Letter dated February $14,$ year $2$:

$$I advise you that at and since December $31,$ year $1,$ I have not been engaged to give substantive attention to$,$ or represent, XYZ Company in connection with any pending or threatened litigation, claims, or assessments, nor am I aware of any loss contingencies. No amounts were due to this office for services provided at December $31,$ year $1.$

Letter dated January $21,$ year $2$:

$$I advise you that at and since December $31,$ year $1,$ I have not been engaged to give substantive attention to$,$ or represent, XYZ Company in connection with any pending or threatened litigation, claims, or assessments, nor am I aware of any loss contingencies. There were fees outstanding of $$3,675$ due to this office for services provided at December $31,$ year $1.$

Letter dated February $26,$ year $2$:

K$.$ Bowt v$.$ XYZ Company: This matter commenced in December, year $1.$ The plaintiff alleges discrimination relating to his termination on November $17,$ year $1.$ The company intends to defend this case vigorously. At this time, we are unable to evaluate the likelihood of an unfavorable outcome or estimate the amount or range of potential loss.

Letter dated March $16,$ year $2$:

J$.$ Myers v$.$ XYZ Company: This matter commenced in March, year $2.$ The plaintiff alleges discrimination relating to his termination on November $17,$ year $1.$ The company intends to defend this case vigorously. At this time, we are unable to evaluate the likelihood of an unfavorable outcome. The plaintiff is demanding $$50,000.$

Letter dated February $14,$ year $2$:

R$.$ Brown v$.$ XYZ Company: This matter commenced in November, year $1.$ The plaintiff alleges discrimination relating to his termination on March $17,$ year $1.$ It is reasonably possible that the case will be settled for approximately $$35,000.$

Letter dated February $14,$ year $2$:

L$.$ Peep v$.$ XYZ Company: This matter commenced in November, year $1.$ The plaintiff alleges discrimination relating to his termination on March $17,$ year $1.$ The case is tentatively settled for $$35,000.$