JOACHIM DOEPP   
EXECUTIVE VICE PRESIDENT   
COMMERZBANK AG   

2 WORLD FINANCIAL CENTER
NEW YORK, N.Y. 10281-1050
PHONE (212) 266-7270
FAX (212) 266-7500
(Email omitted to protect privacy)

March 13th, 2002

Mr. Gerhard Hirsch c/o
S&K 2000, Inc.
One Madison Street
East Rutherford, N.J. 07073

Dear Mr. Hirsch:

I herewith would like to thank you very much for the excellent services rendered by your Company in all phases of our move from Bielefeld, Germany to Scarsdale in Westchester County this last February.

We found your staff to be reliable, experienced, well organized, professional and courteous. They paid special attention to and took great care in moving and assembling some of our furniture that needed more than the usual handling.

Your team was clearly motivated and performed admirably, not to mention that all our requests were taken care of promptly and in a most efficient manner.

I also would like to relay my special thanks to David and his crew, who all were patient, detail oriented, showed flexibility and even in stressful moments remained calm, cheerful and professional.

In conclusion, I am pleased to reconfirm full satisfaction with the services by S&K 2000 and will — without any hesitation — recommend your Company to any of my colleagues or anyone else who is contemplating a relocation either to Germany from the US or vice-versa.

Sincerely,

(Signed)