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FIRM QUALIFICATIONS AND EXPERIENCE (CONTINUED) <br /> StaffEducation and Development (Continued) <br /> We have had favorable growth in our firm over the years. Growth leads to opportunities; opportunities <br /> create excitement, which, in turn, helps us retain good people. We are proud of our continuing education <br /> program and the high level of energy among the people at Larson,Allen,Weishair& Co., LLP, and believe <br /> that our people are our greatest asset. We assure you that your audit team is a group of quality people who <br /> are highly qualified. <br /> `.. <br /> City of Pequot Lakes,Minnesota Page 6 <br />