Mr. Mark Richardson
CEO
JMR Capital, Inc.
Anaheim Hills, CA 92807

Dear Mark,

Finally, I'm getting a handle on retirement and I would like to take this opportunity to thank you for all you have done for me to make this possible.
Your professional services were extraordinary! I marveled at with what east you completed the sale of my company to one buyer and the sale of my commercial building to another buyer.

When the transfer of the Company turned out to be unpredictably difficult you did not hesitate to apply your skills in diplomacy, function as facilitator between buyer and my former employee, and navigated rough waters skillfully since no bridge could be built between us, the seller and buyer.

As bonus, you introduced me an experiences CPA to assist me in the complexities of tax planning and taking on the task of preparing my corporate and personal tax returns. We are working well together.

It's never too late to celebrate your double success of closing two escrows successfully and I would like to extend a dinner invitation to you and your family so we can feast and toast your accomplishments.

Retirement is grand!

Kindest regards,

Orange County, CA.