January 17, 2003

To Whom It May Concern:

I have known Mike Strand for 13 years. Mike has a rare combination of skills in that he is both supremely talented and extraordinarily humble. Through the highs and lows that all businesses endure, Mike remains committed to the task at hand, yet still keeps an eye on the future. He solves problems by offering innovative solutions that have real-world practicality. In dealing with him in a variety of situations I have known him to be respectful, gracious, and to conduct himself with integrity and honor at every turn.

Sincerely,

Kevin McKinley
Certified Financial Planner
3311 Evergreen Lane
Eau Claire, WI 54701
715.835.0789
mckinley@charter.net