February 15, 2005

Dear Belinda:

I just wanted to take a moment to send you this note to let you know what a tremendous impact your accounting services have had on our Company.

Having Ward and Associates assume our bookkeeping duties has freed our staff to focus their time and energies on other activities generating more sales and revenues for our organizations. Additionally, your organizational skills that was lacking previously.

You have been a wonderful resource and help in forming a well organized back office here at Plus Intimates. We most certainly consider you a partner in our success. I look forward to a long and prosperous relationship. Thank you.

Very truly yours,
Michael Uhde
Chief Operating Officer
Plus Intimates