Order Michigan Supreme Court Lansing, Michigan January 31, 2014 Robert P. Young, Jr., Chief Justice 147963-4 Michael F. Cavanagh Stephen J. Markman Mary Beth Kelly Brian K. Zahra Bridget M. McCormack COUNTY OF ALCONA and ALCONA David F. Viviano, COUNTY BOARD OF COMMISSIONERS, Justices Plaintiffs-Appellants, v SC: 147963-4 COA: 301532, 302134 Alcona CC: 08-001111-NM ROBSON ACCOUNTING, INC., d/b/a REHMANN ROBSON, and REHMANN GROUP, L.L.C., d/b/a REHMANN GROUP, Defendants-Appellees.

_________________________________________/ On order of the Court, the application for leave to appeal the September 24, 2013 judgment of the Court of Appeals is considered, and it is DENIED, because we are not persuaded that the questions presented should be reviewed by this Court.

I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

January 31, 2014 t0127 Clerk