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Crowe <br /> Crowe Chizek and Company LLC <br /> Member Horvath International <br /> October 1,2004 <br /> To the Principals of <br /> Larson,Allen,Weishair&Co.,LLP <br /> and the Center for Public Company Audit Firms Peer Review Committee <br /> We have reviewed the system of quality control for the accounting and auditing practice <br /> of Larson, Allen, Weishair& Co., LLP (the firm) applicable to non-SEC issuers in effect <br /> for the year ended March 31, 2004. The firm has informed us that it did not audit SEC <br /> issuers for the year ended March 31,2004. A system of quality control encompasses the <br /> firms organizational structure and the policies adopted and procedures established to <br /> provide it with reasonable assurance of complying with professional standards. The <br /> elements of quality control are described in the Statements on Quality Control Standards <br /> issued by the American Institute of Certified Public Accountants (the AICPA). The <br /> design of the system, and compliance with it, are the responsibilities of the firm Our <br /> responsibility is to express an opinion on the design of the system, and the firms <br /> compliance with that system,based on our review. <br /> `' Our review was conducted in accordance with standards established by the Peer Review <br /> Committee of the Center for Public Company Audit Firms and included procedures to <br /> plan and perform the review that are summarized in the attached description of the peer <br /> review process. Our review would not necessarily disclose all weaknesses in the system <br /> of quality control or all instances of lack of compliance with it since it was based on <br /> selective tests. Because there are inherent limitations in the effectiveness of any system <br /> of quality control, departures from the system may occur and not be detected. Also, <br /> projection of any evaluation of a system of quality control to future periods is subject to <br /> the risk that the system of quality control may become inadequate because of changes in <br /> conditions, or that the degree of compliance with the policies or procedures may <br /> deteriorate. <br /> In our opinion, the system of quality control for the accounting and auditing practice <br /> applicable to the non-SEC issuers of Larson, Allen, Weishair&Co.,LLP in effect for the <br /> year ended March 31, 2004, has been designed to meet the requirements of the quality <br /> control standards for an accounting and auditing practice established by the AICPA,and <br /> was complied with during the year then ended to provide the firm with reasonable <br /> assurance of complying with applicable professional standards. <br /> Crowe Chizek and Company LLC <br />