Dear classmates, After a long and demanding winter term, many of us expected the final marks of the courses to reflect the amount of work we invested in class participation, individual study and group project as is required by the university's standards. In my case, some marks does reflect such efforts, but there is one particular case where despite my best effort, the final grade is unfair relative to my expectations. It is no secret that I was removed from IMacc students due to a low mark in Advanced Accounting Theory course with Professor Fayez Elayan. I know that many of you failed this class despite your best efforts and hard work, and some students also will face removal from IMacc. I do believe that as is unfair treatment not only for me, but for all my other classmates.