AllianceOne

February 22, 2005

Pat Hale Davis

RE/MAX Advantage

15821 West Dodge Rd Ste 161

Omaha, Ne 68118

^{Ms. Davis}

^{I want to extend appreciation to you for you very professional and helpful service on the transaction regarding 6244 I St. We could not have had a successful transation without your quick and knowledgeable actions.  Feel free to use me, as a reference and I will be referring you more business in the future. Good luck to you and your business.}

^Sincerely,

^{AllianceOne Receivables Management Inc.}

^{Thomas Breen}

^{Senior collections Representative}