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5118 Hidden Cove Circle <br />Valdosta, GA 31602 <br />Tele#: 229-244-2633 <br />Fax A 229-299-4454 <br />E -Mail: sws7447@Jgmail.com <br />SKS Accountants, & Consultants <br />April 24, 2018 <br />Craig A Smith & Associates, Inc. <br />7777 Glades Road <br />Suite410 <br />Boca Raton, FL 33434 <br />To Management: <br />Management is responsible for the accompanying financials statements of Craig A Smith & <br />Associates, Inc. (an S. Corporation), which comprise the statement of assets, liabilities and equity - <br />cash basis as ofDecember, 31, 2017, and the related statement ofrevenues, expenses and retained <br />earnings - cash basis for the year then ended, and for determining that the cash basis of accounting <br />is an acceptable financial reporting framework. I have performed a compilation engagement in <br />accordance with Statements on Standards for Accounting and Review Services promulgated by the <br />Accounting and Review Services ofthe AICPA. I did not audit or review the financial statements <br />nor was I required to perform any procedures to verify the accuracy or completeness ofthe <br />information provided by management. Accordingly, I do not express, an opinion, a conclusion, nor <br />provide any form of assurance on these financial statements. <br />YL <br />S countants & Consultants <br />Notes A & B follow <br />119 <br />