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Peer Review

July 27,2009

Emil Estafanous, CPA
Emil Estafanous
12501 Imperial Highway, Suite 115
Norwalk, California 90650-8395

Dear Mr. Estafanous:

It is my pleasure to notify you that on July 24, 2009, the California Peer Review Committee accepted the report on the most recent peer review of your firm. The due date of your next review is May 31, 2012 unless the firm at any time after the year end of this peer review performs, or is engaged to perform, any engagements under the Statements on Auditing Standards, Government Auditing Standards or examination engagements under the Statements on Standards for Attestation Engagements in accordance with the Standards for Performing and Reporting on Peer Reviews.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm on the results of your review.


AICPA Report (2)

Linda McCrone,

Director, Technical Services