Close-Out Letter

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[KPMG letterhead]

December XX, 200X

Mr. ___________________
[Client]
[Client’s address]

Dear ______________,

We have completed our IT Performance Improvement review of [name of company] as


outlined in our engagement letter dated _________. The presentation/report dated
xx/xx/xxxx to you represents our final report and completes the services agreed to be
provided by KPMG LLP (“KPMG”) as described in the engagement letter.

The data included in this presentation/report was obtained from you, [list any other
sources] on or before [Report Date]. We have no obligation to update our
presentation/report or to revise the information contained therein to reflect events and
transactions occurring subsequent to [Report Date].

This presentation/report is solely for your information and is not to be referred to in


communications with or distributed for any other purpose to anyone who is not a member
of management or board of directors of [name of company].

Please contact [KPMG manager or Partner][phone number] if you have any questions or
comments. We look forward to continuing to provide service to your company in the
future.

KPMG LLP [Standardized Signature]

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