February 7, 2002

Dear Louie:

AeGIS Financial Services has been a very satisfied client of Mukai, Greenlee & Company, P.C. for many years. We have maintained both a close personal and professional relationship.

Your firm has assisted us with many complicated tax and accounting related matters. Every issue has been handled with an extremely high level of professionalism and the responses are always expeditious. As President of AeGIS Financial Group, Inc. your assistance has been invaluable.

I highly recommend your services to any individual or company without any hesitation. Please use me as a referral for your firm at any time. Prospective clients may call me at (602) 674-1000 should they require any additional information.

Sincerely yours,

Mark P. Stein,
CLU, CFP President