February 20, 1998

DeGroot Leasing Company
4430 N. Civic Center Plaza, Suite 104
Scottsdale, AZ 85251

Dear Rudy:

I've had the pleasure of doing business with you and DeGroot Leasing Company over the last several years. During that time, you have been the #1 source for all our leasing needs.

Of all the qualities that I value about DeGroot Leasing Company, the one that sets you apart from the rest is your quality of customer service. I appreciate your thoroughness and quick follow-up with our customers. You and your staff are very customer oriented and I've always felt very comfortable referring my customers to you.

Rudy, thank you for your help over the years. I would recommend DeGroot Leasing Company to any business, large or small, who desires to lease their equipment.

Sincerely,
AMERICAN BEVERAGE SYSTEMS

Bill Ball, Sales Manager

M & T DeMar, Inc., dba American Beverage Systems
4237 East University Drive • Phoenix, Airzona 85035 • FAX 437-8290 • (602) 437-8002