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2001-12-11 (2) Sedore & Company Certified Public Accountants, PC. James L. Sedore. .11:. CPA. Mork!-'~ O'Sullivan. CPA. James F Letterio. Jt:. CPA. Tere.ro A. BOJ:l'chi. CPA. Lindo M. Hanni/WI. CPA. Korell T. Hf/nsell. CPA. Po. Box 918 . 62 East Main Street. lfOppingers Falls, NY 12590 (845) 297-1111 . Fax (845) 297-1432 www.sedoreandcompany.com December 11, 2001 Joseph Ruggiero, Supervisor Elect Town of Wappinger P.O. Box 324 Wappingers Falls, New York 12590 Dear Joe: Per your request, enclosed are copies of the Compliance Letter, Management Letter and Responses for the December 31, 1999 and 2000 reports. Please call if you have any questions, or if we can be offurther assistance. Sincerely, it t;~:re,~? Shareholder JLS/rcs Enclosures Poughkeepsie (845) 485-55/0 Bef/con (845) 831-0542 Newburgh (845) 565-1373