Steve.....Thank you for the response. Please un

Steve.....Thank you for the response.

Please understand that I am not trying to be provocative. I am a shareholder and we will meet in April I suspect.

It is apparent that ICPA filed an amended 10K in response to the SEC comments. It is equally clear from the September correspondence, that they sought further clarification. The December letter amounts to an ultimatum. I don't run a publicly traded company, but it seems to me that those that do respect the agency that governs them (even if the requests seem onerous,  trivial or redundant). You now find yourself in the public domain defending your actions when it could have been prevented.

respectfully submitted