Sent: Wednesday, August 28, 2002 4:40 PM
Subject: In my humble opinion, you have made a critical error...
(s7-21-02)

By reducing the filing periods for 10-Q's and 10-K's, you have opened the
door for more financial errors to be overlooked and more inaccurate filings
due to the reduced time to file the 10-K's and 10-Q's.  The only thing that
is going to happen now is that inaccurate financial data will be released to
the public sooner than before.

Sincerely,

Bradley J. Bartells
Redlands Centennial Bank