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<br />. Mr. John Jermanis <br /> <br />2 <br /> <br />November 22, 2002 <br /> <br />To the best of our belief, this report conforms to the requirements of the Code of <br />Professional Ethics and the Standards of Professional Appraisal Practice of the <br />Appraisal Institute and the Uniform Standards of Professional Appraisal Practice <br />(USPAP) established by the Appraisal Foundation. This report is subject to the <br />Certification and Statement of Assumptions and Limiting Conditions presented in the <br />Addenda. <br /> <br />We appreciate the opportunity to work with you and your associates on this <br />assignment. <br /> <br />Yours sincerely, <br />PKF Cons mg <br /> <br /> <br /> <br />~~ <br /> <br />~ <br />B : Thomas E. Calla an, CPA, CRE, MAl <br />Executive Vice President <br /> <br />~~ <br /> <br />By: Kenneth Kuchman <br />Vice President <br /> <br />~ <br /> <br />~ <br /> <br /> <br />By: Alvin Chan <br />Consultant <br />