1. Independent

Independent Auditor's Report

To the Stockholders and Board of Directors of Anderson Company :

2. Responsibility

We have audited the accompanying balance sheet of Anderson Company as of December 31, 2007, and the related statements of income, retained earnings, and cash flows for the year then end.

Thease financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

3. Audit & GAAS

We conducted our audit in accordance with auditing standards generally accepted in the United States of America.

4. Plan and perform & Material misstatement

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

5. Examing evidence

An audit includes examing, on a test basis, evidence supporting the amounts and disclosures in the financial statements.

6. Assessing accounting principles

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluting the overall financial statement presentation.

7. Reasonable basis

We believe that our audit provides a reasonable basis for our opinion.

8. Opinion & GAAP

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Anderson Company as of December 31, 2007, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United Stases of America.

9. Name & Date

Anderson Young

March 28, 2008