b"EMERALD PARTNERPP&COCONTACTRichard O'Leary, CPA 333 W. Santa Clara Street, Ste 800(408) 287-7911 San Jose, CA [email protected] Accounting Services, Audit and Tax Consulting, Consulting ServicesABOUTPP&CO is a full-service CPA and consulting firm in San Jose, California. PP&CO is the leading provider of audit and review services, tax and consulting services to the Private Club Industry in Northern California. We are experts in the preparation of tax-exempt organization and IRC section 277 corporate income tax returns, IRS exemption rules, and recordkeeping requirements. 31"