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1200N CouNm’-Clr~BUILDING <br />227W.JEFFERSON BLVD. <br />Soum BEND,INDIANA 46601 1830 <br />CITY OF SOUTH BEND PETE BUTTIGIEG,MAYOR <br />PHONE 574.235.9216 <br />FAX 574.235.9928 <br />EXHIBIT B <br />DEPARTMENT OF ADMINISTRATION AND FINANCE <br />May 20,2019 <br />Baker Tilly Municipal Advisors,LLC <br />8365 Keystone Crossing <br />Suite 300 <br />Indianapolis,Indiana 46240 <br />Re:City of South Bend,Indiana <br />IDEM —Annual Financial Assurance Test <br />In conjunction with your engagement to apply agreed upon procedures to the test of <br />Compliance by the City of South Bend,Indiana (the “City”),we confimi that the City <br />does not have any outstanding General Obligation Bonds rated below Baa as issued by <br />Moody’s or BBB as issued by Standard and Poor’s,as of the date of this letter. <br />Daniel Parke <br />City Controller