8 to 9
Typically there are 8 to 9 pages in the Management Letter. Ms. White you are providing incorrect to the residents because you claim something is in one letter but it is in another. What do you have to hide by claiming something is in one letter when it is in another? The residents deserve the correct information which you have provided very little of to them.
Let them read the letters and make their own judgements. You have taken the position that if someone does not agree with your opinion than they are wrong. That would be an incorrect assumption on your part. I do not dispute what the Auditors have said in their letters and reports, but I do dispute YOUR interpretations of what is presented by the Auditors.