It is my sincere pleasure to give the highest possible recommendation for Pete Shah, ...
 
     
  Please accept this token in appreciation of all you have done for us. Your friendship and advice have always been for our benefit and success...
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  It has been an honor to be Mr. Shah's clients. At all times he has been honest, professional, extremely ethical and friendly...
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  If ability, ethics, moral standards, and professionalism are requirements for admission, you may do as well - you won't do better...
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Simmons, Ungar, Helbush, Steinberg & Bright

Attorneys at Law

San Francisco, California

October 22, 1996.

To whom it may concern:

It is my sincere pleasure to give the highest possible recommendation for Pete Shah, a great accountant, a great professional, and a great human being. If you are lucky enough to get this man to be you accountant, I guarantee you will sleep better, breath easier, and bless your very lucky stars. Quite simply, the man is incredible.

I have known Pete since 1989. He was my client for many years and now I am his. During this time I have had the opportunity to get to know his character well. Pete is truly dedicated to his work and welfare of his clients. He is honest, conscientious, and a person of the highest integrity. He knows the tax code inside and out and is a consummate accountant. On numerous occasions, Pete has gone to great lengths to help me and my family through some difficult financial and tax planning. He has earned my deepest respect.

Sincerely,

(signed)

Kip Evan Steinberg