Reznick Fedder & Silverman
Certified Public Accountants - A Professional Corporation
5607 Glenridge Drive - Suite 500 Atlanta, Georgia 30342-4998
- Phone (404) 847-9447 - Fax (404) 847-9495
January 8, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Securities and Exchange Commission:
We have previously audited, in accordance with generally accepted auditing
standards, the October 31, 1999, 1998, 1997, 1996, 1995, 1994, and 1993
financial statements of Gump & Company. We rendered our report thereon dated
March 13, 2000, and we have not performed any audit procedures since that date.
In connection with our audits, there are no:
1. Disagreements with management of Gump & Company about accounting
principles, disclosure or audit scope.
2. Communications to owners/managers of Gump & Company regarding
fraud, illegal acts and internal control matters.
Our report on the financial statements referred to above contained no adverse
opinion, disclaimer of opinion nor was it qualified or modified as to audit
scope or accounting principles except for the addition of the following
explanation paragraph:
As discussed in Note A of the financial statements, the Company has
been inactive since its formation on September 28, 1988. The Company
presently has no credit facilities or identifiable sources of additional
capital to develop independent business operations.
Very truly yours,
REZNICK FEDDER & SILVERMAN
/s/ Gail White
Gail White, CPA
Principal
GW/mw
BETHESDA, MD BALTIMORE, MD CHARLOTTE, NC BOSTON, MA
(301)652-9100 (410)783-4900 (704)332-9100 (617)423-5355
www.rfs.com
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