March 4, 2005

SENIOR CARE

George S. May International Co.
303 South Northwest Highway
Park Ridge, IL 60068

To Whom It May Concern,

In the past several years our Company has experienced a very healthy growth in sales. However, the profit has not grown proportionately. As owners, we have also found that our ability to effectively manage this growing company has diminished and in fact the company has begun to manage us. These two factors led us to partner with George S. May to help us manage our growth and do it in a profitable manner. The May Staff Executives started working with us on February, 14, 2005.

As we conclude our work together, I am very pleased with the results delivered by the May staff. With their help we now a Functional Organization structure to help us function more efficiently and channel responsibilities and communications in an orderly fashion. With the help of the Customer and Competitor surveys we have determined our position in the marketplace and our approach to being the leader in our industry.

We now have the metrics to track results and behaviors to help employees at all levels to evaluate performance and results. Thanks to the May Staff we have developing a team approach to help our CAREGivers increase their productivity and an incentive program to reward such behavior among the teams and among the staff. The MSP Training program was initiated and is now scheduled to continue to enhance our CSR’s professionalism and abilities.

The financial tools we now have include such things as Cash Flow Management, Overhead Calculation, a Break-Even Analysis, a Variance Report and a Labor Burden calculation which we believe will be invaluable tools. Most importantly, we have a functional budget and the knowledge of how to use it as a flexible financial tool.

Not only have we been given a myriad of tools to grow and manage our business, but the knowledge to use the tools after your Staff Executives leave us! I believe the projected savings presented to us are both realistic and attainable.

We look forward to the future with enthusiasm and confident in the knowledge that we now have the ability to manage that growth profitably.

Sincerely,

C.E.O.