The change in independent accountants did not result from any dissatisfaction with the quality of professional services rendered by Ernst & Young LLP.

During the Plan's two most recent fiscal years, the reports of Ernst & Young LLP with respect to the Plan's financial statements have not contained an adverse opinion or disclaimer of opinion, nor have they been qualified or modified as to uncertainty, audit scope or accounting principles. Furthermore, during the Plan's two most recent fiscal years, and the subsequent interim period prior to termination of the client-independent accountant relationship with Ernst & Young LLP, there were no disagreements with Ernst & Young LLP on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure. None of the "reportable events" described under Item 304(a)(1)(v) of Regulation S-K occurred during the last two fiscal years and the subsequent interim period prior to termination of the client-independent accountant relationship with Ernst & Young LLP.

During the Plan's two most recent fiscal years and the subsequent interim period prior to termination of the client-independent accountant relationship with Ernst & Young LLP, neither the Plan nor anyone acting on behalf of the Plan consulted Beard Miller Company LLP about any matter that was either the subject of a disagreement or any other matter, including any "reportable event" (as defined under Item 304(a)(1)(v) of Regulation S-K), the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Plan's financial statements. Consequently, no written report to the Plan or oral advice was provided by Beard Miller Company LLP which that firm concluded was an important factor considered by the Plan in reaching a decision as to an accounting, auditing or financial reporting issue.