Catherine Meek
President
Meek and Associates
P.O. Box 375
Ojai, California 93024

Dear Catherine,

It is with great pride and appreciation that I write to you. The work you and I did together to create Comac, Inc.’s incentive compensation plan has earned the Arthur Andersen (yes, that Arthur Andersen) Enterprise Award for Motivating and Retaining Employees.

Thanks in large part to your help, our plan has worked beyond my wildest expectations. I can easily trace its positive impact on employee performance, the achievement of business goals, and overall profit. All of these began their climb "off the charts" when the incentive compensation was first put into place. I have enclosed a graph showing how the plan has directly impacted our growth in sales and our efficiency per employee. It performed exactly as intended: it empowered all employees to act as "business owners" and freed me up to do more of the leadership activities that get us to the next level.

Please accept the enclosed copy of the award Arthur Andersen presented to me. Given your contribution, it seemed you should have one to proudly display as well.

Sincerely,

Michael Smith
President and CEO

565 Sinclair Frontage Rd. · Milpitas, CA 95035 · (408) 945-1600 · Fax (408) 945-1135