September 29, 2004


To Whom It May Concern:

I am pleased to recommend the services of Jamie Gard and the Frederick Ross Company.

With 1-1/2 years left on our lease, Jamie was able to secure us a lease extension that saved us 18% on our rental obligations as well as accommodating our 20%+ annual growth rate.

Through their process, we evaluated multiple scenarios to meet our needs, from short-term sublease expansion space to complete relocation.  The financial analysis of each option performed by their in-house CPA enabled us to compare these options on an equal basis.

I believe the Ross process and creative thinking of Jamie enabled us to achieve a transaction that exceeded our goals.

 

Theresa D. Shelton

Chief Financial Officer & Principal

KRG Capital Partners, L.L.C.

Denver, Colorado

Ross representative for

this transaction:

Jamie Gard