Borhart Spellmeyer & Company,

We are pleased to announce that we have merged with Porte Brown LLC effective December 1, 2016. For more information please visit: www.portebrown.com. Porte Brown LLC is a full service accounting and consulting firm headquartered in the Chicago suburb of Elk Grove Village, Illinois. For more than 70 years, Porte Brown has focused on the highest level of service to individuals, businesses and organizations throughout the region. In addition to the traditional accounting services, such as tax planning and preparation, audit, business valuations, and retirement plan administration, Porte Brown also provides strategic consulting and leading-edge technology implementation for clients in cloud and non-cloud environments. Borhart Spellmeyer & Company LLC developed with the basic tenet of the original founders: quality, integrity, and personal service. Because of our approach to client service, the firm’s structure more closely resembles a law firm with a small partner to staff ratio as opposed to the pyramid structure of larger accounting firms. Our clients can expect to obtain close contact with a partner of the firm and will also have a manager assigned to the account. In this manner, we strive to provide a level of service compatible with the needs and expectations of our clients. We believe ongoing contact is critical to provide a level of service that serves the needs of the client as opposed to limiting contact to a year-end compliance engagement. While financial statement audit and tax compliance engagements are often the foundation of our client relationship, we strive to go beyond those matters to gain a knowledge and understanding of the company’s operations. With that in mind, we establish a service plan along with the client’s management and seek their ongoing feedback regarding our service.