WORLD HEADQUARTERS
Corporate Audit Department - Midwest Region

March 20, 2000

Mr. Milt Habeck
Unbeaten Path International
132 East Parkfield Court
Racine, WI 53402-3139

Dear Milt,

I wanted to take a minute to let you know how pleased I was with the training your staff provided to our corporate audit group and external auditors. I have received nothing but favorable comments from each of the participants.

The hands-on experience and in-depth knowledge that both Ron and Rich posses enabled them to provide valuable insights into BPCS and specifically into the control structure of the software. This, in conjunction with the BPCS manuals provided during training, has enabled us to fine tune our BPCS audit approach to ensure that we are providing true value-added services to our affiliates.

It was a pleasure to do business with your company and I would highly recommend UPI's professional services to other BPCS users.

Sincerely,

Jeff D. Coleman
General Manager - Corporate Audit

Mailing Address: Star-Kist Foods, Inc,One Riverfront  Place Newport KY 4107-4549

Telephone: 606 655 5580/ FAX 806 655 8589