John Newell
Mediation and Arbitration Services
John Newell, Attorney at Law

Mr. Thomas Burke
Attorney at Law
'53 W. Jackson Blvd.
Chicago, Illinois 60604

Dear Mr. Burke:

We are in receipt of the signed settlement agreement and are preparing to comply with the next step in the process. This is an opportunity for us to extend our deepest gratitude to you for all you have done for us in your representation of our interests. As you know, our case was not accepted by other counsel who were concerned about the prospects of a defense decision. In fact, before we retained you, several of my close friends who represent the industry advised that we would be fortunate to receive only a nuisance settlement. Your diligence and attention helps us to re-establish our retirement goals after ten long years of almost indescribable stress and anxiety. We are particularly grateful for your oversight of the settlement to avoid a negative tax consequence.

Very Truly Yours,
John Newell