EideBailly
CPAs & Business Advisors


Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors
California First Leasing Corporation
Newport Beach, California

In planning and performing our audit of the financial statements of 
California First Leasing Corporation ("Company") as of and for the 
year ended June 30, 2025, in accordance with auditing standards
generally accepted in the United States of America, we considered
the Company's internal control over financial reporting, including 
controls over safeguarding securities (internal control) as a basis 
for designing our auditing procedures for the purpose of expressing 
our opinion on the financial statements, but not for the purpose of 
expressing an opinion on the effectiveness of the Company's internal
control. Accordingly, we do not express an opinion on the effectiveness
of the Company's internal control.

A control deficiency exists when the design or operation of a control 
does not allow management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements on a timely 
basis. A material weakness is a significant deficiency, or combination of
deficiencies, in internal control, such that there is a reasonable 
possibility that a material misstatement of the Company's financial 
statements will not be prevented, or detected and corrected on a timely
basis.

Our consideration of internal control was for the limited purpose described
in the first paragraph and would not necessarily identify all deficiencies 
in internal control that might be significant deficiencies or material 
weaknesses. Given these limitations, during our audit we did not identify 
any deficiencies in internal control, including controls over safeguarding 
securities that we consider to be material weaknesses, as defined above. 
However, material weaknesses may exist that have not been identified.

This communication is intended solely for the information and use of 
management, the Board of Directors and the Securities and Exchange 
Commission and is not intended to be and should not be used by anyone 
other than these specified parties.

Sincerely
/s/ Eide Bailly LLP
Laguna Hills, California
August 11, 2025

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