Positive Light Dear Mr. Smith:

¶ … Positive Light

Dear Mr. Smith:

This firm has always been tremendously appreciative of your business and of your trust during our long association with the Smith family. We know that you have repeatedly expressed your appreciation for the considerable talents of Emmy Logan, the senior partner of EMINA LLC, who has handled all of your family's estates, trusts, legal affairs and accounting matters. We are also completely confident in the quality of that work and with all of the professional advice that Ms. Logan has provided to your family.

Recently, however, a routine records update procedure was initiated by our Information Technology department. Unfortunately, that procedure identified a matter that is of serious legal and ethical concern to us. It has to do with Mrs. Logan's professional certifications. Again, I must reiterate that we are absolutely confident in the quality and thoroughness of all of the work performed by Mrs. Logan. However, we have discovered that Ms. Logan never satisfied this state's requirements to obtain her professional license. That is a prerequisite to the legal practice of law and accounting.

Ms. Logan obtained her law license in the state of Michigan shortly after her graduation from Harvard University School of Law in 2003.

However, we have now determined that Ms. Logan never sat for the bar examination in this state. Consequently, she has actually been practicing law illegally because she has no license to practice law in this state. Ms. Logan also achieved academic distinction as a student of Accounting and Finance, but she never registered or sat for the Certified Public Accountant examination either. Therefore, she has been practicing accounting illegally as well. Naturally, we have had no choice but to dismiss Ms. Logan from her position with this firm immediately and we are currently cooperating with various law enforcement authorities that are investigating this matter.

Please be assured that we are confident in all of the work performed by Ms. Logan during her tenure with our firm. Nevertheless, we must express our most sincere apology for failing to confirm her professional licensure at the time that she first joined this firm as an associate. We have identified the loophole in our verification process and we have determined that this failure was caused by the fact that Ms. Logan had already successfully passed the bar exam at the time that she was first hired as a summer intern while she was still pursuing her degree in Accounting and Finance. Because he furnished a valid law license at that time, her credentials were not subjected to the same review process as our junior associates. Generally, they sit for the bar exam only after joining the firm and we always check to make sure that they receive their licenses afterwards. Since 2003, it was precisely the excellent quality of Ms. Logan's work and her apparent dedication to her clients' interests that earned her eventual promotions all the way up to senior partner. Regrettably, the same reputation that she established for such high quality work also helped her hide her unexplainable choice not to obtain the proper credentials to work as an attorney or as a CPA in this state.