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Mark Steven Ostroff
May 13, 1998

Dear John,

I want to say thank you for your help in bringing my lawsuit to a positive ending. 
I hope you will accept my heartfelt "thank you".
All the best.

Mark

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Hoeppner Wagner & Evans LLP
October 31, 2007

Dear Mr. Hayes:

Enclosed please find a check representing payment of Invoice No: 1511 for services.Your professionalism and cooperation in this matter is appreciated.
                                                                           
                                                                 very truly yours,

                                              Hoeppner Wagner & Evans LLP

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Managing Director

John W. Hayes

Phone: (630) 573-7654

Fax:(630) 573-9930

Cell: (630) 670-7654

Toll Free: (800) 898-3048

e-mail: jwhayes@anchorval.com