September 1, 2008

Dear Brian;

We would like to thank you for the excellent service you have provided in facilitating the sale of our business. We appreciate your professionalism and support in handing all the arising issues as well as the numerous phone calls and inquires. Your experience and advice regarding the rental agreement issue was invaluable. We are pleased with the outcome of the sale and would not hesitate to recommend your company to others.

Sincerely,

Barbara and James Robinson