June 25, 1997

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

To Whom It May Concern:

After our company switched to Platinum software, we found we needed some custom reporting to better fit our needs. Our first association with Mik &Associates was through a "middleman" to create the reports we needed. Unfortunately the report did not fit our needs and we quit using it. However, as time passed, Irealized the report had possibilities -- and we desperately needed some help with our reporting capabilities.

With some hesitation Iplaced a call to Mik &Associates to see if we could possibly work directly with the "programmer guru's" and effectively communicate our needs, or if they would even be willing to work with us without a middleman to translate.

Wow, what an experience! These guys are great! They are down to earth, practical, professional and very easy to work with. They were able to understand me and I was able to understand them. They have always communicated at my level of expertise. The result has been several variations of the report we needed which are accurate and dependable. They made suggestions for improving the report. During the entire process Inever felt intimidated, unsure or overwhelmed with information Icouldn't understand.

This group has my wholehearted stamp of approval. We'll remain Platinum users for a long time as long as we have Mik &Associates available for our needs.

Sincerely,

<SIGNATURE>
Judy Tannehill
Comptroller