Enclosed for your consideration and comments is the draft management letter, containing observations we made during the course of our audit of the companies’ books of account for the year ended 31 December 2015 together with our recommendations thereto.
We would appreciate it if you would kindly provide your response to our observations and recommendations directly in the space provided beneath the heading “Management response” and return the draft to us as soon as possible for our final issuance.
Please feel free to contact Khun Piekrob Baitoey, Audit Manager, or myself should you have any questions, or if you would like to arrange for a meeting to discuss this draft.