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TANNER & CO, CPA, PSC

CERTIFIED PUBLIC ACCOUNTANTS

August21,2013

Towhomitmayconcern

DuringthemonthsofJulyandAugust2013Mr.FelixY.Alvarezservedinourfirm,Tanner&Co,CPA,PSC
asasummerintern.DuringthattimewehavefoundMr.Alvareztobeareliable,enthusiasticandhighly
focusedprofessionalduringhisexecutionofhisdutiesatourfirm.

Mr.Alvarezassignedresponsibilitieswereinlinewithresponsibilitiesassignedtoafirstyearauditandtax
professionalstaffthatincludedamongothers,thepreparationofstatetaxreturnsusingourtaxsoftware,
analysis and reconciliation of client investment accounts and the performance of basic areas during the
auditfieldworkofthefinancialstatementsofclients.Mr.Alvarezduringthissummeralsowaspartofthe
implementationteamofourpaperlessauditsoftware.Mr.Alvarezdemonstratedqualityandefficiencyin
theperformanceofhisdutiesandtechnicalproficiencyusingtaxandauditsoftware,andWordandExcel
tools.

We are quite impressed with this outstanding young man and we give him our strongest
recommendationforroleswhichrequireintelligence,organization,communicationskills,serviceanda
positiveattitude.Pleasefeelfreetocontactusifyouneedadditionalinformationorperspective.

Sincerely,

RobertD.Tanner
TANNER&CO.,CPA,PSC
CertifiedPublicAccountants

P.O. Box 13237 San Juan, P.R. 00908 * 1519 Ponce De Leon Avenue Suite 605 San Juan, PR 00909
(787) 289-0022 Office (305) 438-6054 Fax

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