"
A"    '
Exhibit
PortCommission 2'6""
Meetingof 5"  "12"
J __._
January 7, 2011

Mr. Tay Yositani, CEO
Port of Seattle
2711 Alaskan Way, Pier 69
Seattle, Washington 98121

Dear Mr. Yositani:

We would like to thank you and the Port's management team and staff for the
extraordinary
level of cooperation and support provided to
us during the performance audit of the Port's real
estate operations.  Our team came away from this project with a high regard for the Port's
management team and staff.

The audit response team and each of its members
were very helpful in clarifying information
and issues, and providing background and context. We appreciated the opportunity to have
frank and productive discussions on many complex issues, and their
ability to disagree without
being disagreeable.

Rudy Caluza made sure that communication was open and clear, and that issues that arose
were quickly addressed and resolved.  He went well above and beyond our expectations and

was a  true  pleasure to work with.  in  addition, Jasmine Contreras was an  excellent  audit
coordinator  of  information.  Her  skill  in  obtaining  needed  information,  answering  our
innumerable questions, directing us to the right staff, and scheduling
meetings for our team
was amazing. She did all this with incredible patience and grace.  She is certainly a valuable
asset and strong positive representative for the Port of Seattle.

Thanks again for you and your staff's professionalism and cooperation throughout the
performance audit process.

Best regards,
I

chael de CJstro
Partner in Charge
W
Scott P. Bryant
Project Manager