Following is a letter received from a prospective client.

Mr. /Ms. Unknown, CPA Unknown, Johnson, and Becker, CPAs 2900 Fee Lane Bloomington, Indiana, 47405 Dear Mr. /Ms. Unknown:

You have been recommended to me as a person with considerable accounting knowledge and skills. I am an attorney here in Bloomington, and I have been retained by two men in connection with a possible contractviolation case. A brief description of the circumstances surrounding the case is presented below.

Don Williams and Willie Nelson are local carpenters that work on construction projects in and around the Bloomington area. As a hobby, both men are avid automobile race fans. During one of their visits to the Indianapolis Speedway track, they allege they came up with the idea for a line of souvenir products called "Brickhead Products." Williams and Nelson claim they developed ideas, sketches, and models for seven different souvenirs, and they went to Indianapolis Speedway management with the "Brickhead" idea and the examples of typical products. They allegedly offered Indianapolis Speedway management a contract for the "Brickhead" idea in which Williams and Nelson would continue to develop ideas for souvenir products, which would be sold at the track and around the Indianapolis area. In return, Williams and Nelson would receive five percent of the gross proceeds from the sale.

According to Williams and Nelson, they had two meetings with Indianapolis-Speedway management, and some telephone calls as well. Williams and Nelson stated that Indy 500 management liked the idea and would get back to them in the near future. No further contact occurred, and the proposed contract was never signed. A year after the meetings took place, however, the Indianapolis Motor Speedway came out with some "Brickhead" products that were being sold at the track and around town at other stores. Williams and Nelson were furious and claim their idea was stolen by Indianapolis-Speedway management. Williams and Nelson claim that sales this year will be significant and over the years the sales will be in the millions. They estimate that sales will be over $\$ 20,000,000$ over the next ten years, and they want to seek damages in this dispute of $\$ 20,000,000$ plus punitive damages.

The above description currently is a bit sketchy, but I am still gathering information and documents. In the meantime, I would like to ask your advice in evaluating the merits of this conflict. Clearly, at the heart of this dispute are a number of important accounting issues. Accounting is where I need your help and advice. Would you please give me an idea of what you think the merits of this situation are, and what you think about my clients' damages estimate?
Please indicate what information, in particular accounting information, should we seek during discovery. Also, who do you think we need to depose to get the information you would need for your analysis and testimony on damages or other issues?
Please give me some information about your professional background. You were recommended by another attorney, but she had no vita or other written information about you.
Thank you in advance for your help.
Sincerely, Jenny Jones Attorney at Law Write a response to this letter with the intent of securing Ms. Jones as a client. Provide whatever information you believe is appropriate under the circumstances.