November 23, 1999

To Whom It May Concern

We have been clients of Mr. Kyle Dunn, representative of CM Oliver, since early 1996. Since we began working with Kyle, he has acted as our primary financial and investment advisor.

There are a number of reasons for this, not the least of which has been Kyle's history of exemplary service for us, going above and beyond, in terms of responsiveness and customer care.

In addition, we'd also like to comment on Kyle's access to and provision of timely market information. We have found him to be extremely knowledgeable and up to date in terms of financial planning and tax minimization opportunities. His level of technical expertise is all the more appreciated by us, as we both work in the financial services industry.

Should you require further information, please do not hesitate to contact us.\

Jeff and Lisa Harris