Dear Mr.

Gilbert Lewis,

Good day!

Luther Corp. would like to extend our sincerest gratitude to you for the reference
you gave to Octoarts Corp. We were able to close the deal with them and Octoarts
Corp. will be providing their services starting next month. They also vowed to
inform some of their clients of our services.

We highly appreciate your kind words and confidence in us, which helped us land the
deal.

Thank you again and please do not hesitate to contact me if you need anything.

Regards,

Phil Collins
General Manager, Luther Corp.