Mr Gregory A. Winfield
Winfield Management Assoc., Inc.
1127 Hagys Ford Rd
Penn Valley, PA 19072

Dear Greg

Greg, I would like to thank you for the Managing for More® session last week. As you can imagine, there was a great deal of trepidation from the Sales and Marketing personnel; the extensive financial "homework" was a little intimidating. However, the feed back from our middle management team and our independent sales agents was terrific! The outcome exceeded my expectations. Results included proposals and projects for:

• Revising agent commission structures based on profit margin, mix and not just volume.
• Solutions for claims administration problems.
• Revised Point of Sale procedures designed to save over £1million annually; and
• New aggressive timing for implementing other synergies.

While it might have cost more than I would have liked, I believe the results will more than pay for it. Our greatest challenge continues to be changing our culture, from pure sales to a profit mentality. We are making great progress, albeit slower than I like. Managing for More® is definitely the right message/style for this group.

Yours sincerely

George Weber
Director - European ESB Operations