March 24, 2007

Mr. Harold Lewis
Chief Executive Officer
Pharmatech, Inc.
146 West Palm Drive
Miami, FL 12345

Dear Mr. Lewis,

Edwin Franks, a member of your advisory team, spoke briefly to me yesterday about some concerns you're having with Pharmatech's profit margins. I think I have some insights that would be useful to you.

It seems to me that the first issue to be addressed is the recent decline in profits of your number one product, PowerPills+. I'd also suggest a new system of financial analysis that can make a tremendous improvement in the way you evaluate profitability in the long run. In other words, let's use our "first aid kit" for PowerPills+ and then set up preventive measures so this won't happen with other products down the line.

Understanding that Edwin did not speak to me in detail about your situation, I would appreciate a conversation with you in person. I assure you that our discussion will be held in the strictest confidence.

I will call your office in a few days in hopes of setting up an appointment to meet with you. Because my work hours are flexible, I can most likely accommodate your calendar.

Thank you,

Bob Walker

Enclosure: resume