Attached files

file filename
8-K - TIERONE CORPv182774_8-k.htm
EX-99.2 - TIERONE CORPv182774_ex99-2.htm
EX-99.3 - TIERONE CORPv182774_ex99-3.htm
Exhibit 99.1

KPMG
   
 
KPMG LLP
Suite 1501
Two Central Park Plaza
Omaha, NE 68102
 
Suite 1600
233 South 13th Street
Lincoln, NE 68508-2041
Telephone    402 348 1450
Fax               402 348 0152
Internet        www.us.kpmg.com
 
 
Telephone    402 476 1216
Fax               402 476 1944
 

April 23, 2010


Private & confidential
Mr. Charles Hoskins
Audit Committee Chairman
TierOne Corporation
1235 N Street
Lincoln, Nebraska 68508

Dear Mr. Hoskins:

This is to confirm that the client-auditor relationship between TierOne Corporation (Commission File Number 000-50015) and KPMG LLP has ceased.

Very truly yours,

/s/ KPMG LLP


Cc: 
James Laphen, Acting Chief Executive Officer
Chief Accountant, Securities and Exchange Commission
Office of Thrift Supervision
Federal Deposit Insurance Corporation
 
 
KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.