Jane C - Bauer



Jane C. Doe

Attorney at Law

123 Any Street

Any town, US 12345

(123) 456-7890

Date, 2011

George Bauer

Bauer & Bauer, LLC

40 Executive Dr, Suite C

Carmel, In. 46032

Re: Acme Mortgage Company, Inc.

Dear Mr. Bauer:

At the request of Acme Mortgage Company, Inc., an Any State corporation (the “Company”), by letter dated Date 00, 2011, signed by John M. Smith, President of the Company, I have been requested to furnish you with information with respect to certain matters.

I know of no material pending or threatened litigation, claims or assessments, judgments or contingent liabilities with respect to the Company as of Date 00, 2011. Materiality for purposes of this letter includes items involving amounts exceeding Five Thousand Dollars (5,000.00), individually or items involving lesser amounts that exceed Five Thousand Dollars (5,000.00) in aggregate.

There may be matters of a legal nature of which I do not have knowledge.

The information set forth herein is as of Date 00, 2011, and I disclaim any undertaking to advise you of changes which thereafter may be brought to my attention.

I must advise you that, as a practical matter, it is unlikely that I will have occasion to advise and consult with the Company concerning the possible disclosure of unasserted possible claims, as I have undertaken to do in the last paragraph of this letter. Subject to the foregoing and to the last paragraph of this letter, I advise you that I have not been engaged to give substantive attention to, or represent the Company in connection with, any loss contingencies existing as of Date, 2011 and coming within the scope of clause (a) of paragraph 5 of the Statement of Policy referred to in the last paragraph of this letter.

This response is limited by, and in accordance with, the American Bar Association (the “ABA”) Statement of Policy Regarding Lawyer’s Responses to Auditors’ Request for Information (December 1975); without limiting the generality of the foregoing, the limitations set forth in such Statement on the scope and use of this response (Paragraphs 2 and 7) are specifically incorporated herein by this reference, and any description herein of any “loss contingencies” (as defined in Paragraph 5 of the Statement) is qualified in its entirety by Paragraph 5 of the Statement and the accompanying Commentary (which is an integral part of the Statement). Consistent with the last sentence of Paragraph 6 of the ABA Statement of Policy and pursuant to the Company’s request, this will confirm as correct the Company’s understanding as set forth in its audit inquiry letter to me that whenever, in the course of performing legal services for the Company with respect to a matter recognized to involve an unasserted possible claim or assessment that may call for financial statement disclosure, I have formed a professional conclusion that the Company must disclose (pursuant to the standards set forth in the last sentence of Paragraph 6 of the Commentary) or consider disclosure concerning such possible claim or assessment, I, as a matter of professional responsibility to the Company, will so advise the Company and will consult with the Company concerning the question of such disclosure and the applicable requirements of Statement of Financial Accounting Standards No. 5, as interpreted by Paragraph 5 of the ABA Statement and Commentary.

Sincerely,

Jane C. Doe

Attorney at Law

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