John C. Belden

13161 Sundance Avenue

San Diego, CA 92129

858-922-1219

February 25, 2002

Adam Englund, Esq.

843 Third Street

Encinitas, CA 92024

Dear Adam:

I’m pleased to acknowledge our professional relationship that began over 5 years ago. During that period, we have had the opportunity to work closely on several business development projects and new ventures. I have come to value your business acumen and good judgment of situations and people.

One of the ventures presented a significant civil legal issue for me and I was fortunate to have retained you as counsel. Your knowledge of the law and ability to think through the issues was invaluable. You demonstrated a combination of business and legal skills that resulted in sound advice and a satisfactory conclusion.

I would welcome the opportunity to discuss your qualifications with your prospective clients.

Very truly yours,

John C. Belden