La auditoria de gestión

January 25, 2010

To:

We are providing this letter in connection with your performance of the procedures related to the HFM consolidated reporting package of Securitas S.A.Cand subsidiaries (Forza Alarmas S.A.C. and Forza Amazonica S.A.C) for the year ended December 31, 2009.

We are responsible for the preparation of the HFM consolidatedreporting package of Securitas S.A.C. and subsidiaries for the year ended December 31, 2009.

We confirm, to the best of our knowledge and belief, as of January 25, 2010, the date ofyour report, the following representations made to you during your engagement:

1. We have made available to you all significant information that we believe is relevant for thepreparation of the HFM reporting package, including local statutory accounts, account reconciliations, adjustments entries to prepare the HFM reporting package, supportingdocumentation and information about actions taken at meetings of shareholders and board of directors.

Last meetings of shareholders and directors were celebrated on:

SecuritasS.A.C. November 02, 2009 (Meeting of shareholders)
August 10, 2009 (Board ofdirectors)

Forza Alarmas S.A.C November 17, 2009 (Meeting of shareholders)

Forza Amazonica S.A.C November 02, 2009 (Meeting of shareholders)

2. We areresponsible for the completeness and accuracy of the information supplied to you.

3. We have disclosed to you all known matters regarding accounting matters that could affectthe HFM reporting package.

4. There are no communications from regulatory agencies affecting the local statutory accounts which are the base to prepare the HFM reporting package.