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F CUfton <br />Gunderson LLP <br />Certified Public Accountants & Consultants <br />System Review Report <br />To the Principals of LarsonAllen LLP <br />and the AICPA National Peer Review Committee <br />We have reviewed the system of quality control for the accounting and auditing practice of <br />LarsonAllen LLP (the firm) applicable to non -SEC issuers in effect for the year ended March 31, <br />2010. Our peer review was conducted in accordance with the Standards for Performing and <br />Reporting on Peer Reviews established by the Peer Review Board of the American Institute of <br />Certified Public Accountants. The firm is responsible for designing a system of quality control <br />and complying with it to provide the firm with reasonable assurance of performing and reporting <br />in conformity with applicable professional standards in all material respects. Our responsibility is <br />to express an opinion on the design of the system of quality control and the firm's compliance <br />therewith based on our review. The nature, objectives, scope, limitations of, and the procedures <br />performed in a System Review are described in the standards at www.aicpa.org/prsummary. . <br />As required by the standards, engagements selected for review included engagements <br />performed under the Government Auditing Standards audits of employee benefit plans, and an <br />audit performed under FDICIA. <br />%.W <br />In our opinion, the system of quality control for the accounting and auditing practice applicable <br />to non -SEC issuers of LarsonAllen LLP in effect for the year ended March 31, 2010 has been <br />suitably designed and complied with to provide the firm with reasonable assurance of <br />performing and reporting in conformity with applicable professional standards in all material <br />respects. Firms can receive a rating of pass, pass with deficlency(les) or fail. LarsonAllen LLP <br />has received a peer review rating of pass. <br />August 13, 2010 <br />10001 Innovation Drive, Suite 201 <br />.Milwaukee, lVisconsin 53226 <br />tel: 414.476.1880 <br />fax: 414.476.7286 <br />www.cliftoncpa.com <br />1%1_i <br />4 <br />