January 14, 2021 

Gregory GilbertBolinger, Segars, Gilbert & Moss, L.L.P. 8215 Nashville AveLubbock, TX 79423-1954

Dear Gregory Gilbert:  

It is my pleasure to notify you that on January 11, 2021, the Texas Peer Review Committee  accepted thereport on the most recent  System Review of your firm. The due date for your next review is  November 30,2023. This is the date by which all review documents should be completed and submitted to the administeringentity. 

As you know, the report had a peer review rating of pass. The Committee asked me to convey itscongratulations to the firm.      Thank you for your cooperation.

Sincerely,

Peer Review CommitteeTexas Society of CPAs800-428-0272 Opt. 3 

cc: Jerome Kotzur, Nathan Paden Firm Number:  900010006616   Review Number:  579644