March 27, 2002

Dear Louie:

It is a pleasure to write this letter of recommendation. When I made the decision to change accountants, I had very definite needs and requirements that my prior accountant was not addressing. Not only have you consistently met and surpassed these requests, you provide additional advice and service that I appreciate and rely on to make various decisions.

You and your staff are always available. Your attention to detail is remarkable; I have the utmost confidence that you are taking care of my account in the best way possible.

As you know, I have referred several of my friends and business associates to you, and they too are pleased with your services. It is nice to know that I can refer clients to you with confidence.

I value the relationship we have developed, and respect your professionalism and expertise. I look forward to continuing doing business with you and your firm.

Sincerely

Kerry Zang, D.P.M., F.A.C.A.S.
Diplomate, American Board of Podiatric Surgeons