April 16, 1984


C.G.S. Pert
Suite 3-536 Kalakaua Avenue
Honolulu, Hawaii 96813

Attn: Randy Craft

Dear Randy:

     Our fiscal year is drawing to a close and we eagerly look forward to the next year, as we have certainly gained much in learning experiences with the guidance and direction C.G.S. Pert offered to us all.

     We thank you for keeping us "on track" and we appreciate your patience, understanding, concern and presence with our rapid growth which you most definitely were an instrument in having us constantly aware and committed to our goals.

                           Yours truly,

                            MORKEN MANUCTURING CORP.

                            David R. Morken



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