April 14, 2000

I am writing to you today in the hope that I may offer some insight on a particular transportation company. It has come to my attention that Dan Hiller and his company Classic Limo are in the running for a possible corporate contract with your company.

Simply put, Dan's level of service has always been nothing short of impeccable.

Dan has worked with Merrill Lynch & Co. for about 11 years. During that time he has transported, guided and overseen the schedules of various Merrill Lynch employees and their guest in all levels of management.

He has interfaced with CEOs of companies that we've brought through town, analysts marketing all over the state and salespeople from various parts of the country. On every occasion Dan has always displayed the same high level of professionalism, consistency and dependability.

He has also maintained an excellent staff of workers that we've always felt comfortable dealing with and depending on.

In short I would recommend Dan and his company with top-notch accolades. Please feel free to call me to discuss this in more detail if the situation arises.

Based upon our experience at Merrill Lynch & Co., I know that you will not regret creating a new business relationship with Dan and Classic Limo.

Sincerely
Thomas W. Poehls
Vice President