January 26, 1998

To Whom It May Concern:

We have been conducting business with John Fairles of Fairles Benefit Services for approximately seven years.  His initial approach to us was business-like and competent.  We were impressed by some of his initial comments and ideas to the point that he was allowed to review our employee and management benefit and UIC programs.

John returned to us with a professional and well organised written presentation which concentrated on improvements to those programs combined with significant financial savings to our Company.

It would have been extremely easy to have taken the recommendations contained in the presentation and used them to our own benefit without a change of agent.  Regardless of our previous loyalties, given the extent of our savings and general overall improvement to our programs, we felt that there was no other option than to change our agent of record

Our relationship with Fairles Benefit Services has developed and our confidence in them is such, that they are now responsible for the maintenance of all our benefit and pension business.  There is a mutual understanding of the trust we place in them to continue to keep us in a competitive position for both our employee and management programs.

Should you have any questions regarding our experience with Fairles Benefit Services, I will be pleased to attempt to answer them.

Paul Lake,
President