REPORT OF INDEPENDENT AUDITORS
Board of Directors
DO Group, Inc.
Elkhart, Indiana
We have audited the consolidated balance sheets of DO Group, Inc. and
Subsidiary as of March 31, 2000 and 1999, and the related consolidated
statements of income and accumulated deficit and cash flows for the years then
ended (which do not appear herein). Those financial statements are the
responsibility of the Company's management. Our responsibility is to express
an opinion on those financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.
In our opinion, the consolidated financial statements referred to above
present fairly, in all material respects, the financial position of DO Group,
Inc. and Subsidiary as of March 31, 2000 and 1999, and the results of its
operations and its cash flows for the years then ended in conformity with
generally accepted accounting principles.
Crowe, Chizek and Company LLP
Elkhart, Indiana
June 23, 2000
