To whom it may concern:

I am very pleased to let you know that my practice is being transferred to Norman Fleischer, CPA, who has an office in Fairlawn, NJ.Norman has been a trusted colleague for over 30 years, and I am confident he will provide you with the same caring service as I have endeavored to do over the years.

Norman is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants.

He is the past president of the Bergen County Chapter of CPA’s and has served as the chairman of the monthly educational breakfasts for the Chapter.

I recommend that you check out Norman’s website at www.normthecpa.com to see the broad range of service that he can provide for you.

Norman M. Fleischer, CPA, LLC

26-07 Broadway, Suite 14

Fairlawn, NJ 07410

Tel: 201-794-1119

Fax: 201-794-0079

Email: norm@normthecpa.com

Very truly yours,

Robert A. Gindes