DONNA BATES, C.P.A.

P.O. BOX 374

TANNERSVILLE, NY 12485

Telephone (518) 589-5651

May 5, 2001

To The Board of Trustees of

Mountain Top Historical Society

Of Greene County, Incorporated

P.O. Box 263

Haines Falls, New York 12436

I have reviewed the accompanying statement of assets, liabilities and net assets – cash basis of Mountain Top Historical Society of Greene County, Incorporated (a nonprofit organization) for the period of January 1, 2000 through December 31, 2000 and the related statements of receipts, disbursements and changes in net assets – cash basis for the year then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of the management of Mountain Top Historical Society of Greene County, Incorporated.

A review consists principally of inquiries of the Organization’s personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, do not express such an opinion or any other form of assurance on them.

Based on my review, I am not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the cash basis of accounting, as described in Note A.

Yours truly,

Donna Bates, C.P.A.

Tannersville, New York

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