Exhibit 99(c)

November 22, 2005

Mr. Tom Olinger

Vice President, Corporate Controller

Oracle USA, Inc.

500 Oracle Parkway

Redwood Shores, CA 94065

Subject:	WRITTEN CONSENT TO REFERENCE DUFF & PHELPS, LLC
	VALUATION IN S-4 FILING OF OZARK HOLDINGS, INC.

Dear Mr. Olinger:

We hereby consent to the inclusion (or incorporation by reference) in the Registration Statement on Form S-4 (No. 333-129139) (the “Registration Statement”) of Ozark Holding Inc. of references to our valuation regarding the personal and real property, intangible assets and deferred revenue – maintenance liability of PeopleSoft, Inc. provided to you on June 24, 2005, and to references to our firm’s name therein. In giving such consent, we do not admit that we come within the category of person whose consent is required under Section 7 or Section 11 of the Securities Act of 1933, as amended, or the rules and regulations adopted by the Securities and Exchange Commission thereunder, nor do we admit that we are experts with respect to any part of such Registration Statement within the meaning of the term “experts” as used in the Securities Act of 1933, as amended or the rules and regulations of the Securities and Exchange Commission thereunder.

Sincerely,

/s/ Duff & Phelps, LLC

Duff & Phelps, LLC

By:	Glen N. Kernick
	Managing Director