Lynch Sales Company

Kai Mortensen's Fine Home Furnishings

Calgary, Alberta

November 4, 2004

Mr. Joseph Connolly
Daniel Lynch Sales Company
161 Ottawa Ave. NW, Suite 300-F
Grand Rapids, MI 49503

Dear Mr. Connolly:

We would like to thank you for the important part you played in the success of our Retirement Sale. Gordon Zuliani’s professionalism, his expertise, his energy and his enthusiasm were truly appreciated.

He kept us on as even a keel as could be expected, and controlled sales without being heavy-handed. Not only were your initial projections right on, but Gord took great strides to control our advertising costs, prepare our floor for constant movement of goods, and manage our existing staff plus his staff with no conflict. We reached and surpassed our sales goal. It was truly a team effort.

Your company’s reputation and professionalism are paramount, and we would recommend your company with very high regard.

Sincerely,

Kai Mortensen
Margrit Mortensen