Dear Ron:
It has been my pleasure to work with you and your team of benefit specialists since 1994. Over those years you have consistently and professionally delivered solid advice on current plan design options and delivered the best in pricing from the industry's leading vendors. Your services have benefited companies I have been associated with from those listed on the NYSE to the current start-up that is well on its way to developing into an industry powerhouse.

Besides the above, you and your team have always supported me from an administrative standpoint including monthly analytical reports, due diligence support and additional on-site resources to complete acquisitions when my limited internal staffing needed support.

If I can be of any assistance with future clients who have questions about your services, please feel free to have them contact me at the above address. Thanks again for all your help over the years.

Sincerely,

Thomas R. Miller