TAKING EXCELLENCE BEYOND THE NUMBERS!                HHH CPA Group              1250 Old Henderson Road              Columbus, OH  43220              Phone: 614.451.4644              Fax: 614.451.3818                    Office hours                 8:00am to 5:00pm                 Monday-Friday Visit our Tax Season Page for Tax Season Hours Email us your questions and/or make an appointment with an accountant!                  hhh@hhhcpagroup.com       System Review Report. December 27, 2010 Prijatel & Associates Certified Public Accountants 34950 Chardon Road, Suite 100 Willoughby Hills, OH  44094-9103 (440) 946-2727   To the Members HHH CPA Group,LLC and the Peer Review Committee of the Ohio Society of Certified Public Accountants   We have reviewed the system of quality control for the accounting and auditing practice of HHH CPA Group, LLC (the firm) in effect for the year ended June 30, 2010.  Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants.  The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.  Our responsibilty is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.  The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary  As required by the standards,engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of HHH CPA Group, LLC in effect for the year ended June 30, 2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all materials respects.  Firms can receive a rating of pass, pass with deficiency(cies) or fail.  HHH CPA Group, LLC has received a peer review rating of pass. Prijatel & Associates   The Original Letter is on File at HHH CPA Group, LLC.

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