December 22, 2000 M-n-O Advertising 116 74th Street Brooklyn, NY 11209 Dear Jeff; As you know Towne Associates has been a customer of M-n-O for almost two years. This is just a note to let you know how happy we are with your services. We know that we can be difficult and demanding at times but you and Dana are always more than willing to go the extra mile with us, especially as deadline approaches and we need to change the ads yet again (for the 10th time that day!). Your patience and willingness to please coupled with your insight, research and superb execution has made an otherwise arduous process bearable. M-n-O has provided us with outstanding service and we would be happy to recommend your services to all. Sincerely, Wendy Kelin Executive Vice President