$11\mathrm{.}0311\mathrm{.}54$ written representations. Each of the following statements is a communication from managmeent indicate whether the inclusion of each statement in written representation is appropriate. Provide your rational for any statements whose inclusion in written representation is not appropriate.

a$.$ "certain representation in this letter are described as being limited to matters that are material"

b$."$no frauds involving managment, employee who have significant roles in internal control over financial reporting or other frauds that could have a material effect on the financial statements have occures during the year under audit."

c$.$ "based on our assesment, we conclude that the company has maintained an effective internal control over financial reporting as of December $31,2023."$

d$."$We have prepared a description and evaluation of certain contingencies for which out attorneys have devoted substantive attention on our behalf in the form of legal representation."

e$.$ "There are no significant deficiencies, including material weaknesses, in the design or operation of internal controls that could adversely affect our ability to record, process, summarize, and report finanical data."

f$.$ "Summarized below are important actions taken in response to comments provided by you in the managment letter dated March $22,2024,$ based on your prior audit."

g$.$ "Our assessment of internal control over financial reporting provides us absolute assurance that no material misstatements will occur and be undetected by our internal control."

h$."$we have made available to you all financial records and related data."