EXHIBIT 99.3 March 30, 2006 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...Sale and Servicing Agreement • March 31st, 2006 • A.I. Receivables Transfer Corp. • Asset-backed securities
