September 17, 1998

Mr. Tom Nevins
Technics in Management Transfer, Inc.
Ichibancho K.K. Bldg.
13-8, Ichibancho
Chiyoda-ku, Tokyo 102-0082

Dear Tom,

We, at Kemper-Japan, are very pleased by the benefits we have derived from your assistance in producing an effective and current set of Work Rules for us. Your efforts have saved us time and money, and have improved our efficiency and profits in several areas.

It was a pleasure working with you, and I look forward to obtaining your services in the future should an opportunity on other projects presents itself.

Thank you and best wishes.

Yours Sincerely,

Bernard Habet
General Manager, Japan