As we wind up Riegels Campos & Kenyon LLP, I want to take this opportunity to thank you and your staff for the help that you have given to us over the last nine years. Your practical advice on law firm administration was invaluable when we were planning the start of our firm, and you were always there to help us through those hectic days when we started up the firm. You helped us set up our accounts, and you have seen us through two different MacIntosh compatible law office billing systems, most recently Brief Accounting. Your assistant Cathy Bergkamp has handled all of our accounting and billing for the last four and one-half years with perfection. Cathy has been at our office twice a week to handle our receipts and our accounts payable, and she has gotten our bills out on the first working day of each month without fail. Cathy’s cheerful and positive demeanor and her diligent and responsible work ethic made it a pleasure to have her working in our office. The bottom line is that we have placed our trust and confident in you and Cathy and you have never let us down. I would recommend your services without reservation. Thank you again for everything that you have done for us.