CSS INDUSTRIES, INC.
1845 WALNUT STREET
SUITE 800
PHILADELPHIA, PA 19106-4755
(215) 569-9900
FAX (215) 569-9979

DAVID J. M. ERSKINE
PRESIDENT & CHIEF EXECUTIVE OFFICER

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

Dear Greg,

A year has passed since you took most of our managers through Managing for More® and I have taken a moment to assess the value we have received. Over all, I am very pleased with the results. Even though it is not possible to precisely quantify direct cause, I am confident that the following results are largely due to the skill learned in Managing for Moreâ and specific follow-up sessions you held at two of our companies. I'll highlight three specific examples.

One of our companies had not had a price increase for over five years despite rising raw material costs. The training and tracking tools you provided were instrumental in gaining almost 5% in price this year from the world's toughest customers in a soft retail environment. Our sales managers now know they can do it.

Another one of our companies has turned its sales force from being volume driven price sellers to business managers responsible for the profitability of their accounts. We have gained over three margin points as a result.

Because of the training in "earn and turn", I was able to smoothly institute an ROI based bonus plan to replace the previous sales/EBIT based one. As a result, I believe we will finish this year with a 10% reduction in capital employed as well as record earnings.

One of the key indicators of changes in behavior is a change in the vocabulary used in business discussions. "Earn and turn", "price water-fall", "the four rules of money" and 'return on investment" have now become ubiquitous in CSS business discussions.

Thanks for your key role in making these changes happen.

Sincerely,

David J. M. Erskine