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WILLKIE FARR

July 9, 2003

Mr. Mark Gorkin, LICSW
1616 18th Street NW #312
Washington, DC 20009-2542

Dear Mr. Gorkin

On behalf of all of the employees at Day & Zimmermann, and particularly the attendees of our 2003 Safety and Health Summit, I would like to thank you for speaking to us and sharing your unique approach to stress reduction. Your thoughts and creative activities were truly enlightening for our audience of safety professionals and managers. Our attendees were unanimous in their positive feedback and interest in your portion of our program.

Safety is the number one corporate value of our organization, and we include wellness as a critical component of that overall safety. It seems that we are all feeling more and more stress these days, at work and at home. Thanks to the techniques you shared with us, we have added a few tools for survival.

Again, thank you Mr. Gorkin for taking time out of your busy schedule to address our Summit participants. Your message and techniques for stress reduction will be taken back to many of our other employees exposed to stress in their own lives. With your help, we have certainly made at least some difference in their well-being.

Sincerely,

Joseph J. Ucciferro PE, PhD

President & CEO
Day & Zimmermann International,
Inc.

1818 Market Street
Philadelphia, PA 19103
(2150 299-8377