January 10, 1997

Dear Steve,

It is with a great deal of pleasure that we send this letter of appreciation to you. For the past seven months, you have been an integral part of the management team and we have valued your expertise and input. We found you to be an excellent facilitator, with not only the knowledge of your position but with a sense of humor, as well.

The staff and management of Turner Nissan would like to take this opportunity to thank you for yout leadership and guidance, and let you know that you are welcome back at any time. Your input has been invaluable and we feel that it has made us more aware of the problems surrounding a growing dealership, located in the heart of an ever-increasing populace in a burgeoning metropolitan area.

Your emphasis on the positive, and on the human resource aspect of the modern day automobile industry, has been an eye opener for all of us. Your facilitating techniques are non pareil.

Again, thank you for guiding us through the turbulence and helping us overcome the passivity we initially experienced regarding this new foray into modern corporate America. We will always be indebted to you for your patience and understanding during this new experience. We are all impressed with the extra time you spent with us, above and beyond the call of duty.

Sincerely,

TURNER NISSAN