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Superior Wholesal ng, Itec. 123 Comat ercial Blvel. Axylown, USA Janeary 15,1997 Eogle Disvibutors 2700 Ocean Shore Bhad. Comfirm 508 Ocean City, USA Dear T.

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Superior Wholesal ng, Itec. 123 Comat ercial Blvel. Axylown, USA Janeary 15,1997 Eogle Disvibutors 2700 Ocean Shore Bhad. Comfirm 508 Ocean City, USA Dear T. Englow Our audion, Milief, CP A, is cumonty andiling our finaneht stateme ass, "To f ydilitate this au.lit, plase oomirm the billane die s as of Dechiber 3], 1996. Which is shown cus cur recuuls as \$59.009. Indicale in the space below whether ths is in agecuneat with yoif secords. If there are exceptons pleast provide amp difference. Please majl yaor repiy dorchly to Mitier, CPA. A stamped sezfaddressed mvelope is enclosed for y our converience. Sncercly. J. Blake J. Blakc, Controlic Superior Wholesaling Inc. To Mjen, CPA: The amount shown above is coprect as of December 31, 1996 , except as follo we lowsu relprebaby dire than someching. Name.T. Efsle Position dermuring Mer. Dais. I/2Q/g7 Superior Wholesal ng, Itec. 123 Comat ercial Blvel. Axylown, USA Janeary 15,1997 Eogle Disvibutors 2700 Ocean Shore Bhad. Comfirm 508 Ocean City, USA Dear T. Englow Our audion, Milief, CP A, is cumonty andiling our finaneht stateme ass, "To f ydilitate this au.lit, plase oomirm the billane die s as of Dechiber 3], 1996. Which is shown cus cur recuuls as \$59.009. Indicale in the space below whether ths is in agecuneat with yoif secords. If there are exceptons pleast provide amp difference. Please majl yaor repiy dorchly to Mitier, CPA. A stamped sezfaddressed mvelope is enclosed for y our converience. Sncercly. J. Blake J. Blakc, Controlic Superior Wholesaling Inc. To Mjen, CPA: The amount shown above is coprect as of December 31, 1996 , except as follo we lowsu relprebaby dire than someching. Name.T. Efsle Position dermuring Mer. Dais. I/2Q/g7

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