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Honorable Mayor and City Council <br />City of Paris, Texas <br />Page 2 <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the <br />City of Paris, Texas', financial statements. The Introductory Section; Statistical Section; Continuing Disclosure <br />Information; and the combining and individual fund statements and schedules are presented for the purposes of <br />additional analysis and are not a required part of the financial statements. Such information, except for that portion <br />marked "unaudited" on which we express no opinion, has been subjected to the auditing procedures applied in the audit <br />of the financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the financial <br />statements taken as a whole. <br />Certified Public Accountants <br />Paris, Texas <br />February 15, 2008 <br />McCLANAHAN ANt) HOLMES, LLP <br />