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Mediation <br />All Disputes between us shall first be submitted to non -binding mediation by written notice ("Mediation Notice") <br />to the other party. In mediation, we will work with you to resolve any differences voluntarily with the aid of an <br />impartial mediator. The mediator will be selected by mutual agreement, but if we cannot agree on a mediator, one <br />shall be designated by the American Arbitration Association ("AAA"). <br />The mediation will be conducted as specified by the mediator and agreed upon by the parties. The parties agree to <br />discuss their differences in good faith and to attempt, with the assistance of the mediator, to reach an amicable <br />resolution of the Dispute. Mediation will be conducted with the parties in person in Denver, Colorado. <br />Each party will bear its own costs in the mediation. The fees and expenses of the mediator will be shared equally <br />by the parties. <br />Either party may commence suit on a Dispute after the mediator declares an impasse. <br />INDEMNITY <br />You agree that none of Eide Bailly LLP, its partners, affiliates, officers or employees (collectively "Eide Bailly") <br />shall be responsible for or liable to you for any misstatements in your financial statements that we may fail to <br />detect as a result of knowing representations made to us, or the concealment or intentional withholding of <br />information from us, by any of your owners, directors, officers or employees, whether or not they acted in doing <br />so in your interests or for your benefit, and to hold Eide Bailly harmless from any claims, losses, settlements, <br />judgments, awards, damages and attorneys' fees from any such misstatement, provided that the services <br />performed hereunder were performed in accordance with professional standards, in all material respects. <br />If a claim is brought against you by a third -party that arises out of or is in any way related to the services provided <br />under this engagement, you agree to indemnify Eide Bailly LLP, its partners, affiliates, officers and employees <br />(collectively "Eide Bailly"), against any losses, including settlement payments, judgments, damage awards, <br />punitive or exemplary damages, and the costs of litigation (including attorneys' fees) associated with the services <br />performed hereunder provided that the services were performed in accordance with professional standards, in all <br />material respects. <br />ASSIGNMENTS PROHIBITED <br />You agree that you will not and may not assign, sell, barter or transfer any legal rights, causes of actions, claims <br />or Disputes you may have against Eide Bailly, its partners, affiliates, officers and employees, to any other person <br />or party, or to any trustee, receiver or other third party. <br />Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, <br />the arrangements for our audit of the financial statements compliance over major federal award programs <br />including our respective responsibilities. <br />We appreciate the opportunity to be your certified public accountants and look forward to working with you and <br />your staff. <br />Respectfully, <br />J*-' <br />V'la <br />t <br />Kim Higgins <br />Partner <br />6 <br />29 <br />