1. BERNARD KOTKIN &. COMPANY LLP
CERTIFIED PUBLIC ACCOUNTANTS
ANGELO T. NICODEMO. C.P.A. 533 SOUTH FREMONT AVENUE, SUITE 902 MEMBERS
SALVATORE J. PORTARO. C.P.A.
VINCENT P. ROGERS. C.P.A.
LOS ANGELES, CALIFORNIA 90071
AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
TEOLEOPHONEO (2131 892-9090 THE CALIFORNIA SOCIETY
BERNARD KOTKIN. C.P,A. - FOUNDER
TEOLEOFAX (2131 892-9099
OF CERTIFIED PUBLIC ACCOUNTANTS
August 13,2010
Re: Jesse Manansala
To Whom It May Concern:
Jesse Manansala has worked with us from January 2007 to July 2010. He was a staff
auditor. During this time, Jesse has participated in the preparation of the following:
1) Financial audits for non profit organizations
2) Financial statement and work paper preparation
3) Non profit organization tax returns
4) Proofreading other financial statements
Jesse has experienced a variety of "hands on" - accounting and auditing practices. He has
further broadened his scope of the accounting and auditing theory.
He is always open to feedback and improvement.
Please feel free to contact me should you have any questions.
Very truly yours,
..~ --- 1'
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Vincent P. Rogers C.P.A. r=----·