Little & Saputo issues attorney opinion letters to the Federal National Mortgage Association ("Fannie Mae"), the Federal Home Loan Mortgage Corporation ("Freddie Mac"), the Federal Housing Administration ("FHA") and the Veterans Administration ("VA") as part of the agency project approval process. In addition, we prepare amendments to bylaws and CC&Rs as appropriate to comply with the requirements of these agencies. Little & Saputo also assists developers in the documentation necessary to establish working capital accounts needed as part of the FHA project approval process.