Proof of Service Accountant Letter

June 3, 2050

Robert L. Cioffi

Accounting Manager

Clear View Accounting

3992 Grant View Drive

Milwaukee, WI 53226

Dear Mr. Cioffi,

I write to you on behalf of Mary R. Payan. I am Miss Payan's accountant, and I can confirm her service to our firm for the last 15 years.

She has demonstrated high professionalism and competence during her tenure and significantly contributed to our firm. Miss Mary R. Payan has always fulfilled her duties responsibly and promptly.

Please don't hesitate to contact me for further information or clarification.

Yours sincerely,

Walter F. Cutler

Accountant