From Dr. R. Todd Appleton

March 16, 1998

Dear Colleagues,

As tax season was fast approaching, I dreaded the thought of writing that first big tax cheque to the government. Once the 1997 Tax Package arrived in the mail, I figured I should stop procrastinating and find myself an accountant. I set out to find someone I could trust and who had the expertise in dealing with the dentistry business.

I was impressed with David's presentation at Western in 1997 and decided to give him a call. I am glad I did. In the relatively short time I have known David, I feel I have benefited greatly. He has already shown me a more effective method to pay off my OSAP loans. He helped me to arrange, with a major bank, a loan with an exceptional interest rate. Because of his knowledge of the dental field, he prepared my tax return in a manner that limits my tax burden. David also took the time to discuss with me, different things I could do to minimize the taxes I have to pay in the future.

I found David to be very personable, competent and informed. In short, he was exactly the type of accountant I wanted. I highly recommend David Chong Yen.

Good luck and Happy Graduation!

Yours truly,

Dr. R. Todd Appleton, B.Sc., D.D.S.