January 26, 2005

Mr. Mike Wilson
The George S. May International Company
303 South Northwest Highway
Park Ridge w Illinois 60068-4255

Dear Mr. Wilson;

I would like to take this opportunity to thank you and your staff for assisting our company.

Our company hit several major issues in 2004 that affected our bottom line, The George May Company came in and through your analysis were able To determine areas of deficiency. Identifying areas that needed improvement was only the first step, but you also provided us with positive implementation of systems with quantifiable and measurable savings.

I have been very satisfied with the services received from your staff, and hope to Refer other companies to you.

Thank

President, Owner