Subject: Important Information from PricewaterhouseCoopers IAS-Barry  LeslieTycholiz


Dear Barny  PRIVACY POLICY NOTICE TO INDIVIDUAL CLIENTS ABOUT CONSUMER FINANCIAL INFORMATION  Our Privacy Policy has been sent to you in accordance with the rules of the Federal Trade Commission as provided by the Gramm-Leach-Bliley Act.
PricewaterhouseCoopers LLP respects your right to keep your personal information confidential and to avoid unwanted solicitations.
We trust that our Privacy Policy will provide you with a better understanding of our commitment to keep your personal information confidential and secure while serving you.
INFORMATION WE HAVE ABOUT YOU We receive information about you that is not available publicly.
This information is received from a variety of sources, including:  * Information you provide directly to us, such as: your name, address, social security number, assets, liabilities and income.
* Information we receive with your authorization from third parties, such as: financial institutions, companies, and other individuals.
* Information from consumer reporting agencies.
PROTECTION AND USE OF INFORMATION We use the information acquired solely for the purpose of providing tax consulting, compliance and other professional advisory services to you.
We take reasonable steps to keep confidential the information acquired.
Our right to disclose the information is limited by our Code of Conduct, applicable law, the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) and accounting authorities of foreign countries.
Where appropriate, information provided by us to employees, affiliates and nonaffiliated third parties who perform services for us, is subject to contractual agreements which prohibit these parties from disclosing or using the information other than for the purposes for which the information was disclosed.
We also maintain reasonable physical, electronic, and procedural safeguards in compliance with applicable laws and regulations to protect your nonpublic personal information.
GENERAL RESTRICTIONS ON DISCLOSURE OF NONPUBLIC PERSONAL INFORMATION TO AFFILIATES AND NONAFFILIATED THIRD PARTIES As tax preparers, we are prohibited by Internal Revenue Code Section 7216 from disclosing your income tax return information without your consent, other than for the specific purpose of preparing, assisting in preparing or obtaining and providing services in connection with the preparation of an income tax return for you.
Furthermore, as members of the AICPA engaged in income tax preparation or financial planning, we are generally prohibited from disclosing confidential client information about you to affiliates and nonaffiliated third parties without your specific consent.
PARTIES TO WHOM WE DISCLOSE INFORMATION We do not disclose any nonpublic personal information about our clients or former clients to our affiliates or to nonaffiliated third parties except as permitted by law and the AICPA Code of Professional Conduct.
Nonpublic personal information about current and former clients may be disclosed to both our affiliates and nonaffiliated third parties as permitted by law and the AICPA Code of Professional Conduct, as follows:  1.
Complying with a validly issued and enforceable summons or subpoena.
2.
In the course of a review of our firm's practices under the peer review rules of the AICPA or a similar professional board.
3.
Initiating a complaint or responding to an inquiry made by the professional ethics division or trial board of the AICPA or duly constituted investigative or disciplinary body of another State CPA Society or Board of Accountancy.
4.
A review of a professional practice of our firm in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective purchaser does not disclose information obtained in the course of the review.
5.
Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit, and take reasonable precautions to ensure that the information disclosed does not become a matter of public record.
6.
Providing information to affiliates and nonaffiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from disclosing or using the information other than for the purposes for which the information was disclosed.