To Our Auditors:

We confirm, to the best of our knowledge and belief, as of April 25, 2007, the date of your report, the following representations made to you during your audits:

1. The consolidated financial statements referred to above are fairly presented in conformity with accounting principles generally accepted in the United States of America and include all disclosures necessary for such fair presentation and disclosures otherwise required to be included therein by the laws and regulations to which the Organization is subject.

2. We have made available to you all:

a. Financial records and related data.

b. Minutes of the meetings of stockholders, directors, and Audit or other committees of directors. The most recent meeting(s) held for which minutes have been prepared is: November 7, 2006.

3. There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in financial reporting practices.

4. There are no material transactions, agreements or accounts that have not been properly recorded in the accounting records underlying the consolidated financial statements.

5. There are no significant deficiencies, including material weaknesses, in the design or operation of internal control over financial reporting that are reasonably likely to adversely affect the Organization’s ability to record, process, summarize and report financial data.

6. We acknowledge our responsibility for the design and implementation of programs and controls to provide reasonable assurance that fraud is prevented and detected.

7. We have no knowledge of any fraud or suspected fraud affecting the Organization involving:

a. Management,

b. Employees who have significant roles in internal control over financial reporting, or

c. Others where the fraud could have a material effect on the consolidated financial statements.

8. We have no knowledge of any allegations of fraud or suspected fraud affecting the Organization received in communications from employees, former employees, analysts, regulators, short sellers, or others.

(As to items 6, 7 and 8, we understand the term "fraud" to mean those matters described in Statement on Auditing Standards No. 99.)

9. There have been no violations or possible violations of laws or regulations whose effects should be considered for disclosure in the consolidated financial statements or as a basis for recording a loss contingency.

10. The Organization has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.

11. There are no:

a. Related-party transactions, including sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. (We understand the term "related party" to include those entities described in Statement on Auditing Standards No. 45, footnote 1.)

b. Guarantees, whether written or oral, under which the Organization is contingently liable.

c. Significant estimates and material concentrations known to management that are required to be disclosed in accordance with the AICPA's Statement of Position 94-6, Disclosure of Certain Significant Risks and Uncertainties. (Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.)

12.The Organization has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral, except as disclosed in the consolidated financial statements.

13. The Organization has complied with all aspects of contractual agreements that would have a material effect on the consolidated financial statements in the event of noncompliance.

14. Receivables recorded in the consolidated financial statements represent bona fide claims against debtors for sales or other charges arising on or before the balance sheet dates and are not subject to discount except for normal cash discounts. Receivables classified as current do not include any material amounts that are collectible after one year. All receivables have been appropriately reduced to their estimated net realizable value.

15. Inventories recorded in the consolidated financial statements are stated at the lower of cost or market, cost being determined on the basis of FIFO, and due provision was made to reduce all slow-moving, obsolete, or unusable inventories to their estimated useful or scrap values. Inventory quantities at the balance sheet dates, were determined from physical counts or from the Organization’s perpetual inventory records, which have been adjusted on the basis of physical inventories taken by competent employees at December 31, 2006. Liabilities for amounts unpaid are recorded for all items included in inventories at balance sheet dates and all quantities billed to customers at those dates are excluded from the inventory balances.

16. All liabilities of the Organization of which we are aware are included in the consolidated financial statements at the balance sheet dates. There are no other liabilities or gain or loss contingencies that are required to be accrued or disclosed by Financial Accounting Standards Board (FASB) Statement No. 5, Accounting for Contingencies, and no unasserted claims or assessments that our legal counsel has advised us of are probable of assertion and required to be disclosed in accordance with that Statement.

17. The Organization has appropriately reconciled its books and records (e.g., general ledger accounts) underlying the consolidated financial statements to their related supporting information. All related reconciling items considered to be material were identified and included on the reconciliations and were appropriately adjusted in the consolidated financial statements. There were no material unreconciled differences or material general ledger suspense account items that should have been adjusted or reclassified to another account balance. There were no material general ledger suspense account items written off to a balance sheet account, which should have been written off to an income statement account and vice versa. All intracompany and intercompany accounts have been eliminated or appropriately measured and considered for disclosure in the consolidated financial statements.

18. The Organization has properly recorded, classified and disclosed the existence or absence of donor imposed restrictions on contributions received that would affect permanently restricted net assets, temporarily restricted net assets and unrestricted net assets in the consolidated financial statements pursuant to FASB Statement No. 116, Accounting for Contributions Received and Contributions Made and FASB Statement No. 117, Financial Statements of Not-for-Profit Organizations.

19. All cash and bank accounts and all other properties and assets of the Organization of which we are aware are included in the financial statements at December 31, 2006.

To the best of our knowledge and belief, no events have occurred subsequent to the balance sheet date and through the date of this letter that would require adjustment to or disclosure in the aforementioned consolidated financial statements.

Thomas C. Dolan, PhD, FACHE, CAE President and Chief Executive Officer	Edmund J. Dietrich, CPA Vice President, Finance and Administration

Christine Sawyer, CAE Finance Manager