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D DAVID H. HESLEY, LTD. <br /> Certified Public Accountant &Consultant <br /> October 15 , 1997 <br /> To the Partners of <br /> Silverview Estates <br /> General Partnership <br /> I have compiled the accompanying financial projections for Silverview <br /> Estates a General Partnership, for the period commencing January 1, <br /> 1998 and ending December 31, 2012, including summaries of significant <br /> accountingnspolicies <br /> i bythe Ameri an Intion st tute of Certtions , in ified Public <br /> ance with <br /> standards established <br /> Accountants . <br /> A compilation is limited to presenting in the form of a projection, <br /> information that is the representation of management and does not <br /> include evaluation of the support for the assumptions underlying the <br /> projections . I have not examined the projections and, accordingly, do <br /> not express an opinion or any other form of assurance on the accompany- <br /> ing statements or assumptions . Furthermore, even if the projected <br /> levels of rental income, operating expenses, and the projected <br /> financing arrangements are attained there will usually be differences <br /> between the projection and actual results , because events and circum- <br /> stances frequently do not occur as expected, and those differences may <br /> be material . <br /> The financial projections are designed to provide information for <br /> assistance in obtaining permanent financing and limited partner' s <br /> capital for the e eproject <br /> used forknown <br /> any otherpurpose . <br /> Estates , <br /> and should not b considered or <br /> I have no responsibility to update this report for events and circum- <br /> stances occurring after the date of this report. <br /> ti <br /> DAVID H. HESLEY, LTD . <br /> Certified Public Accountant <br /> 2607 WHrrE BEAR AVENUE • MAPLEWCOD,MQ•INESOTA 55109 • OFFICE(612) 770-8505 • FAX(612) 770-0627 <br />