September 5, 2008

Mr. Tynes Hildebrand
President
ExcelPay Business Solutions, LLC
2625 Cumberland Parkway
Suite 100
Atlanta, Georgia 30339

I am delighted that you asked me to write ExcelPay a formal recommendation as I always enjoy singing your company's praises when a potential client of yours calls me for a telephone reference.

Since starting out relationship with you and ExcelPay in 2000, we have grown to appreciate the level of customer service that you and your team routinely provide our 800 or so employees with meaningful benefits in the face of drastically increasing health insurance premiums.

You, your team and the systems and processes that you have developed do a wonderful job supporting our fourteen senior housing communities, their respective Business Office Managers, the accountants in our corporate office and our senior leadership team. ExcelPay expertly manages all aspects of our payroll, workers' compensation program and employee benefits (health, vision, dental and life insurance and 401(k)) which allows us to focus on our core business -- taking great care of our residents, their families and our fellow staff members. ExcelPay is a one-stop shop for any size business that has chosen not to perform these HR related functions in-house.

If any future clients have questions about Arbor's experience with ExcelPay, please do not hesitate to give them my contact information. Thanks you for all you do to support our company.

Sincerely,
Judd Harper
Chief Operating Officer