the financial statements for them to be in accordance with accounting <br />principles generally accepted in the United States of America. We believe that the results of our procedures provide a <br />reasonable basis for our conclusion. <br />Accountants' Conclusion <br />Based on our review, we are not aware of any material modifications that should be made to the accompanying <br />financial statements in order for them to be in accordance with accounting principles generally accepted in the United <br />States of America. <br />Supplementary Information <br />The supplementary information included in Schedules I and II is presented for purposes of additional analysis and is <br />not a required part of the basic financial statements. The information is the representation of management. We have <br />reviewed the information and, based on our review, we are not aware of any material modifications that should be <br />made to the information in order for it to be in accordance with accounting principles generally accepted in the United <br />States of America. We have not audited the information and, accordingly, do not express an opinion on such <br />information. <br />OFfv7T , A/Z r -011J SC f} c i -T r L L � <br />Vero Beach, Florida <br />March 28. 2022 <br />