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From Dr. Ken Hamel

January 01, 2005

I am pleased to be able to write this letter of recommendation for David Chong Yen, who has been my accountant, practice advisor, and friend for seven years.

David knows the business of dentistry, and his guidance has greatly contributed to my success. After working as an Associate Dentist for a short time, he helped me to evaluate and purchase a practice, and then establish a hygiene service corporation and family trust. I seek his advice whenever practice management issues arise: everything from dealing with employees to deciding whether to buy or lease new equipment.

I encourage you to choose David as your accountant, and assure you that his knowledge, resourcefulness, and willingness to help will augment your professional life in ways you never expected.

Sincerely,

Ken Hamel, B.Sc., M.Sc., D.D.S.

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