Exit Letter

Brett Farmiloe

Phoenix, AZ 85016

April 13, 2007

Susan Wolak

Managing Partner

BDO Seidman

2201 E. Camelback Rd., Suite 360

Phoenix, AZ 85016

Dear Ms. Wolak:

My tenure at BDO Seidman has been the most challenging and rewarding period of my career, and I regret having to make a difficult announcement.

I have gained sufficient accounting experience within my eight months at BDO Seidman. However, in this experience I have found that I do not have a sincere passion for my work, and I feel that the accounting industry is not the direction I would like to lead my career. Because of these reasons, I feel compelled to pursue my entrepreneurial passion within the media and marketing industries, and will be transitioning out of the accounting industry altogether.

I’ve decided to start a business that will lead millions of aspiring individuals to pursue their passions in life, and as a result, I must inform you that effective April, 27th 2007, I will be resigning from BDO Seidman, LLP.

Both you and my associates at BDO Seidman have taught me a lot; what’s more, I’ve come to regard those I work with as close friends and confiding companions. I will truly be sorry to go.

I hope you can understand my decision to leave BDO Seidman.


Brett Farmiloe

Assurance Associate

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