January 09, 2009

Ms. Kelly Putney Rogers Nunley Jolley Cluck Aelvoet, LLP 1580 South Main Street, Suite 200 Boerne, TX 78006-3308

Honorable Noe Gonzalez 370th District Court 100 N. Closner, 2nd Floor Edinburg, TX 78539 Ms. Tracy Lynn Altman Spillman Kittleman Thomas & Gonzales, LLP P.O. Box 1416 McAllen, TX 78505

RE: Case Number: 08-0238 Court of Appeals Number: 13-08-00052-CV Trial Court Number: C-409-05-G

Style: IN RE INTERNATIONAL PROFIT ASSOCIATES, INC.; INTERNATIONAL TAX ADVISORS, INC.; AND IPA ADVISORY AND INTERMEDIARY SERVICES, LLC

Dear Counsel:

Today the Supreme Court of Texas delivered the enclosed per curiam opinion in the above-referenced cause.

Sincerely, [pic]

Blake A. Hawthorne, Clerk

by Claudia Jenks, Chief Deputy Clerk Enclosures |cc:|Ms. Laura Hinojosa| | | | | |Ms. Dorian E. | | |Ramirez |