February 3, 20—

Mr. Jeffrey D. O'Toole
Vice President
Deloitte, Haskins & Sells
2000 East Randolph Drive
Chicago, Illinois 60601

Dear Mr. O'Toole:

I know what it takes to make a profit in the consulting industry because I have been there--as a Managing Partner in a large consulting engineering firm (Dames & Moore), as President of a mid-size consulting firm, and as Founder and President of a multi-discipline firm.

I am interested in a firm that has growth and/or diversification goals and needs an executive manager who can assume both P&L and marketing responsibility and, eventually, an equity position.

I know the consulting industry. I know that it takes an innovative and unique marketing strategy to produce a top line, and it takes decisive management to meet chargeability goals--I can provide both.

In addition, I have the financial experience to manage and analyze accounting information and negotiate with bankers and other financial groups with respect to long- and short-term borrowing, letters of credit, payroll arrangements, etc.

I would like to meet to see if an association would be beneficial to both of us, and I'll call you early next week.

Very truly yours,

Steven R. MacDonald


SRM/btk
Enclosure: Fact Sheet