January 6, 2004

To Whom It May Concern:

I am writing to offer my recommendation for Fusion software, and more importantly, for Mik & Associates, Inc.

Sports Giant LLC is a leading retailer of Hockey equipment, with six retail stores. When deciding on a software package to use as a POS system, we originally chose Fusion because of its ability to interface with our enterprise wide system, MAS 500. We could not be happier with our decision.

Fusion is an extremely versatile program. It provides the ability to perform all of the functions that we need out of a POS system. It has been extremely reliable, and served us well.

Yet what makes Fusion so powerful is the fact that it is published by Mik & Associates. I have used several software systems in various businesses, yet I have rarely found a company more willing to go the "extra mile" for its customers. When Sports Giant needed to add a custom lookup screen to the software to meet our needs, the team at Mik & Associates was able to accomplish our objective quickly and at a reasonable cost. Whenever we have questions, they are very responsive. Furthermore, they are proactive in seeking solutions for their clients. They recently called me unsolicited to offer advice on a challenge that we were facing with respect to a credit card module. They offered to provide us with a solution (at minimal cost to us) that would help our Fusion system interface better with the credit card module. They are extremely responsive to every request we have.

I have found that when purchasing software, there are usually many systems that will meet one's needs. Clearly, any system must possess certain functionality, and Fusion fulfills all of our needs admirably. However, what sets Fusion apart are the people behind it. In my experience, having a vendor who stands behind its system, is willing to customize its product, and takes a proactive approach to solving your problems is at least as important as having extra "bells and whistles". In this area, Fusion and the team at Mik & Associates' software clearly shine.

I heartily recommend the Fusion system and Mik & Associates, Inc. to any prospective purchaser.

Sincerely,

SPORTS GIANT LLC

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Sam Simkin
COO/CFO