Frank L. Mazza

To Whom It May Concern:

Thomas F. Burke ("Tom") has been associated as legal counsel for both my firm and myself for well over 20 years. In addition to being a highly qualified and knowledgeable attorney, he has also proven to be a close and trusting friend.

Tom has handled all of our corporate and trade business. I am sure that anyone knowing the financial and brokerage business, especially at this time, will appreciate the tremendous work and responsibility of this duty. His research has always been thorough and comprehensive, and his fact finding always accurate. Tom displays an integrity which is, unfortunately, seldom seen in the legal profession. At any time that I, my business or my family are in need of legal assistance, I do not hesitate to call on Tom.

Unlike many lawyers, Tom promptly returns calls and gives the personal attention and respect his clients seek and deserve. He takes all the time necessary to explain the litigation process and what to expect. He takes the time needed to prepare for depositions rather than promote "continuing the case". It is my sincere belief that his courtroom experience gives the needed insight when he advises on settlement or trial decisions.

I can say without hesitation that Tom Burke is a great lawyer, a wonderful person, and what I consider a good friend. He continues to do a great job for me and I'm sure he would do the same for you.

The Siegel Trading Company, Inc.
Frank L Mazza, President