Audit 11-04, GFRS for Fiscal Year 2010

Pursuant to OMB Circular A-136, Financial Reporting Requirements (Circular A-136) and the Treasury Financial Manual, Part 2, Chapter 4700 (TFM 2-4700), attached is the Independent Auditors Report on Special-Purpose Financial Statements, issued by KPMG LLP on the Small Business Administration's (SBA) reclassified balance sheet as of September 2010 and 2009, and the reclassified statements of net costs and changes in net position and Federal trading partner note for the year then ended (hereinafter referred to as the special-purpose financial statements).