November 24, 2003

Dear Louie,

We are very happy to write this letter of recommendation relative to the services provided to us by Mukai, Greenlee & Company, P.C. Our auditing and tax needs have consistently been handled in timely and professional manner. Your staff has always proven to be courteous and knowledgeable in conducting their work.

We would recommend, with enthusiasm, your firm to anyone looking for professional services and hope to continue our relationship over the upcoming years.

Very truly yours,

James E. Nixon
Vice President