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B F Borgers CPA PC (5041)

Form 2
Expansion Pages

  Item 4.1 Audit Reports Issued By the Firm
    Item 4.1.1

  Item 4.3 Audit Reports Issued By the Firm For Brokers Or Dealers
    None

  Item 5.1 Firm's Offices
    None

Attachments
Exhibit 3.2 - Description of Methodology Used to Estimate Components of Calculation in Item 3.2 and Reason for Using Estimates
None

Exhibit 99.1 - Request for Confidential Treatment
None

Exhibit 99.3 - Materials Required by Rule 2207(c)(2)-(4)
None