Auditing Inrtoduction Letter

April 16, 2012

Mr. Larry Lancaster

President and Chairman

Apollo Shoes, Inc.

Dear Mr. Lancaster:

This letter is to introduce ACME, LLC and the services we offer. We are a local firm that offers various accounting and audit services to local businesses. We conduct all engagements with professionalism and urgency to meet our client’s time line for the engagement without sacrificing the reliability and completeness of the process. Each member of the team assigned to every engagement is a Certified Public Accountant (CPA) and is highly trained and knowledgeable in every aspect of the engagement assigned to them. We hold our members against very high standards and maintain professional and cordial relationship with all of our clients. We give the proper amount of time, consideration and resources to each and every client and the service we render. We have developed and trained each member on how to properly document each engagement and maintain our clients’ privacy without sacrificing the reliability of the services rendered.

The different auditing and assurance services we offer are:

* Historical Financial Statement Audit- after reviewing the historical financial statement, a report on the fairness and compliance to applicable accounting standard is issued

* Audit on Internal Control over Financial Statement- an evaluation on the compliance of existing internal controls, on the different processes used to compile the financial statement, to the criteria required by Section 404 of the Sarbanes-Oxley Act.

* Review of Historical Financial Statement- similar to the audit but requires less evidence and level of assurance but meets the adequate needs of private companies.

* Other attestation services- assurance service to a broad range of subject matter such as compliance to loan provisions.

These services can be provided singularly or in conjunction with one another. The different services can also be provided by the same team of...