February 11, 1999

Unbeaten Path International
Attention: Dennis Pedersen
132 East Parkfield Court
Racine, Wisconsin 53402

Dear Dennis,

The implementation of our century compliant BPCS application went extremely well. We went live on Monday, January 25, 1999 with very few problems. The success of the implementation was do to the quality of your Resuscitator 2000 tool and the professionalism and technical competence of your support staff and my programming staff. This was indeed a team effort.

The remediated BPCS application has been in production for almost three weeks and has been through a month-end closing with no problems. With the implementation of the remediated BPCS application, all of our AS/400 applications are now Year 2000 compliant.

My only regret is that I did not contact you sooner and use the Resuscitator 2000 for all of my applications. It would have saved considerable time and effort. I could have used my staff for new application development instead of enlarging fields in programs and files.

It is truly amazing that the Engagement Agreement was signed on November 24, 1998 and by January 25 our BPCS application was remediated, compiled, tested, and implemented. I want to express my sincere appreciation to you and the entire staff of Unbeaten Path for your assistance and quick response during the conversion of this extremely complex and critical application.

Sincerely,

Peter A. Panfile
Director - Information Services
Kiwi Brands
Division of Sara Lee Corporation