Manjit S. Bhalla
501 E 12th Street
New York, NY 10009
July 31, 1997

My dear Mr. Joseph,

I have been doing business in this country for appoximately
17 years. In all these years I have yet to come across a
person as honest and sincere as yourself.

When I came here towards the end of January 1997 to buy the
magazine racks you promised to take the racks if I wanted to
return them within a year. Unfortunately the business did not
take off and I had to return the racks to you.

True to your word, you promptly refunded the money in cash and
with a smile. I thank you very much for your cooperation, and
would gladly recommend you to anyone buying the magazine racks.

I wish you good luck, prosperity, and lots of business success.

Thank you.

                                           Yours Sincerely,

                                           Bill Bhalla