Read the auditor's opinion letter. Are any flags raised? The opinion letter is shown below:

Board of Trustees

Major Medical Center

We have audited the accompanying statements of financial position of Major medical Center (the "Medical Center") as of December 31, 202 and 2011, and the related statement of operations, changesin net assets, and cash flows for the years then ended.These financial statments are the responsibility of the medical Center's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also inclludes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statments referred to above present fairly, in all material respects, the financial position of MAjor Medical Center on December 31, 2010 and 2011, and the results of its operations, changes in net assets, and cash flows for the years then ended, in conformity with generally accepted accounting principles.

April 30, 2013

I.N. SINCER AND OLD, CPAs