only answers questions 96-105

91. There are no material transactions that have 101. We have no plans or intentions that may not been properly recorded in the accounting materially affect the carrying value or records underlying the financial statements. classification of assets and liabilities. 92. In connection with an audit of our financial 102. As discussed in Note 14 to the financial statements, management has prepared, and statements, the Company has had numerous furnished to our auditors, a description and dealings with businesses controlled by, and evaluation of certain contingencies. people who are related to, the officers of the Company. 93. Provision has been made for any material loss to be sustained in the fulfillment of, or from 103. There were unreasonable delays by the inability to fulfill, any sales commitments. management in permitting the commencement of the audit and in providing needed 94. Fees for our services are based on our regular information. per diem rates, plus travel and other out-ofpocket expenses. 104. If this statement is not correct, please write promptly, using the enclosed envelope, and 95. The objective of our audit is to express an give details of any differences directly to our unmodifiod opinion on the financial auditors. statements, although it is possible that facts or circumstances encountered may preclude us 105. The Company has suffered recurring losses from expressing an unmodified opinion. from operations and has a net capital deficiency that raises substantial doubt about 96. There have been no instances of fraud its ability to continue as a going concern. imvolving employees that could have a material effect onthe financial statements. 97. Are you aware of any facts or circumstances that may indicate a lack of integrity by any member of senior management? 98. If a difference of opinion on a practice problem existed between engagement personnel and a specialist or other consultant, was the difference resolved in accordance with firm policy and appropriately documented? 99. Although we have not conducted a comprehensive, detailed search of our records. no other deposit or loan accounts have come to our attention except as noted below. 100. At the conclusion of our audit, we will request certain written representations from you about the financial statements and related matters