December 16, 2004

George S. May International Co.
3750 South Jones Blvd.
Las Vegas, NV 89 103-2259

I’d like to thank your company for the superior processes it has developed for helping companies like ours.

About a month ago, we went through the evaluation process and immediately embarked on a 200-hour program to build new financial and procedural controls for  (edited), and (eduted) This is our closing day and I can only marvel at the productive nature of our alliance with George S. May. In just a few weeks we have emerged with a blueprint for achieving the personal and professional goals that seemed so elusive for so long. We will continue to draw on your expertise as we grow and prosper.

Thanks again for the new outlook you have given us.

Sincerely,

President