Ross -  As we discussed, attached is both a redlined and clean version of the Deloitte letter.
The redlined reflects the changes we have made to our form based upon the comments submitted by Deloitte.
The clean version incorporates the changes and can be used to finalize this matter, the only thing still needing to be completed is the name and address on the letter.
Please let me know if you should need anything further.
Mark

Deloitte Letter