SEC Public Oversight Board of the AICPA Peer Review Program

February 18, 2002

Re: We were first, will we be the last?
Review Number 173561

Dear SEC Public Oversight Board of the AICPA Peer Review Program,

Dana S. Beane & Company, P.C. was the first firm in the US to pass your then voluntary SEC peer review in November 1978. Since I recently read you are all resigning next month, I thought it best to request you complete our firm's approval before you go.

We too are considering resigning; why not, 98% of all public company accounting work is performed by 5 firms (soon to be 4). They apparently don't play by the same rules that we have for 25 years.

Very Truly Yours,

Scott Beane, President

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