December 19, 2003

Dear Friends:

The Holiday Season affords us the opportunity to pause and reflect on our own lives, our business associates and friends, and our community. An integral part of the Holiday Season is the tradition of giving Holiday gifts, helping those less fortunate in our community and recognizing worthy causes. Our firm has a longstanding commitment to community service. As a Charter Member of the International Society of Primerus Law Firms, we are recognized internationally as a law firm that meets exceptionally high standards for community service and provides clients with superior work product and a high level of service.

Each year, we have tried to satisfy both the need for thanking you for your support and our desire to help important programs and institutions in our community. In keeping with this spirit, this Holiday Season we are contributing to the Capital and Building Campaigns at the University of New England and at Boston University School of Law.

Our capital contributions will provide financial support for the major construction projects at both schools. We are proud to play a role in the continued success of both exceptional educational institutions. We are especially proud of our relationship with the University of New England , whose programming and reputation only continue to grow.

We hope our choice of Holiday gifts meet with your approval. We very much appreciate our continuing relationship and offer our very best wishes for a happy, healthy, and successful 2004.

The Bennett Law Firm, P.A.