SAMIR Y. NAGUIB
7704 West Coal Mine Place | Littleton, Colorado 80123
H: 303-973-3456 | C: 720-969-5584 | snaguib@msn.com

July 21, 20—

Jeffery D. Emerson
Arthur Andersen
501 Second Street
Sixth Floor
Rockford, Illinois 61110

Dear Jeff,

It was great meeting with you the last two days. I would like to take this opportunity to let you know I enjoyed my visit to the office and Rockford very much. I feel that things went beautifully and that I got along well with everyone I met.

I especially liked the total client service attitude and the professionalism the partners displayed. I also enjoyed my tour of Rockford in the afternoon. I was even tempted to extend my visit an extra day to get a chance to see more of the community.

Jeff, I feel that there is a good match between my background and expertise and your needs. The office, and the firm in general, seem to have many learning and professional growth opportunities for me. I also feel that I have talents and expertise I can contribute to you--especially in the area of research and consulting and the area of advancing the automation of the tax and accounting functions.

I am very interested in pursuing a career with Arthur Andersen and I am looking forward to talking to you again in the near future.

Very truly yours,

Samir Y. Naguib