March 31, 2003

Dear Louie:

This letter is a personal thank you to your firm for all of the outstanding work that you have done for not only our law firm but also for me personally and for a number of clients that I have referred to you. I rank the personal and professional relationship that we have had together for the past ten years as a ten on a scale of one to ten.

You and your firm have always gone the extra mile for your clients and that is what sets you apart from other accounting firms that I have dealt with over many years.

I am proud that my firm has a professional relationship with you. I will be continuing to refer clients to you in the future.

Please rest assured that I recommend you and your firm most highly.

Very truly yours,

Richard G. Neuheisel