October 1, 2003

To Whom It May Concern:

RE: MR. KYLE DUNN
      HORIZON PLANNING GROUP INC.

We have worked with Kyle in the Group Benefits field over the last 4 years.

Kyle has shown himself to be a driven individual focusing first and foremost on his clients best interest. He has presented to us creative, innovative, strategic ideas and concepts, that address his existing clients benefit needs and increase his firm's exposre to new markets and potential customers.

Kyle's web based employee benefits site is a fine example of his innovative approach to developing appropriate benefit solutions for clients of Horizon Planning.

We look forward to continuing our successful business relationship with Kyle into the future.

Sincerely,

GLENN POIER
Regional Group Manager

The Manufacturers Life Insurance Company
Group Benefits
www.manulife.ca

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Manulife Financial is a leading Canadian-based financial services company, operating worldwide, offering a diverse range of financial protection products and wealth management services.