February 4, 1993

To whom it may concern:

This is to introduce Mr. Milton C. Habeck who worked very closely with S.C. Johnson & Son de Argentina S.A.I.C. for several year as Financial Controller for the Americas Region of S.C. Johnson & Son, Inc.

We highly recommend him as a first-rate professional with very high principles and moral integrity. When our company was left without a Financial Director for several months in 1989 he gave us his unreserved and expert support, spending a lot of time with Argentine Johnson and helping us through some very difficult times as a result of hyper-inflation, on which he also became an expert.

Alejandro Martinez de Hoz
President