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815 Beachland Boulevard <br /> LIST R E A M Y , CPAs Vero Beach, Florida 32963 <br /> f <br /> Ci H A R T E R E D (561 ) 234-3950 Phone <br /> (561 ) 234-3992 Fax <br /> Report of Indeoendent Certified Public Accountants <br /> Board of Directors <br /> Barth Construction, Inc . <br /> Vero Beach, Florida <br /> We have reviewed the accompanying balance sheet of Barth Construction, Inc., as of September 30, 2002, and the <br /> related statements of earnings and retained earnings, and cash flows for the year then ended, and the accompanying <br /> schedules of contracts completed and contracts in progress, which are presented only for supplementary analysis <br /> purposes, in accordance with Statements on Standards for Accounting and Review Services issued by the American <br /> Institute of Certified Public Accountants. <br /> ' A review consists principally of inquiries of company personnel and analytical procedures applied to financial data. _ <br /> It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective <br /> of which is the expression of an opinion regarding the financial statements taken as a whole . Accordingly, we do <br /> not express such an opinion. <br /> The other data accompanying the financial statements, which are presented only for supplementary purposes, have <br /> been subjected to the inquiry and analytical review procedures applied in the review of basic financial statements. <br /> Based on our review, we are not aware of any material modifications that should be made to the accompanying <br /> financial statements or supplemental information in order for them to be in conformity with . generally accepted <br /> accounting principles. <br /> rw <br /> November 5, 2002 <br /> r <br /> Member AICPA Division for CPA Firms <br /> Member AICPA Private Companies Practice Section Member FICPA <br />