Goldman Sachs – Ronald Marks, MD.

Goldman Sachs International
| Peterborough Court | 133 Fleet Street | London EC4A 286
Tel: 020 7774 6106 1 Fax: 020 7552 7210 1 E-mail: xxxxxx@gs.com
Regulated by The Securities and Futures Authority

Ronald G. Marks
Managing Director
Fixed Income. Currencies & Commodities Division

March 16,2001

S & K 2000, f nc.
One Madison Street
East Rutherford
NJ 07073

Dear Sirs,

This letter is to highly praise David Testerman who recently supervised our international move and storage delivery.

David was patient, detail oriented, articulate and organized. He managed his crew constructively and ensured the hlghest customer service was in effect at all times.

During stressful moments, David remained calm, cheerful and professional. He was a pleasure to do business with and is an asset to S & K 2000 Inc. Please convey our appreciation for his efforts and hard work.