Cowles Mitchell Beadon House, 79 CAmbridge Terrace, PO Box 679, Christchurch 1, New Zealand. Ph (03) 379 0793, Fax (03) 379 5664, E-mail: office@daviels.co.nz

15 June 2000

To Whom it May Concern

Eugene and Chris Aynsley have been advising this company and the shareholders since April 1993 with respect to our Corporate Risk Management, Estate Planning, life and disability insurance matters.

The services provided by the Aynsleys extended beyond providing Life and Disability Insurance advice and broking. Their knowledge and ability to assist in general Estate Planning arrangements are exceptional and include the structuring of family, trading, investment trusts and all necessary Documents and Deeds.

It was obvious to me when I first met the Aynsleys that they had invested considerable time and resources in developing the necessary skills and expertise to assist professional and business people identity financial risks and establish the solution in the most economical manner. Furthermore, discussions and negotiations have always been conducted in a friendly and professional manner. Never at any time did I feel pressured to follow a particular course of action.

I recommend, with confidence, Aynsley Estate Planning Limited to professional and business people who require knowledge and professional advice with respect to Risk Management and Estate Planning arrangements.

Paul Stening

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