Dr. Henry Taylor, PH.D
504 Capen Blvd
Amherst, N.Y. 14226

August 25th 2003

Kings Acupuncture
Dr. Herbert K. Y. Lau, Ph.D., L.AC
5859 Transit Rd
E. Amherst, N.Y. 14051

Dear Dr. Lau,

I understand that you spend at least 45 minutes to an hour to administer the acupuncture treatment. I believe you deserve the proper compensation for your services.

I have been examined and treated by you, since November 15th 2001 up to June 17th 2003. I appreciate the time and services you have rendered to me, which is approximately 1 hour of your time for each visit.

Many thanks to you for your courteous and professional service.

Yours sincerely,
Dr. Henry Taylor, PH.D.