January 29, 2001

Dicks & Coglianese
95 Argonaut, Suite #300
Aliso Viejo, CA

Dear Mike, Chris and Staff,

Thank you all for achieving an awesome settlement for Costa Brava! We are truly grateful.

Augie and I appreciate all the work performed and endless phone calls, and additional dealings with Peters & Friedman.

Additionally, thanks for the guidance and direction on reconstruction. Your talent knows no bounds!

With much appreciation,