Mr. John Machisin
Partner
Implementation Specialists for Healthcare
100 Executive Drive, Suite 370
West Orange, NJ 07052

Dear John,

I would like to take this opportunity to thank you and your associates for their commitment to the success of our Lawson implementation project. Your team's dedication and their ability to work with our people is making a big difference meeting the timetable for the project. I am pleased to see that we were able to use your knowledge of the applications and your operations expertise to realize improvements in finance, human resources, payroll, and materials management.

I am confident that the transfer of skill and knowledge will enable us to move forward without ISH upon successful conversion. I trust this experience has been as rewarding to you as it has been for us. Please share this letter with the ISH team. They should feel proud about their impact on moving us into the new millenium.

Sincerely,
Daniel B. Coffey
Senior Vice President & CEO