Certain organizations such as the AICPA and the State board that issues the CPA license mention what a CPA can / can't do to retain his / her license.Providing a comfort letter is an 'attest service'.Furthermore, CPA firms are encouraged to have insurance, which may mention that the firm can not provide comfort letters.What the mortgage company is looking to do is potentially have another person to go after if the mortgage goes south.It is not worth it to a CPA to get a few hundred dollars but potentially get a lot more in risk exposure.

:)Hey Lane, my advice would be if your town doesn't offer any networking or events, I would encourage you to take matters into your own hands!

I would encourage you to read up on debt to income ratios (DTI for short).  

The easiest way is to bring on a partner who has a lof of capital they are looking to deploy, but I always encourage having sufficient reserves.  

I appreciate the encouragement.

SHRA (Sacramento housing) encourages landlords to rent to their clients and gives incentives for renting to the clients in the good neighborhoods (most owner occupied areas). 

So, first I'd encourage you,even though technically  you might not need a QI for a simultaneous swap. 

It should encourage a free economy with respect to residential housing recognizing that large profits would encourage competition/development.  

@Sai Kumar Recommend exploring as many sources as possible to get referrals AND cross-reference them to get as much accurate information as possible.Check out NARPM.com, BP’s Property Manager Finder (BiggerPockets: The Real Estate Investing Social Network), etc.Also, encourage you to learn from the mistakes of others - by reading posts here on BiggerPockets about owners not having their expectations met by their current Property Management Company.

It seems to me that your knowledge and experience with self-directed IRA is quite limited so I encourage you to be open-minded and just hear what others who did it successfully are saying.