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

Re: Letter of Recommendation

To Whom It May Concern:

This letter is to recommend Greg Winfield to potential clients. The best way I know how to provide a recommendation is to describe the result the individual provided.

Greg joined Cleo Inc as a Sales consultant in October 2005. Cleo was facing a very difficult time with our business and sales results. Greg provided excellent counsel and guidance not only to the Sales Team but also Senior Management. In January we requested Greg to join us for a 6 month period to insure we delivered the results Cleo Inc required. Greg stayed with us through June and we grew our sales for the first time in 5 years.

Once we had recruited the right long term person for Sale, we requested Greg to work with our Operations Group to reduce scrap and drive improved efficiencies. This year we are generating for the first time in 4 years favorable labor and material variances. This was not a standards switch but more of a process improvement focus.

During his entire tenure at Cleo Inc Greg maintained a professional outlook, but continued to focus our attentions on the critical few areas we needed to improve.

Greg was a real pleasure to work with.

Sincerely,

Chuck McGonigle
President