DEAR SIR: Please publish this letter as it explains the findings of the EU Court of Auditors in 2006 on the implementation of the Single Farm Payment (SFP) as it relates to the removal of SFP entitlements at the termination of a lease by lessees.

The European Court of Auditors consists of a member from each member state. The Irish member at that time was Maire Geoghegan-Quinn.