Exhibit 99.3 March 29, 2005 PricewaterhouseCoopers LLP 300 Madison Avenue New York, New York 10017 Dear Sirs: The undersigned duly authorized representative of A.I. Credit Corp, AICCO, Inc. ("AICCO I"), AICCO, Inc. ("AICCO II), Imperial Premium...A.I. Receivables Transfer Corp. • March 31st, 2005 • Asset-backed securities
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