September 3, 1992

TO WHOM IT MAY CONCERN:

I can confidently recommend Milt Habeck and his new consulting company, Unbeaten Path International. I worked with Milt when he was SC Johnson's Americas Region Controller in my capacity as General Manager of Johnsonwax del Ecuador. My recommendation rests upon Milt's seasoned business judgment, financial skills, and strong support for our company.

Johnsonwax del Ecuador was founded in 1982 with financial assistance from Milt when he was Financial Support Manager to Latin America. During the first decade of operations, our financial profile steadily improved and we have generated a healthy cash flow and consistent profits during the last few years. Milt's direct financial guidance during the first years and indirect financial supervision through a subordinate more recently, clearly contributed to the fine results achieved.

He is not only a top-notch professional but a kind and friendly person; I and his other friends in Ecuador wish Milt every success in his new Unbeaten Path International venture.

friendly

Sincerely,

Jose' M. Marzo
GENERAL MANAGER