Manager Infrastructure + Finance

Mr. Tom Lastname January 25, 2008

Manager of Accounting, YSSB Health Inc.

123 The Street, Suite 101

Toronto, ON M1X 1X1

Dear Mr. Lastname:

Re: Review of Notes to Financial Statements, Fiscal Year Ending December 31, 2007

YSSB Health Inc. (“YSSB”) retained Kitscha + Associates (“Kitscha”) to review a set of notes pertaining to YSSB’s financial statements for the fiscal year ending December 31, 2007. Kitscha has assumed that all financial reporting should follow Canadian GAAP.

It is Kitscha’s understanding that YSSB’s financial statements will serve at least two purposes: 1) Being used by YSSB’s owners to determine the bonus amounts, if any, to distribute to employees; and 2) Potentially being provided to the Morgan Bank (the “Bank), in satisfaction of a condition pursuant to a line of credit (“LOC”) provided by the Bank in favor of YSSB. Without having reviewed the terms of the LOC, Kitscha has been advised that the LOC has two the additional requirements, being: i) YSSB’s debt-to-equity ratio may not exceed 1.00; and ii) the Bank must approve all dividend distributions and profit sharing amongst the owners.

This letter provides Kitscha’s professional opinion regarding the following items: 1) the general form of the financial statements; 2) the obligations to the Bank; 3) revenue recognition; 4) collection of life insurance premiums; and 5) a newly developed legal claim against YSSB.

1. General Form of the Financial Statements

Kitscha understands that YSSB has adopted the cash method of accounting for sales and expenses. Since this method does not conform to GAAP, it is Kitscha’s opinion that this may pose problems for the user of these reports. For example, by applying GAAP, an objective approach would be taken when determining the employee bonus amounts. Additionally, the Bank will likely require that the financial statements be prepared using GAAP, so that the Bank’s accountants or auditors may easily and accurately review the material for compliance with the terms of the LOC. An alternative to providing GAAP compliant financial statements could be the addition of accompanying notes that explain accounting principles used in preparing the statements, however from a standpoint of facilitating review of these statements, it is Kitscha’s opinion that the financial statements should be completed using GAAP.

YSSB proposes to include a cash flow statement, an income and expense statement and a balance sheet in the 2007 financial reports. It is Kitscha’s opinion that in addition to these three items, a set of notes should accompany the financial statements (the “Notes”). These Notes would provide descriptions of any significant items that may be excluded form the financial statements and would serve to provide added context and explanation of the various items within the financial statements themselves.

2. Obligations to the Bank

It is Kitscha’s understanding that the Bank reserves the right to approve all distributions of dividends and sharing of profits to the owners. In light of YSSB’s unfavorable economic result in 2007, the Bank may interpret its rights relating to this matter to include the review and approval of the salaries of the owners as well as the proposed bonuses for the employees. With the objective of keeping the Bank satisfied, Kitscha recommends that a written proposal for review and acceptance should be made to the Bank on these two items.

On the matter of the $500.00 reconciliation difference with the Bank, despite the relatively small amount it is important to assure the Bank that YSSB’s accounting is accurate, especially when it comes to issues pertaining to the Bank. It is Kitscha’s opinion that this matter be