December 29, 2004

George S May International Company
303 S Northwest Hwy
Park Ridge lL 60068-4255

Dear Sirs,

Since starting up two new pharmacies this year have been struggling to move from a loss position to one of profit. Also, most of the work and all of the decisions fell on my shoulders. Coincident with planned growth I needed to make some changes.

I brought the George May Company in on December 8th to help make the necessary changes that would improve performance.

Your people have developed the controls to manage day to day operations. These include performance evaluations, job descriptions, a number of administrative personnel forms and operating reports. I now have annual and monthly budget targets as well as individual store budgets. I can track results and take action as needed.

My key staff have been trained in using these new methods. I believe the savings identified are achievable and have been incorporated in the new 2005 budget. I am satisfied with the work done by your staff and look forward to working with them in the future.
Thank you.

Yours sincerely,

President