Mr. Dick Flamos
Certified Business Brokers
10301 Northwest Freeway, Suite 200
Houston, Texas 77092

Dear Dick,

Just a note to express my appreciation for all of your efforts in selling my company. This was not an easy sale, with my lawyer being in Canada, the lender located in Colorado, and the title company in Houston, but your skill and persistence got it done. Thank you.

Sincerely,

Ron Gilliand
President