From Dr. Wilson Chen

January 27, 2002

I have known David Chong Yen since 1994 and consider my association with David to be one of the best business decisions I have made thus far.

After graduating from The University of Western Ontario Dental School in 1992, I had difficulty in finding a chartered accountant who was willing to spend the time with a recent grad and who understood the unique business needs of a dentist. As my profession career grew, I felt increasingly frustrated with the business aspects of dentistry.

My first meeting with David changed all that. I found him extremely knowledgeable and refreshingly down to earth. He was immediately able to apply his accounting skills to my individual situation. He impressed me not only with his expertise in accounting and taxation, but also with his detailed knowledge of running a dental practice. As our relationship continues, David not only meets our chartered accounting needs, but also advises us in bank financing, practice management and other business decisions.

Equally as important is the comfort level that my wife and I feel with David. He takes the time to address our concerns and to explain new concepts. Our questions, no matter how basic, are always answered in a frank and straightforward manner. He is someone that we trust implicitly.

As my professional and personal life continue to change, I realize more and more the value of his unique skills and abilities. I have every confidence in David Chong Yen, his staff, and his team of specialists.

Sincerely,

Dr. Wilson Chen D.D.S.