October 17, 2003

Dear Sir or Madam,

I am writing to let you know how pleased we are with the services provided by Heather Rowan. She has always completed every task in a timely manor. Her business savvy and understanding of bookkeeping practices has proved to be an important asset to us. She is willing to accept many business related responsibilities.

She is always able to convert business needs into practice relative to bookkeeping and has provided many beneficial ideas about marketing and sales as well. Her knowledge of Quickbooks* is unlimited. She has accomplished things in Quickbooks* that were unimaginable. She has improved our office management to insure that the workflow is fast, smooth, and accurate.

Her computer skills are excellent. She not only helped us with Quickbooks* but also with Microsoft Word and Excel issues. She even worked on our website and contributed to advertising design.

I believe she would be a valuable asset to any small business in need of any of the above mentioned services.

Yours truly,

John Groenewold

Proprietor