September 5, 2008

Tynes Hildebrand
Excel Pay
2625 Cumberland Parkway
Suite 100
Atlanta, GA 30339

Dear Mr. Hildebrand,

I am writing to thank you for the fantastic job your company has done for us over the past two years. Simplifying our payroll process, simplifying our benefit programs (both health benefits and the 401k program). The personal service we receive is unparalleled, something with which the larger payroll companies cannot even compare.

While no service provider can be flawless, whenever questions have come up, your staff have been tenacious in their rectifying of issues. Again, thank you and if there is ever anything Orotek can do for you, please do not hesitate in asking.

Sincerely,
Trey Brantley
President