As a follow up to our conversation, please use this letter as a reference and introduction to other bankruptcy trustees. As you know, when the opportunity has presented itself, I have hired you in bankruptcy cases in which I have served as counsel for a Chapter 11 debtor and as a Chapter 7 Trustee to conduct an auction of real and personal property.

I have always been pleased with your company's timely responsiveness, reporting of proceeds, and high level of professionalism and cooperation.

Myron N. Terlecky