September 10, 2008

TO WHOM IT MAY CONCERN:

We would like to recommend the services of EXCELPAY Business Solutions. We have found them to be efficient in handling our payroll needs. Having been a client for well over a year, we have received exceptional service. All quarterly & annual reports have been handled in a timely matter.

We are extremely pleased to have been assigned a payroll specialist on day one, and as of this date, we are using the same specialist -- unlike previous firms that constantly changed out specialist.

Please feel free to contact me.

S. Evans
CFO
BEvans Enterprises LLC