Testimonials

Elegant Marble, Inc
265 NW 1st Street
Deerfield Beach
FL 33441
Phone: 954-480-6667

October 20th, 2001

RE: Closing on Elegant Marble

Dear Greg,

I want to thank you for the services you performed for us with regard to the purchase of Elegant Marble.

We needed an attorney who knew his way through Florida corporate law; could respond quickly to requests from us, our accountant, the SBA lender and the SBA lender's attorney; could speak in plain, non-legal language to us; and get the purchase closed without costing us our first born child. You performed all of these tasks fantastically.

Please feel free to use this letter and our name as a reference.

Again, we appreciate your help and consideration.

Sincerely,

Stephen E. Poludniak
COO