Robert H. Hale, DDS

32443 Congressional Circle

Fairfield, CA 94534

December 17, 2004

Re: Office Lease at 760 Admiral Callaghan Lane, Vallejo, CA

Mr Louis Orlando

7700 College Town Dr. Suite 111

Sacramento, CA 95826

Dir Sir;

As you know I am a signatory on the office lease at the above address. This came about when I was negotiating for an ownership position with Dr. Peter Mozsary for the purpose of enabling me to negotiate leasehold improvements with the landlord. Subsequent to the signing no leasehold improvements were made and I had no ownership in the practice.

In January 2003 I gave notice to Dr. Mozsary that I would reduce my working hours and he should look for a replacement to take over my position. In ---- of 2004 a replacement was found and I left the practice in May 2004 for a three week vacation. On my return I found that my last paycheck had bounced, the office closed, and knowone returned my calls. As close as I can tell he still owes me around $6,000, so I am also a victim of Dr. Mozsary. To this day I have had no contact with Dr Mozsary, his wife, or any of the former staff. I had no part in the decision to close the office and in fact probably would have worked with them to keep it operating had I been given the opportunity.

Unfortunately for both of us, Dr Mozsary has covered his tracks well and is separated by geography and corporate veils. That leaves you with a lease with my signature and the right to go after me. Under ordinary circumstances I would work with you to reach some common ground and avoid a legal battle. But, these are not ordinary times.

Over the last year I have been in a large legal battle with the IRS. The end result was a loss of $100,000 and an ongoing effort to put me out of business through levies to banks and insurance companies. In short, I don’t have any unencumbered assets to go after and my current income is controlled by one of my creditors. In order to stay alive and one step ahead of the IRS I had to move what was left offshore and untouchable.

Sincerely,

/s/ Robert H. Hale

Robert H. Hale