October 1, 1997

Mr. John Mikalauskas
Mik & Associates, Inc.
1801 Royal Lane
Suite 510
Dallas, TX 75229

Dear John:

I want to write this letter to express to you the overwhelming satisfaction and success we have had with our MIS since you came onboard as our programming partners.

As you are aware I was very skeptical of your abilities early on since I was conditioned by the many failures of previous systems, programmers and the like. I was in fact seriously considering NOTutilizing MISto manage the whole company after seven years of wasted time and money. You have proven to me that there are programmers out there, albeit few, who actually know what to do...and do it well!

MIK & Associates has exceeded my expectations over the past two years by completing every project on a timely basis, implementing systems we have designed and adding great value to those systems with your own knowledge. Everything you have done is done with great customer awareness and quality in mind. I think most importantly you understand our business needs and you can apply your programming knowledge to improving our business.

John, the bottom line is this:

• We have grown 100% in the past two years with the BOSS (Boathouse Operating SystemS). We could not have done so without it. At the same time our non production staffing costs have reduced 15%.
• We expect to grow at least five fold utilizing the current system.
• Our manufacturing operations are producing twice as much as two years ago with the same overhead and management.
• We have improved our ability to service the customer 300% due solely to the BOSS system.
• Our profitability has increased 500% from two years ago to a very high level for our industry.
• I am having a lot of phun!

I thank you and Shawn for everything you have done for Boathouse. I truly feel you are a growth partner to Boathouse and I look forward to working with you well into the future.

Very truly yours,

"SIGNATURE"
John M. Strotbeck
President

PS: I will happily serve as a reference for MIK & Associates.