To the Board of Directors of Fenway Community Health Center, Inc. and Affiliate:

We have audited the accompanying combining statements of financial position of Fenway Community Health Center, Inc. and Affiliate (Massachusetts Corporations, not for profit) (collectively, the Center) as of June 30, 2010 and 2009, and the related combining statements of activities and changes in net assets, cash flows and functional expenses for the years then ended.  These combining financial statements are the responsibility of the Center’s management.  Our responsibility is to express an opinion on these combining financial statements based on our audits.

We conducted our audits in accordance with the auditing standards generally accepted in the United States of America.  Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combining financial statements are free of material misstatement.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the combining financial statements.  An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combining financial statement presentation.  We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the combining financial statements referred to above present fairly, in all material respects, the financial position of Fenway Community Health Center, Inc. and Affiliate as of June 30, 2010 and 2009, and the changes in their net assets and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

Wellesley, Massachusetts
November 2, 2010