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3700 Osuna NE • Suite 611 • Albuquerque, New Mexico 87109
(505) 345-5152 • FAX (505) 345-5277 • National WATS 1-800-524-1991

March 24, 1997

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

Dear Rudy:

     We have just completed another lease package with you and thought it would be appropriate if we set forth in writing our appreciation of your services. You have been able, when others could not, to obtain the rates and terms which we were seeking on several equipment leases dur the past two years. For this we sincerely thank you.

     Needless to say as we need additional financing our thoughts always turn to you as your success rate is 100%. As a firm which has experienced the rapid growth we have, financing becomes more time consuming and your endevors have allowed us to continue forward without interruption. It is always a pleasure doing business with you and you can certainly expect to hear from us in the future.

BEST WISHES ALWAYS,
                                            
Richard L. Grimes                                                                 Kathy A. Cooper
President                                                                               Vice President


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