From: Dr Keith Bowen

Group Director of Technology January 21, 2004

Mr Dan Kucera

I am happy to give potential employers a very strong recommendation for Mr Dan Kucera.

I started up our US subsidiary, Bede Scientific Incorporated, in 1996 and was its President until I returned to the UK in 2003. Once the business was established, thought it was then small, I hired Dan as an outsourced financial manager. His duties grew with the business until eventually he became full-time administrator and financial manager. Ours is a high-tech company with many blue-chip customers and several PhDs on the staff.

Dan’s duties included book-keeping, accounts payable and receivable and managerial accounts and financial control throughout this period. After going full time he added general adminstration, personnel management and network responsibility to these. He works hard and performed all his duties diligently, conscientiously and with complete honesty and integrity. I was always extremely satisfied with his work and could delegate financial matters to him with complete confidence. With us, he had experience of starting with a company of less than $1m sales and four employees, to one with about $10m sales and sixteen staff spread around the USA.

Now that he has returned to self-employment and is building up his outsourcing work again, I can recommend him to companies who need part-time financial assistance with total confidence. While working for you he will appear in all respects to be your employee, but without the overhead and long-term commitment, and will be an invaluable member of your team.

I would be pleased to confirm these remarks or to discuss them further by phone or (preferably) email.

Dr D Keith Bowen

Chairman, Bede Scientific Incorporated, Englewood, CO

Group Director of Technology, Bede plc, UK