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SEC Filings

JONES LANG LASALLE INC filed this Form S-1/A on 07/11/1997
Entire Document

                         INDEPENDENT AUDITORS' REPORT
To the Owners of
The Galbreath Company and Affiliates:
We have audited the accompanying combined balance sheet of The Galbreath
Company and affiliates as of December 31, 1996, and the related combined
statements of income and owners' equity and of cash flows for the year then
ended. The combined financial statements include the accounts of The Galbreath
Company and affiliated entities as described in Note 1 to the combined
financial statements, all of which are under common ownership and common
management. These financial statements are the responsibility of the
companies' management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
In our opinion such financial statements present fairly, in all material
respects, the combined financial position of The Galbreath Company and
affiliates at December 31, 1996 and the combined results of their operations
and their combined cash flows for the year then ended in conformity with
generally accepted accounting principles.
Deloitte & Touche LLP
Columbus, Ohio
April 7, 1997

(except for Note 9 as to which
the date is April 22, 1997)

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