To Whom It May Concern:

I prepared individual income tax returns that have included Schedules C for [INSERT NAME HERE] for [INSERT WHICH YEARS] tax years based upon information given to me by [INSERT NAME HERE]. My services to [INSERT NAME HERE] were and remain limited to the preparation of individual federal and state income tax returns from information provided to me by my client. I have not reviewed, audited, or otherwise attempted to verify any of the information given to me by [INSERT NAME HERE]. Consequently, I cannot affirm its accuracy or completeness.

Sincerely,

[YOUR NAME]