Tom: Thanks so much for the beautiful flowers. That was so thoughtful and kind of you, and I appreciate them greatly. We are so lucky to be working with someone like you - someone we trust as a man of great character! Have a wonderful Thanksgiving.

"I do want to compliment you on the quality of this prospectus. It is by far the most thorough review of a company from a buyer's perspective that I have yet seen."

"...in sincere appreciation for your assistance in making the Merger and Acquisition Forum a success. Your unique presentation was instrumental in our overall program being so well accepted. We continue to receive compliments on your talk as well as the forum as a whole."

"I have had an jos_opportunity to review the business valuation report you prepared regarding the consolidated fair market value of the client... in connection with your expert testimony in the case information contained in the report... is well written to the extent that it is totally understandable..."

"As I look back at 1998, I am thankful for several events that occurred - primarily, the sale of my company. I realize that this sale was complicated due to the three selling partner interests and because of the dependency on the Chicago office location, which was not offered for sale. Your dedication and ability to reach resolutions on a number of issues was paramount to completing this sale in a timely manner. Also, I admire your ability to arbitrate with the attorneys and relentlessly keep issues on track. I am truly grateful that Summit Acquisitions was selected as our intermediary and that you were assigned the lead role in completing the transaction."

"The professional manner in which you handled our recent acquisition... is commendable and largely is responsible for this successful closing... I am aware that there were considerable back and forth negotiations between seller and buyer, and in each instance you intervened in a manner in which convinced the seller that the buyer was backed up by professional advice...As a result, the sale was consummated on a satisfactory basis acceptable to each party. Without your professional input, this would probably have never happened."

Tom: I am greatly impressed by the presentation and quality of your work. I look forward to reviewing more offerings from Summit Acquisitions in the future.

Tom: Thank you very much for forwarding the Company Analysis. I would like to compliment you and Summit Acquisitions Group, LLC on the preparation and presentation of the information. I appreciate the approach you take in clearly identifying the business, its performance and opportunities. Your excellent work makes it easy for a potential buyer to understand a company and its history, and to consider the potential for fit and jos_opportunity.