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

Dear Greg:

Thank your very much for designing and conducting the recent Managing For More® sessions. I am very confident that as a consequence of the sessions, our entire team is now more focused on rapidly improving our overall profitability while still maintaining our focus on improved customer satisfaction. All employees who have now taken the program have expressed satisfaction that their new skills will help them to get the job done.

Your team accurately reflected our strategy and tactical implementation keys to success. Our People now have a much clearer view of exactly what we want them to do and how, if they do it successfully, it will impact the bottom line. Additionally, I believe that the work your firm has been doing in designing a profit-driven incentive system will reinforce the "what's in it for me" aspect of the training.

Again, thank your for your efforts. I look forward to future opportunities to work together.

Sincerely,

Donald R. Smallwood
President