January 24, 2005

Dear Paul,

I am pleased to announce that I have recently opened my own law firm. I am practicing primarily in the area of estate planning. By concentrating on this area of the law I am able to help individuals and families preserve and transfer their assets to their loved ones rather than to the government.

Experience has taught me that early planning is critical to prevent potentially expensive and time consuming problems. However, I have found that many people are unaware of the savings in time and money that prior planning affords. That is why I periodically offer free seminar presentations. Because estate planning needs differ from person to person the presentations give an overview of options available for individuals and families in different stages of life. We take a look at the difference between a will and a trust and their role in the estate planning process. Some additional issues that we examine include choosing guardians for minor children and completely avoiding the requirement of probate. We also explore opportunities to save on takes and preserve assets. If you would like to be notified of upcoming seminar presentations please contact me at the telephone number or e-mail address that appears on the enclosed business card.

I am excited to have the opportunity to help families ensure that their loved ones are taken care of and that their other personal objectives are met. Because of our relationship I look forward to servicing you and anyone you know in the area with the benefits that my background and experience provides. If I can be of service please do not hesitate to contact me.

Sincerely,

Dena Gilbert Sheldon

P.S. Just a quick note to let you know that I've been up to. Thank you for helping make this letter possible.