June 7, 2002

Mr. Harold Grant
Director of Personnel
Spears, Turlow, and Wrent, Inc.
128 Oceanview Boulevard
Miami , Florida 33124

Dear Mr. Grant:

My solid background as a Chief Financial Officer, Vice President, Certified Public Accountant, and Controller for major firms, including Tracer, Inc. a 3Com Company, has allowed me to hone my considerable skills that can be effectively utilized by your organization.

In addition to my current pursuit of an MBA from Regis University , I can also offer:

• Expertise in transforming troubled companies to profitable enterprises as evidenced by the successful reorganization of a 130-store retail art concern.
• Multi-m illion dollar revenue sourcing attained through proactive negotiation of purchase contracts and funding agreements.
• Ma stery of full spectrum of services, including benchmarking studies, strategic planning, internal controls, S.W.O.T. analysis, GAAP procedures, and investor relations.
• CITP licensing and comprehensive consultation experience, including advanced upgrading of computer systems.

Additional capabilities are listed in the enclosed resume. In an effort to discuss this matter further, I will be calling your office within the next few days to see if we might setup a time to meet.

If you have any questions, I can be reached at the number listed above. Thank you for your attention.

Sincerely, 

Anne Duke
Encl.