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<br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />Deloitte & <br />Touche LLP <br />o <br /> <br />SUite 1200 Telephone (808) 543-0700 <br />1132 Bishop Street Facsimile: (808) 526-0225' <br />Honolulu, HawaII 96813-2870 <br /> <br />January 31, 1997 <br /> <br />Ms. Dixie Kaetsu <br />Controller <br />County of Hawaii <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br /> <br />Dear Dixie: <br /> <br />Thank you for the opportunity to propose on the required agreed upon procedures work relating <br />to the information supplied in the County's letter regarding its municipal solid waste landfills. We <br />understand that this review will be necessary for the fiscal years ended June 30, 1996 and 1997. <br />Accordingly we expect our fees to be $1,400 for the fiscal year ended June 30, 1996 and $800 for <br />the fiscal year ended June 30, 1997. <br /> <br />We appreciate this opportunity to serve the County of Hawaii. Please call me in Honolulu <br />(808-543-0716) or Deanna Bauman in Hilo (935-6614) with your questions. <br /> <br />Yours very truly, <br />DELOITTE & TOUCHE LLP <br /> <br />y~ ~~~ <br /> <br />John T. Marrack <br />Partner <br /> <br />Deloitte Touche <br />Tohmatsu <br />International <br /> <br />EXHIBIT B <br />