Dear Clients and Friends;

This letter is to inform you of the latest developments concerning our CPA and accounting practice. Over the past few months, we have had several discussions about the direction we want to take our firm. Continuing to provide the quality service all of our clients are accustomed to is of utmost importance to us. We have determined that in order to accomplish that, we need both additional support staff as well as additional professionals in accounting, auditing, and income tax preparation and planning. Therefore, we are pleased to announce the merger of our firm, effective January 1, 2017, with Summers, Spencer & Company, P.A. and SS&C Solutions, Inc. (SS&C).

Brent and I are both actively engaged in this merger. We are very proud to serve clients like you; and very pleased to offer you the additional expertise and resources which SS&C brings to the table. Both firms have very similar fee structures and are dedicated to high standards of client service.

The SS&C team is technically skilled, pleasant, and professional, and includes CPAs, members who are certified in business valuation and exit planning; and who are expert in accounting, auditing, and income tax preparation and planning. SS&C has offices in Topeka, Lawrence, Shawnee, Salina and Meriden, Kansas. Additionally, they serve clients nationwide through secure online portals.

All of our files, records and business processes will be integrated with SS&C during the next several weeks. This process should be seamless, and you should not experience any delay in delivery of our services to you.

We want you to be confident and comfortable with these new arrangements, and encourage you to learn more about Summers, Spencer & Company on the web at: www.ssccpas.com. If you would like an individual meeting with the SS&C team, please let me know.

We appreciate the opportunity to continue serving you with even more quality resources than ever before, and look forward to a positive and mutually beneficial relationship for years to come.

Please visit www.ssccpas.com for more information.

Sincerely,
Chris Kohart, CPA