@Scott Trench, I hope we can continue encouraging others to share their tough experiences here rather than seek truth on other website forums.

The only thing I can do to help justify it is that now with income in the highest tax bracket, I am saving 37% on any depreciation I can get.Will someone either wake me up to my new found delusions or encourage me that I am still on the right track.

If you are being represented by an agent, encourage them to be the "squeaky wheel."

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.