1721 Packard Avenue
Racine, WI 53403-2564
414-637-6711
Fax: 414/637-4465

October 10, 1994

To whom it may concern:

[The Consultant*] of Unbeaten Path has been associated with Jacobsen since January, 1994. During this time, he has proven to be an important member of our team. We initially hired him to do an assessment of our forecasting process which, at that time, was generating inventory in excess of our true requirements. As he listened to us while we reviewed our process, he was quickly able to assess what might be off-track. As it turns out, his first impression (which he gathered within one hour) was correct. We immediately made an adjustment to a BPCS parameter and eliminated the problem that had plagued us for many months.

Since January, we have utilized him to do an assessment of our software utilization, data integrity and training requirements. We have implemented many of his recommendations and have continued to see success after success.

He has gained much credibility and respect throughout Jacobsen. I would highly recommend him to anyone seeking to improve their utilization and understanding of BPCS.

Please call me if I can be of further assistance.

Armand J. Almeida
Vice President, Finance