Exhibit 99.1
E. Randall Gruber, CPA, PC
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Certified Public Accountant Telephone (636)561-5639
400 Lake Saint Louis Boulevard Fax (636)561-0735
Lake Saint Louis, Missouri 63367
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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Board of Directors
Moonlight Graham, Inc.
I have audited the accompanying balance sheets of Moonlight Graham, Inc. as of
December 31, 2005 and 2004, and the related statements of operations, changes in
stockholders' equity (deficit) and cash flows for the years then ended. These
financial statements are the responsibility of the Company's management. My
responsibility is to express an opinion on these financial statements based on
my audits.
I conducted my audits in accordance with standards of the Public Company
Accounting Oversight Board (United States). Those standards require that I plan
and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
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
audits provide a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly in all
material respects, the financial position of Moonlight Graham, Inc. as of
December 31, 2005 and 2004 and the results of its operations and its cash flows
for the years then ended in conformity with accounting principles generally
accepted in the United States of America.
E. Randall Gruber, CPA, PC
April 4, 2006
St. Louis, Missouri
Member: American Institute of Certified Public Accountants
Registered: Public Company Accounting Oversight Board (PCAOB