FIRM BACKGROUND HUGHES, WELCH & MILLIGAN, LTD. HAS TWO OFFICES LOCATED IN BATESVILLE AND SALEM ARKANSAS.  THE PARTNERS ARE ROBERT J. HUGHES, JR., JOHN ED WELCH, TOMMY J. MILLIGAN, AND WILLIAM T. COUCH, JR.  THE FIRM CONSISTS OF THE FOUR PARTNERS, EIGHT ACCOUNTING PERSONNEL, SIX BOOKKEEPING STAFF, AND FOUR CLERICAL-SECRETARY SUPPORT STAFF. THE FIRM HAS BEEN PRACTICING PUBLIC ACCOUNTING FOR THIRTY YEARS.  THE CORPORATION IS LICENSED BY THE ARKANSAS STATE BOARD OF PUBLIC ACCOUNTANCY, AND ALL PARTNERS ARE MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS.  THE FIRM PARTICIPATES IN THE AICPA SPONSORED QUALITY REVIEW PROGRAM AND RECEIVED AN UNQUALIFIED OPINION ON OUR LAST REVIEW WHICH WAS FOR THE FISCAL PERIOD ENDED JUNE 30, 2006.