Example of Opinion Financial Statements

What is an opinion? It is a writing that expresses the resolution of a trial or analysis of documents, such as the Financial Statements of the companies, it can also refer to a legal claim. The signer must be fully authorized to do so.

DESPACHO NUÑEZ, A.C.

FINANCIAL STATEMENT OPINION

México, D.F., a

SECRETARY OF FINANCE
AND PUBLIC CREDIT
TOWN

In accordance with Article 13 9 of the Income Tax Law in relation to subsection 2 of the Federal Tax Code, annex sent them through magnetic means (Disket), opinion of the Financial Statements of the Embutidos Romero, S.A. Company, corresponding to fiscal year 1997, with the due agreement and approval of this Office, which It is registered with No. 188 of April 18, 1971, before that Ministry of Finance and Public Credit, having as fiscal domicile for all kinds of notifications Anaxágoras 43, Col. Del Valle, Benito Juárez Delegation in Mexico, D.F.

Sincerely

CP. EPIFANIO MENDOZA REYES
MERE-440503-C25