Re: Reference Letter for Ms. Heather Rowan

To Whom It May Concern:

Heather worked directly for me from March of 2000 until August 2003. Her primary functions were Accounting, HR and project management in our Graphics division. In August we sold the Graphics division and Heathers role was eliminated. We now consult with Heather for accounting activities.

As for ability and performance, Heather is great. She knows QuickBooks extremely well and easily setup, managed and maintained 3 different sets of books for us. This included electronic payroll, payables, receivables, and a number of special reports. Heather also managed HR and did a wonderful job. This included all our insurances: health, product liability, worker comprehensive and business liability. She dealt with state fillings and other HR duties.

Overall Heather is an exceptional person and employee, very diligent and responsible. She has good management skills and would be an asset to any organization.

Sincerely,

Patrick Wilkerson, CEO

Flatout Group, Inc.