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Certified Public Accountants. <br />mgocpa.con <br />December 1, 2011 <br />PERSONAL AND CONFIDENTIAL <br />Mr. Francisco Gutierrez <br />City of Santa Ana <br />20 Civic Center Plaza M-25 <br />Santa Ana, CA 92701 <br />Engagement Letter & Agreement to Provide Professional Tax Services <br />Dear Mr. Gutierrez: <br />We appreciate the opportunity to provide tax services to Santa Ana Empowerment Corporation - <br />("the Company"). This engagement letter and attachment(s) (collectively, this "Agreement") are <br />intended to confirm the general nature and scope of services that Macias Gini & O'Connell, LLP <br />("MGO" or "we") will provide to the company. <br />Scope of Tax Services <br />With respect to the following fiscal year-end corporate tax filings, our services will include the <br />preparation of the following final tax returns for the Company: <br />Santa Ana Empowerment Corporation, February 28, 2011 <br />Federal Form 990EZ; Federal Return of Organization Exempt from Income Tax <br />California Form 199 or other state forms as appropriate <br />We will also assist in representing you regarding a late filing tax notice concerning the above <br />matters (or other matters as specifically requested in writing by the Company) should any such <br />matters be raised by the Internal Revenue Service (the "IRS") or other tax authorities (the "Tax <br />Authority"); we believe they are likely to contact you regarding the late filing or certain related <br />tax matters (a "tax matter"). <br />Our work in connection with the representation of the Company does not include any procedures <br />designed to disclose defalcations or other irregularities, should any exist. <br />We may perform analysis, research or prepare correspondence, memoranda, protests, etc., as we <br />find and advise appropriate to properly represent you during any tax matter. In connection with <br />our representation of the Company we will not agree to tax matter adjustments or make any <br />decisions for you without your express written authorization to do so. <br />?,., ,