February 5, 2002

I'm writing to thank you most sincerely for the fine accounting services you have provided to Shalimar Country Club since 1984. Even though we are a small account we have never felt that our business is not important to you. You and your staff have always been extremely helpful and responsive to our needs.

It is a wonderful feeling to know that all of our accounting and tax matters are correctly performed and monitored. There are enough other things to worry about in business and so we appreciate you and your staff very much.

This letter is to thank you for all the times we called with a question... and you or your staff found the answer promptly... and answered carefully and cheerfully. Many thanks for all the services... over all these years.

Please feel free to have prospective clients call me for a personal recommendation at any time.

Sincerely yours,

Jane Neuheisel
General Manager