American Music Therapy Association

To the Board of Directors
American Music Therapy Association
National Music Therapy Registry
Silver Spring, MD

We have audited the accompanying combined statement of financial position of the American Music Therapy Association, Inc. (AMTA) and the National Music Therapy Registry (NMTR) as of June 30, 2011, and the related combined statements of activities and change in net assets, functional expenses and cash flows for the year then ended. These combined financial statements are the responsibility of AMTA's and NMTR's management. Our responsibility is to express an opinion on these combined financial statements based on our audit  The prior year summarized comparative information has been derived from the combined financial statements of AMTA and NMTR for the year ended June 30, 2010 and in our report dated October 8, 2010, we expressed an unqualified opinion on those combined financial statements.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in teh circumstances, but no for the purpose of expressing an opinion on the effectiveness of AMTA's and NMTR's internal control over financial reporting.  Accodringly, we express no such opinion.  An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluting the overall combined financial statement presentation.  We believe that our audit provides a reasonable basis for our opinion.

Gelman, Rosenberg, & Freedman
Certified Public Accountants and Consultants

November 8, 2011