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October 19, 2006

Atten: [IPA Employee]
IPA
1250 Barclay Boulevard
Buffalo Grove, IL 60089

Dear Sir,

Dear Sir,
In regard to the consulting services rendered to our firm, we three partners find that this engagement presented us with priceless tools to grow our business to new heights. [IPA Consultant] was a delight to be with, ever patient, and very thorough as he worked with with each one of us. The consulting engagement and tax planning is truly what we have needed for many years. And given the opportunity, I will recommend your services to others.

Sincerely,

[IPA Client]

Automotive | Contractors | Distributors | Job Shops | Manufacturers | Restaurants | Retail |

IPA Contractor Client Opinions

"...our business will be even more profitable..."

"I would like to first say a big THANK YOU..."

"...was the best thing that happened to us since buying the company."

"...we would like to sincerely thank [IPA] for an extremely difficult job well done..."

"We were beyond satisfied with [IPA's] input and assistance."

"...has helped us secure valuable employees who actually like working here."

"I want to thank IPA for sending [Consultant] to us."

"The time [IPA] has spent with our business is invaluable."

"We have sincerely enjoyed working with [IPA]..."

"...I had my doubts and reservations when the project began..."

"Thank you to IPA ..."

"It has been real eye opener since [IPA] has been in the office..."

"...[IPA's] professionalism and knowledge has been impeccable."

"Thank you all..."

"Market conditions have always been a concern but now we have the tools to continue..."

"...has been extremely thorough and knowledgeable ..."

"...we are very pleased with the result."

"...has been a pleasure to work with."

"I would like to express our thanks..."

"I can't thank you enough..."

"The "IPA" team were wonderful to work with."

"There is just so much I have learned..."

"I am very pleased with the results of this project..."

"Thanks again for everything..."

"...I needed to be in control of my business..."

"[IPA's] professionalism is to be commended."

"...priceless tools to grow our business..."

"...this was a very positive experience..."