15th March 2004

To Whom It May Concern:

Mr. Kevin Hennah in his capacity as a retail consultant and trainer has been instrumental in assisting us with the opening of OshKosh sites. These sites were a combination of both old and new locations.

Kevin was called in to advise on store location suitability, store design and layout, product layout, customer flow, general aesthetic appeal using the latest retail design, and he also assisted in creating OshKosh's new retail image.

Kevin was a critical part of driving our retail into a new an exciting look, which required approval from Oshkosh USA, and he was also part of the architectural team that finalized drawings and layouts. Kevin wrote, devised and drew our initial plans on all sites, which included floor units, bays, floor coverings, colour scheme's and overall layouts bearing in mind our target market.

We can honestly say that Kevin provided us with an excellent retail platform that we were able to roll out over a period of two years. He still forms part of our retail team on new site locations and we see Kevin as a long-term consultant for our Group. He has a wealth of retail knowledge that he can practically apply, while also bringing a commercial understanding to the exercise.

Coupled with these we also used Kevin to train our retail staff in understanding their store layouts and design. We have had some excellent training on space management and visual display that included lots of practical examples.

In summary, Oshkosh's brand equity has been vastly improved through our retail store updates and changes. Kevin has been the "brains" in both design, look and traffic flow and I could not recommend him more highly.

Should you wish to discuss this in more detail please ask Kevin for our number and I would be more than willing to discuss this in more detail.

Yours Sincerely

David Zylstra

Managing Director