February 28, 1997

To whom it may concern:

This letter is an explanation of my choice in an insurance agency. What my company needs for an insurane agency is competence service, service, and service. Through out my long association with Skupp Associates Inc. I have received both in large quantities. Skupp Associates, Inc. is always there for me, regardless of the time of day or the day of the week, providing the best advice and service. They are treasured friends and counselor to my business. I highly recommend them for any company that strives perfection as we do.

Yours Truly,

Sandie Donnelly

March 7, 1997

Skupp Associates Inc.
60 Netz Place
Albertson, NY 11507-1412

Dear Mike:

Jet Pak Eletric is a service-oriented company. Our clients are both demanding and discriminating. Skupp Associates' timely and expert response seamlessly integrates with my staff so that we have time to do what we do best: Custom Electrical Contracting.

When searching for an insurance agent, many factors come into play; Pricing is only one of them. To me, service is paramount. Skupp Associates Inc. has consistently provided us with valuable insight into our insurance needs and exposures. Certificates of insurance are issued within 5 minutes of the request. We have never been held up at a job because a certificate was not issued. Claims handling has been uncomplicated because of your professional sounseling. How to report an incident is as critical as the occurrence itself; Skupp's advice has made this process almost painless.

Thanks for all your help, Mike.

Cordially

Todd Rosencrans
President