REPORT OF COOPER AUDITING FIRM OF APOLLO SHOES, INCORPORATED

To: The Board of Directors and Shareholders of Apollo Shoes, Incorporated
The ____ Auditing Firm audited the balance sheets of Apollo Shoes, Inc. beginning December 31, 2008 and 2009 and the reports shared to the revenue, complete revenue, investors’ equity, and cash-flow for the period of two years that ended on December 31, 2008. ___ Auditing Firm has evaluated the manager’s statements of Apollo Shoes, Inc. that is placed with the attached Management’s Report in the part of the Internal Control-Over Financial Reporting. In this part, Apollo Shoes, Incorporated has retained effective internal control over financial reporting beginning December 31, 2008, the concern of a variety of standards, of the Internal Control Integrated Framework distributed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Apollo Shoes’ organization has a responsibility to uphold accurate financial statements, keeping effective internal control over financial reporting, and evaluation of internal control over the financial reporting system. __ Auditing Firm is accountable for issuing a professional judgment that will exemplify a complete evaluation of the financial statements, organization’s evaluation, and efficiency and success of the organizations internal control over financial reporting according to the auditing decisions of __ Auditing Firm.
___ Auditing Firm has performed the audit in agreement with the rules and regulations normally accepted accounting principles put forth by the Financial Accounting Standards Board and the Government Accounting Standards Board. The rules and regulations of each standard board want __ Auditing Firm to prepare effectively and carry out the audit to establish reasonable assurance of the financial statements. The financial statements must demonstrate