Legal Disclaimer

Correspondence, including electronic mail ("e-mail"), from Eliseo CPA, LLC, may contain confidential or legally privileged information and is intended only for the use of the intended recipient(s). Any accounting, business or tax advice contained in such communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. Any unauthorized disclosure, dissemination, distribution, copying or the taking of any action in reliance on the information herein is prohibited. If desired, Eliseo CPA, LLC would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of an engagement letter that would define the scope and limits of the desired services.

Furthermore, e-mails are not secure and cannot be guaranteed to be error free as they can be intercepted, amended, or contain viruses. Anyone who communicates by e-mail is deemed to have accepted these risks. Eliseo CPA, LLC is not responsible for errors or omissions in this message and denies any responsibility for any damage arising from the use of e-mail. Any opinion and other statement contained in this message and any attachment are solely those of the author and do not necessarily represent those of Eliseo CPA, LLC.