To: jeevacation@gmail.com[jeevacation@gmail.com]
From: Jill McClelland
Sent: Thur 4/9/2009 8:58:38 PM
Critton Itr.pdf

Please see attached letter.

Jill McClelland

Law Office of David W. Spicer, P.A.

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IRS Circular 230 Disclosure: Please note that the views expressed herein or in any attachments hereto are not intended to constitute a "reliance opinion" under applicable Treasury Regulations, and accordingly are not intended or written to be used, and may not be used or relied upon, for the purpose of (i) avoiding tax-related penalties that may be imposed by the Internal Revenue Service, or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

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