PETERS DENTAL CERAMIC STUDIO LTD.

TORONTO, CANADA

June 27th 2000

To Whom It May Concern:

This is a recommendation to employ Peters Dental Laboratory for your Cosmetic, Restorative and Prosthodontic cases.

Although we have our own In house Laboratory, Mark Peters has been kind enough to help us with our surplus work.

We have found him to be very precise and obliging. His work is First Class and deserves your trial and future support.

Yours Truly

A. T. D.D.S.

Prosthodontist