October 20,2015 TheNewStandardAcademy 2040W.CarpenterRoad Flint, MI 48505  

To Whom It May Concern: Please be advised that there was not a separate management comment letter that was provided in connection with the audit of the financial statements for the year ended June 30,2015.  

Very truly yours,
Croskey Lanni, PC    

Patrick M.Sweeney,C.P.A.