July 7, 2006


To Whom It May Concern:

I am pleased to write this letter of recommendation on behalf of David Heller. I have
known him for 9 years and he is a Licensed Massage Therapist with a unique talent. He
performs his therapies both privately and for my company employees. He has proved to
be very professional, reliable and knowledgeable.

Our entire staff at S Squared is very impressed with his easy manner and sensitivity. He
makes us feel GREAT and we always look forward to our next session with him.

Sincerely,

Seymour L. Goldblatt
President