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John Smith
123 Smith Street, Toronto, Canada
Tel: 555-555-5555
Fax: 444-444-4444
Email: johnsmith@emailaddress.com

Date: June 1, 2002

To Whom It May Concern:

This is to confirm that Mrs. Sally Fields has been a close friend and associate of mine for the last 5 years, and maintains a satisfactory personal relationship with myself and my family.

I have known Mrs. Fields to be an honest and reliable person based on my previous experiences with her.

This reference is issued for the interested party, and does not impose any responsibility to John Smith.

Sincerely,

(Signature of John Smith)
____________________________
John Smith
Tel: 555-555-5555
Fax: 444-444-4444
Email: johnsmith@emailaddress.com

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DISCLAIMER: Panama Wholesale Offshore Services, Inc. is not a bank, nor does it provide banking services. Panama Wholesale Offshore Services, Inc. offers international company formation, corporate administration services, and bank/broker introductory services and account opening assistance. This website is only used for promotional marketing purposes of Panama Wholesale Offshore Services, Inc. and is not intended to portray that this is the site of a bank.

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