Dear Richard,

Ref: Health and Fitness Centre

I would like to express my sincere gratitude, for all your effort and professionalism in the contribution towards the successful sale of my business.

Your personal support and sound advice, throughout the process was an invaluable factor towards the completion of the sale and on a personal note, was very much required.

I would therefore, not hesitate in recommending you at any time in the future.

Yours sincerely,

Neil Homer