EXHIBIT 16.1 LETTER FROM TRACI J. ANDERSON, CPA
Traci J. Anderson, CPA
Certified Public Accountant
14026 CINNABAR PLACE
HUNTERSVILLE, NC 28078
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(704) 904-0062 Office
(704) 948-6934 Fax
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September 27, 2004
Board of Directors
HouseRaising, Inc. (FKA Technology Connections, Inc.)
4801 East Independence Road, Suite 201
Charlotte, North Carolina 28212
Attention: Mr. Robert V. McLemore, President
This letter is to explain our understanding of the arrangements for the services
I am to perform for HouseRaising, Inc. for the year ending December 31, 2004. I
ask that you either confirm or amend this understanding. I will perform an audit
of HouseRaising, Inc.'s financial statements as of and for the year ended
December 31, 2004. I understand that the financial statements will be prepared
in accordance with U.S. generally accepted accounting principles. I will conduct
the audit in accordance with U.S. generally accepted auditing standards. Those
standards require that I plan and perform the audit to obtain reasonable, rather
than absolute, assurance about whether the financial statements are free of
material misstatement whether caused by error, fraudulent financial reporting,
or misappropriation of assets. Accordingly, a material misstatement, whether
caused by error, fraudulent financial reporting or misappropriation of assets,
may remain undetected. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. As a result,
an audit is not designed to detect errors or fraud that are immaterial to the
financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. I believe that my audit will provide a
reasonable basis for my report. An audit also includes obtaining an
understanding of internal control sufficient to plan the audit and to determine
the nature, timing and extent of audit procedures to be performed. An audit is
not designed to provide assurance on internal control or to identify reportable
conditions. However, I will communicate to you any reportable conditions that
become known to me during the course of the audit.
As you know, management is responsible for (1) the preparation of HouseRaising,
Inc.'s financial statements, (2) establishing and maintaining effective internal
control over financial reporting and safeguarding assets, (3) properly recording
transactions in the records, (4) identifying and ensuring that HouseRaising,
Inc. complies with the laws and regulations applicable to its activities, and
(5) making all financial records and related information available to me and (6)
for adjusting the financial statements to correct material misstatements. At the
conclusion of my audit, I will request certain written representations from
management about the financial statements and matters related thereto. I will
also require that you affirm to me that the effects of any uncorrected
misstatements brought to your attention by me, are immaterial, both individually
and in the aggregate, to the financial statements taken as a whole.
HouseRaising, Inc. hereby indemnifies Traci J. Anderson, C.P.A. and its
employees and holds them harmless from all claims, liabilities, losses and costs
arising in circumstances where there has been a knowing misrepresentation by a
member of HouseRaising, Inc.'s management, regardless of whether such person was
acting in HouseRaising, Inc.'s interest. This indemnification will survive
termination of this letter.
During the course of my engagement, I may accumulate records containing data,
which should be reflected in your books and records. You will determine that all
such data, if necessary, will be so reflected. Accordingly, you will not expect
me to maintain copies of such records in my possession. The assistance to be
supplied by your personnel will be described in a client participation list,
which will outline the specific schedules, and analysis that should be completed
by your personnel, including the dates when the information should be available
to me. The participation list has been discussed with and agreed to by the
company. The timely and accurate completion of this work is an essential
condition to my completion of the audit and issuance of my audit report.
My fees are based upon the time required by the individuals assigned to the
engagement, plus direct expenses.
My fee for the year-end audited financial statements will be billed at $100 per
hour. The fee is payable upon weekly progress during the audit with the
remainder due upon delivery of the signed statements.
In the event I am requested or authorized by HouseRaising, Inc. or am required
by government regulation, subpoena, or other legal process to produce my
documents or my personnel as witnesses with respect to my engagement for
HouseRaising, Inc., HouseRaising, Inc. will, so long as I am not a party to the
proceeding in which the information is sought, reimburse me for my professional
time and expenses, as well as the fees and expenses of my counsel, incurred in
responding to such requests. My professional standards require that I perform
certain additional procedures whenever my reports are included, or I am named
as, accountants, auditors, or "experts'' in a document used in a public or
private offering of equity or debt securities. Accordingly, you agree that you
will not include my reports, or otherwise make reference to me, in any public or
private securities offering without first obtaining my consent. After obtaining
my consent, you also agree to provide me with printer proofs or masters of such
offering documents for my review and approval before printing, and with a copy
of the final reproduced material for my approval before it is distributed. You
agree to promptly supply me with any comment letter or other communication
received from the SEC or any other regulatory agency relating to the financial
statements or other information with which my report has been associated and to
provide me with a copy of HouseRaising, Inc. proposed response for my review
before such response is provided. The Securities and Exchange Commission
requires electronic filing of certain information in connection with its
Electronic Data Gathering, Analysis and Retrieval (EDGAR) system. You agree that
before filing any document with which I am associated, in electronic format with
the SEC or others, you will provide me with a printed copy of the information
proposed to be filed. I will provide you with a signed copy of my report,
consent and/or other relevant document after completing my review. These
manually signed documents will authorize the use of my name prior to any
electronic transmission by you. For my files, you will provide to me a complete
copy of the document as accepted by EDGAR or others.
It is agreed by HouseRaising, Inc. and Traci J. Anderson, C.P.A. or any
successors in interest that no claim arising out of services rendered pursuant
to this agreement by or on behalf of HouseRaising, Inc. shall be asserted more
than three years after the date of the audit report or one year after the date
of termination of Traci J. Anderson, C.P.A.'s services whichever date occurs
first.
This letter constitutes the complete and exclusive statement of agreement
between Traci J. Anderson, C.P.A. and HouseRaising, Inc., superseding all
proposals, oral or written, and all other communication, with respect to the
terms of the engagement between the parties.
If this letter defines the arrangements as you understand them, please sign and
date the enclosed copy and return it to me.
I appreciate your business.
/s/ TRACI J. ANDERSON, C.P.A.
Confirmed on behalf of the addressee:
_________________________ ____________
Mr. Robert V. McLemore Date
President
HouseRaising, Inc.