R. Dixon Thayer, Executive Director
Global New Business Operations
Automotive Consumer Services Group

Gregory A. Winfield - President
Winfield Management Assoc., Inc.
1127 Hagys Ford Road
Penn Valley, PA 19072

Dear Greg,

As I reflect on the progress we have made over the past two years in Global New Business Operations, I am drawn to the work by you and your team.

There are three fundamental elements that must be harmonized to create a performance management "profit culture" in any forward-looking business:

1. The Skill to lead in uncertain and ever-changing times
2. The Will to achieve audacious goals
3. The Structure to allow aggressive entrepreneurial managers to tangibly realize their fullest potential

I am convinced the recently completed roll-out of the Managing for More® profitability framework with the senior management teams across our multiple divisions will help us to both institutionalize and actualize the performance management "profit culture" so critical to our success.

I have received great feedback from my global leadership team regarding your pivotal role in making the above a reality.

Additionally - your counsel as a board member on the Master Group Board of Directors has helped to conceptually move this group from "turnaround" to "market expertise and growth". This is a testimony to the sincerity and seriousness with which you have applied yourself to the success of our business.

We all look forward to working with you on other projects and offer an open letter of recommendation to anyone you wish to hear from us!

Sincerely,

R. Dixon Thayer

R. Dixon Thayer
Executive Director
Global New Business Operations
Automotive Consumer Services Group
Ford Motor Company