9. The use of the going concern assumption is appropriate and the Association will be able to realize the carrying value of its
assets and discharge its liabilities in the normal course of business.

10. We are not aware of any illegal or possibly illegal acts for which we have not disclosed to you all facts related thereto.

11. There have been no irregularities involving management or employees who have significant roles in the system of
internal control.

12. All assets, wherever located, to which the Association had satisfactory title at the year-end, have been fairly stated and
recorded in the financial statements. The assets are free from hypothecation, liens and encumbrances, except as noted in the
financial statements. All assets of uncertain value and restrictions imposed on assets have been disclosed to you and
appropriately reported in the financial statements.

13. There are no material unrecorded assets, including contributed assets, that have not been disclosed. Contributed assets
are recorded at their estimated fair market value at the contribution date.

14. The Association has charged off all capital assets sold, destroyed, abandoned or considered to be obsolete and of no
further use, and has written down all capital assets whose carrying value is impaired.

15. The Association's average gross revenue for the current and preceding period was less than $500,000.

16. The Association has complied with all aspects of debt and other contractual agreements that would have a material effect
on the financial statements in the event of non-compliance.

17. There are no material losses, unrecorded liabilities, contingent liabilities, claims or possible claims that have not been
disclosed to you. ‘

18. There are no significant commitments or contractual obligations that have not been disclosed to you.

19. There are no direct or contingent liabilities, unusual contractual obligations or any substantial commitments, other than in
the ordinary course of business, which would materially affect the financial statements or financial position of the Association,
except as disclosed in the financial statements.

20. We are aware of the environmental laws and regulations that impact our Association and we are in compliance. There are
no known environmental liabilities that have not been accrued for or disclosed in the financial statements.

21. All off-balance sheet financial instruments have been disclosed to you and are disclosed in the financial statements.

22. We acknowledge management's responsibility for the implementation and operation of internal controls that have been
designed to prevent and detect fraud and error.

23. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially
misstated as a result of fraud.

24. We have disclosed to you all significant facts relating to any frauds or suspected frauds, and illegal or possibly illegal acts,
known to us that may have affected the Association. The effects of such events, if any, are properly presented in the financial
statements.

25. We believe the effects of those uncorrected financial statement misstatements aggregated by you during the audit are
immaterial, both individually and in the aggregate, to the financial statements taken as a whole. A summary of these
misstatements has been attached to this written representation.

26. There have been no violations or possible violations of laws or regulations whose effects should be considered for
disclosure in the financial statements or as a basis for recording a contingent loss.