From Dr. Vernon Koo

August, 2008

Dear David,

Insight, dedication, wisdom and a total commitment to client services and success. The "heart" that this team gives to all is the differentiating value that you receive from DCY and co.

I recently purchased a my own practice. David and his team guided us every step of the way. Their attention to detail and diligence in ensuring that all the tasks in this complicated process are completed in exemplary fashion demonstrates the high standard that they hold themselves to.

David's industry experience, knowledge and network provided tremendous perspective into some of the issues we faced. He was a calming and settling factor that helped reduce the stress of this significant purchase.

This team consistently out delivers on expectations. The value they provide certainly exceeds their fees. Even before I had officially engaged him, David was willing to provide insight and comment on various practices that I was considering. During pivotal points in the purchase process, David and his team did whatever was needed to help guide me to make the right decisions, drastically reducing the "what if", or "I wish I had", factor.

I don't consider David and his team to be my accounting firm. I consider them to be a integral partner and "hand" in helping me as I build my practice and strive for success

Regards,

Dr. Vernon Koo, M.Sc., DMD