Dear Shaun

I would just like to thank you yourself and all the staff at Turner Butler for your professional service and successfully finding the ideal purchaser for my Company.

Thanks to your efforts I can now enjoy a happy and stress free retirement.

Yours Sincerely

R. Cresswell

On behalf of Anne Howard-Director and myself at WestPoint Training, please pass our sincere thanks to yourself, Shaun Sweeney and the team at Turner & Co., for achieving the sale of our software training business, WestPoint Training UK.

I would just like to thank Terry Collette and his team for their efforts in finding a buyer for my business in this market, we achieved 93.8% of the asking price and are very happy with this and received a number of serious enquiries before accepting the final buyer. We will have a number of other disposals pre retirement over the next few years and will definitely use Turner Butler and Terry again, I think this says more than my words about the quality of service we received.

Regards and Best Wishes

John Leavers

2/12/2008

Dear Rob

May we thank you for your considerable time and efforts involved in the sale of our business, which during these difficult times was a much needed bonus to us.

We very much appreciated the personal touch, and we feel that without this and your expertise the business would probably still have been for sale for a much greater length of time.

We would have no hesitation in recommending your services to anyone and very much look forward to using you in any future ventures we should undertake

Kind regards

Ruth Almond