Loeffler Randall Inc.

525 Broadway, #200

New York, NY 10012

February , 2006

Israeloff, Trattner & Co., CPAs, P.C.

350 Fifth Avenue – Suite 100
New York, New York 10118

Gentlemen:

We are providing this letter in connection with your review of the financial
statements of Loeffler Randall, Inc. as of December 31, 2006 and for the year
then ended for the purpose of expressing limited assurance that there are no
material modifications that should be made to the statements in order for it to be in
conformity with generally accepted accounting principles. We confirm that we are
responsible for the fair presentation in the financial statements of financial position,
results of operations, and cash flows in conformity with generally accepted
accounting principles.

Certain representations in this letter are described as being limited to matters that
are material. Items are considered material, regardless of size, if they involve an
omission or misstatement of accounting information that, in light of surrounding
circumstances, makes it probable that the judgment of a reasonable person relying
on the information would be changed or influenced by the omission or
misstatement.

We confirm, to the best of our knowledge and belief, as of February 15, 2006, the
following representations made to you during your review:

1. The financial statements referred to above are fairly presented in conformity

with generally accepted accounting principles.

2. We have made available to you, all -

a. Financial records and related data.

b. Minutes of the meetings of stockholders, directors, and committees of

directors, or summaries of actions of recent meetings for which minutes
have not been prepared. There were no such minutes, however, we have
advised you of all actions taken at meetings of shareholders, Board of
 Directors, and committees of the Board of Directors that may affect the
financial statements.

3. There have been no communications from regulatory agencies concerning

noncompliance with, or deficiencies in, financial reporting practices.

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

5. We acknowledge our responsibility to prevent and detect fraud.

6. We have no knowledge of any fraud or suspected fraud affecting the entity

involving management or others.

7. We have no knowledge of any allegations of fraud or suspected fraud affecting

the entity received in communications from employees, former employees, or
others.

8. We have no plans or intentions that may materially affect the carrying value or
classification of assets and liabilities.

9. There are no material losses (such as from obsolete inventory or purchase or

sales commitments) that have not been properly accrued or disclosed in the
financial statements.

10. Inventories were determined under the direction of management, and are
fairly stated on the lower of cost (specific identification) or market basis, with a
total value of $6,514 as of December 31, 2005. Reasonable allowance has
been made for slow moving, obsolete, unsalable or unusable items. All
inventories were the property of the Company, and do not include any goods
consigned to the Company, any merchandise billed to customers, or any items
for which the liability has not been provided on the books.

11. There are no violations or possible violations of laws or regulations whose

effects should be considered for disclosure in the combined financial
statements or as a basis for recording a loss contingency, and there are no
other material liabilities or gain or loss contingencies that have not been
properly accrued or disclosed in the combined financial statements. Also, we
are not aware of any pending or threatened litigation, claims, or assessments
or unasserted claims or assessments that are required to be accrued or
disclosed in the financial statements in accordance with Financial Accounting
Standards Board Statement No. 5 [AC Section C59], Accounting for
Contingencies, and we have not consulted a lawyer concerning litigation,
claims, or assessments.

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

13. The following have been properly recorded or disclosed in the financial
statements:
 a. Related party transactions including the long-term classification
of loan payable to shareholder in the amount of $104,725.

b. Guaranteed, whether written or oral, under which the Company is

contingently liable.

14. We have complied with all aspects of contractual agreements that would have
a material effect on the combined financial statements in the event of
noncompliance.

15. We have identified all accounting estimates that could be material to the
financial statements, including the key factors and significant assumptions
underlying those estimates, and we believe the estimates are reasonable in
the circumstances.

16. There are no such estimates that may be subject to material change in the
near-term that have not been properly disclosed in the financial statements.
We understand that the near-term means the period within one year of the
date of the financial statements.

17. We have no knowledge of concentrations existing at the date of the financial

statements that make the Company vulnerable to the risk of a near-term
severe impact that have not been properly disclosed in the financial
statements. We understand that concentrations include individual or group
concentrations of customers, suppliers, lenders, products, services, sources of
labor or materials, licenses or other rights, or operating areas or markets.

18. No events have occurred subsequent to the balance sheet date that would
require adjustment to, or disclosure in, the combined financial statements.

19. We have responded fully and truthfully to all inquiries made to us by you
during your review.

Very truly yours,

Brian Murphy, Secretary/Treasurer