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KWH    P.O. Box 1243    Westwood, CA   96137           530-256-2066                   FAX 530-256-3963

e-mail address:   executive.committee@kanwehelp.com 

February 11, 2004      

LMUD Board of Directors

65 S. Roop Street

Susanville, CA 96130 

Re: Certification of Financial Statements 

Dear LMUD Board Members,

The LMUD Board packet included a cash flow report dated December 31,2003. Nancy Cardenas as signed this report and certifies that this report is correct. 

Nancy Cardenas stated at the March 27, 2002 LMUD Board meeting that she wanted “signed documentation that all accounting practices have been complied with.”  LMUD Director Fred Nagel, a PSREC customer, suggested not do do this.  

KWH strongly suggests that Nancy Cardenas has no accounting background to sign such a statement. Nancy Cardenas is not a CPA and can not represent herself as a CPA or  having the education or knowledge to certify any financial statements. 

LMUD has hired a CPA. Bill Stewart can certify the financials as being true and correct. KWH is very concerned that Bill Stewart did not sign this certification and strongly suggests that he, and only he, sign any financial certifications in the future. 

Sincerely, 

Eileen Spencer for

KWH

Enclosure:  LMUD minutes, March 27, 2002

                   LMUD Financial Report