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From Dr. Philip A. Chang

March 25, 1998

Dear Interested Colleagues,

If you are looking for an accountant, I would highly recommend Mr. David Chong Yen, Chartered Accountant.

If you would ask me if he were the best accountant around, I would have 10 replies that I do not know. However, what I do know is that for my precise needs, he has certainly proven to be the best. He has taken care of my specific accounting needs as well as provided timely advice in the areas of taxes, business and financial planning for both now and the future. I have found him to be quite knowledgeable especially in the health professional field but that should be no surprise; the majority of his clients are health professionals. We are his 'specialty'.

As a matter of fact, it was another Chartered Accountant who referred me to David so he has some recognition in his own profession. And having experienced David's services, it is easy for me to recommend him to YOU without any reservations.

Sincerely,

Dr. Philip A. Chang, B.Sc., D.D.S., M.S.D.

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