27. All restrictions on the use of the Association's funds or assets, as well as all requirements or conditions imposed by third
parties, have been disclosed to you and are appropriately disclosed in the financial statements. The Association has complied
with all restrictions, requirements and conditions that could have a material affect on the financial statements in the event of
non-compliance.

28. We have disclosed to you all significant funding sources and/or suppliers of the Association. We are of the opinion that
the volume of transactions (funding, services, purchases, borrowing and lending) done by the Association with any one party is
not of sufficient magnitude that discontinuance would have a material negative effect on the ongoing operations of the
Association.

29. We have disclosed, when appropriate, the nature of recognized material measurement uncertainty and, when
determinable, the extent of the possible change in the near term.

30. We have reviewed the adequacy of our insurance coverage of property, equipment and operations.

31. The financial statements we publish include your Auditors' Report and we have not used your name in connection with
these financial statements except as otherwise agreed with you.

32. We acknowledge the engagement letter dated May 3, 2004, which states the terms of reference regarding your
professional services (and reaffirm that the terms of reference still apply to the current year).

Yours truly,
L'Association des Francophones de Nanaimo

Signature Date

Signature Date