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CROWE CHIZEK To the Principals LARSON,ALLEN,WEISHAIR&CO., LLP and the SEC Practice Section Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of LARSON, ALLEN, WEISHAIR & CO., LLP (the Firm) in effect for the year ended March 31, 2001. A system of quality control encompasses the Firms organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of complying with professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (the AICPA). The design of the system, and compliance with it, are the responsibilities of the Firm. In addition, the Firm has agreed to comply with the membership requirements of the SEC Practice Section of the AICPA Division for CPA Firms (the Section). Our responsibility is to express an opinion on the design of the system, and the Firms compliance with that system and the Sections membership requirements,based on our review. Our review was conducted in accordance with standards established by the Peer Review Committee of the Section and included procedures to plan and perform the review that are summarized in the attached description of the peer review process. Our review would not necessarily disclose all weaknesses in the system of quality control or all instances of lack of compliance with it or with the membership requirements of the Section since it was based on selective tests. Because there are inherent limitations in the effectiveness of any system of quality control,departures from the system may occur and not be detected. Also, projection of any evaluation of a system of quality control to future periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate. In our opinion, the system of quality control for the accounting and auditing practice of LARSON,ALLEN,WEISHAIR&CO.,LLP in effect for the year ended March 31,2001,has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA,and was complied with during the year then ended to provide the Firm with reasonable assurance of complying with professional standards. Also, in our opinion, the Firm has complied during that year with the membership requirements of the Section in all material respects. As is customary in a peer review, we have issued a letter under this date that sets forth comments relating to certain policies and procedures or compliance with them. The matters described in that letter were not considered to be of sufficient significance to affect the opinion expressed in this report. South Bend,Indiana Crowe,Chizek and Company LLP `.. October 5,2001 APPENDIX B