Mr. Tom Fallon
The Allan R. Hackel Organizationr Inc.
1330 Centre Street
Newton Centrer MA 02159

Dear Tom:

On behalf of International Management Group I just want to thank you and your organization for the excellent service you and the Allan Hackel Organization have given to us year in and year out.

IMG's tennis tournaments have benefitted greatly from the trade sponsorships with your clients and we want to take the opportunity to let you know how much this is appreciated and counted on every year.

Keep up the good work!

Sincerely,

Michael Savit


MKS:jm