November 9, 2001

To Whom It May Concern,

If you are in the market for a POS system, you have contacted the right team - Mik & Associates.

After a yearlong process of trying to get an "Off-the-Shelf" POS system to work in our telecommunications environment, we set out to find a new system. Mik & Associates was the first company to respond to our request, and honestly, the only system we found that would do everything we needed it to do. A specific example is, their system allows us not only to make sales, but track commissions on those sales

Within 2 months, we are now "live" and running the Fusion POS system in three states and 7 retail stores. MIK has worked closely with us to customize their Fusion product to work within our very complex retail environment.

The system is extremely user friendly, the store managers/employees could not be happier, and the headquarters support team is fantastic. The staff at MIK has made this "HUGE" undertaking a piece of cake.

If you have any questions regarding the Fusion POS system, or would just like to talk to someone about the MIK/Fusion experience, please fell free to call us at any time at 972-373-1236.

Valor is proud to be a partner with Mik & Associates, and we are looking forward to our future together as Fusion POS partners.

Sincerely,

<Signature>                              <Signature>

Todd Laver                                Kristie Henson

Director - Retail Operations          Specialist - Retail Operations