Attached files
| file | filename |
|---|---|
| 8-K/A - FORM 8-K/A - LINCOLN FLOORPLANNING CO., INC. | d8k.htm |
| EX-99.1 - EXHIBIT 99.1 - LINCOLN FLOORPLANNING CO., INC. | exhibit99-1.htm |
| EX-99.2 - EXHIBIT 99.2 - LINCOLN FLOORPLANNING CO., INC. | exhibit99-2.htm |
Exhibit 23.1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Members of
Shandong Fuyuan Equipment Installation Co., Ltd.
We have audited the accompanying balance sheet of Shandong Fuyuan Equipment Installation Co., Ltd. (the “Company”) as of December 31, 2009, and the related statement of income and comprehensive income, changes in owners’ equity and cash flows for the year ended December 31, 2009. The Company’s management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2009, and the results of its operations and its cash flows for the year ended December 31, 2009 in conformity with accounting principles generally accepted in the United States of America.
/s/ Bernstein and Pinchuk LLP
New York, New York
September 16, 2010
