Mr. Richard A. Flamos, BCB, CBI
Certified Business Brokers
10301 Northwest Freeway, Suite 200
Houston, Texas 77092

Dear Dick,

This is a note to thank you for being the Instructor for the TABB Course 102, Analyzing and Recasting Financial Statements. This course is one of our major courses and always draws a large number of participants. I know that taking two days from your brokerage business and management of Certified Business Brokers is a big sacrifice. This note is to let you know that our entire Board of Directors appreciates you!

This course drew the largest participation of all the seven courses given during our Spring Educational Conference, the week of March 22nd , which I believe is the result of your draw as an instructor.

Warmest regards,

C.A. Mitts, III, BCB, CBI
TABB Educational Vice President
1901 Central Drive, Suite 650
Bedford, TX 76021