(Reference: AICPA International Practices Task Force - April 28, 1999 meeting)

Attachment A

FORM LETTER FOR FOREIGN FILERS

Re: [registrant name]

Dear [registrant/contact person]

We have received your draft registration statement submitted [date]. The draft registration statement includes the audit report of [firm name], a member/affiliate of [US firm name]. We understand that [US firm] has policies and procedures designed to maintain high-quality practices with respect to foreign private issuer filings that include reports of member and affiliate firms. These practices relate to compliance with applicable SEC rules and regulations governing presentation of financial statements in conformity with (or reconciliation of the financial statements to) US GAAP and US GAAS.

We assume that the above-referenced policies and procedures have been observed in the preparation of your draft registration statement. If that assumption is not correct, please contact the staff promptly.

Please provide the name of the representative of [US firm] who the staff may contact with any questions regarding the application of that firm's policies and procedures to this draft registration statement.

Please direct your response to these matters to [staff name, title] at (202) 942-xxxx.