Dear Steve:

You worked with our firm for almost twenty years and during that time you provided us with truly exceptional service on many fronts - analyst, customer service, benefit comparisons, legislative interpretations, and assisting us with keeping our plan competitive.

You brought to us a wonderful mix of attention to fiscal and corporate needs, along with a high level of sensitivity to our staff and always in a most professional way. You were always on our side!

Sincerely,

The S/L/A/M Collaborative

April 25, 2006

To Whom It May Concern:

It has been my pleasure to work with Steve Kops over a number of years. Steve has a special talent for dealing with a multitude of issues. His breadth and depth of knowledge have provided the basis for solutions to issues that charted the most direct course to our goals

I have truly appreciated the excellent representation we received from Steve. He is always a professional and has provided us with solid advice in making sound business decisions.

Sincerely,
Patricia Willis
CFO
Cheshire Academy
Cheshire, CT

May 25. 2006

Dear Steve:

Caspari relied upon your advice and recommendations on the structure of our group medical plan and for provider selections from 1990 through 2005. You demonstrated an excellent knowledge of the products offered in the group medical plan market and the associated costs for our approximately 100 employees located in Connecticut and New York. At your suggestion we introduced Flexible Spending Accounts and later the BennyCard debit card, which the employees really appreciated. Before each annual renewal you prepared comprehensive comparisons of plans available for our two state locations and gave us your recommendations of which plans best met the corporate goals of offering our employees the best plan based upon coverage, service, cost, and our corporate culture. You also kept us informed regarding trends and legislative changes with potential impact on our benefit plans and certain employment practices.

We wish you well in your new business venture.

Frederick E. Finkenauer
Vice President

Caspari, INC.