Differences in the Header:

HB&M's corporate heading increases by about 50% the height of the first letter of each name "H", "B", and "M" of "HANSEN, BARNETT & MAXWELL". All the letters in the "CPA Opinion" letter are the same height.

HB&M's corporate website is spelled "hbmcpas.com" in their heading. The "CPA Opinion" letter spells it "hbmepas.com". Note the "e" instead of the "c". HB&M are Certified Public Accountants (CPAs), not Environmental Protection Agencies (EPAs).

HB&M's corporate phone number is specified as "(801) 532-2200" in their heading. The "CPA Opinion" letter is lacking the "(".

HB&M's corporate fax number is specified as "(801) 532-7944" in their heading. The "CPA Opinion" letter doesn't have a space between the ")" and the "5".

HB&M's corporate letterhead includes the name of "Baker Tilly International". HB&M is a "member affiliate" of Baker Tilly. The "CPA Opinion" letter spells it "Baker Tilley International". Note the extra "e".

The "CPA Opinion" letter omitted the logo of "Baker Tilly", probably because it would have been too hard to try to reproduce it. The Baker Tilly logo is in all caps with "International" in a different font size than "Baker Tilly". "Baker Tilly" was typed into the "CPA Opinion" letter in mixed case with initial caps, all in the same font size.

Differences in the Footer:

HB&M's corporate signature is handwritten, followed underneath it by "HANSEN, BARNETT & MAXWELL" in all capitals. The "CPA Opinion" letter is in mixed upper/lower case with initial caps ("Hansen, Barnett &. Maxwell"). The signature is below that, instead of above.

HB&M's signature block is right-justified on the page. The "CPA Opinion" letter is left-justified.

There is a "." following the "&". It appears in the "CPA Opinion" signoff, but doesn't appear in the HB&M corporate signoff.