January 31, 2005

Gentlemen: As a leading expert in Financial Roadshow Communication, I would like to suggest a way in which Web-based dissemination of IPO data could be made totally consistent with the verified 'prospectus' information without diluting the 'sales effectiveness' of the roadshow marketing campaign......

My company has been advising most of the Global Investment Banks and their IPO clients in this area for twenty-five years, and we would be delighted to help clarify this tricky issue.

Very best regards,

L. Lee Bowman
Managing Director
The Kingstree Group