December 27, 2005

Dear Valued Customer,

For the past 15 years Farrell Electronics has provided electronic repair services to it’s valued customers nation wide. To expand and improve its services Farrell Electronics is proud to announce the merger off two electronics engineering professionals, Donald Farrell and Mark Berger.

On January 1st of 2006 Donald and Mark will join forces and create a new company known as B and F Electronics and Controls. Together Donald and Mark have over 50 years of electronic engineering experience. With their combined expertise they will be able to provide service and support to a broader spectrum of products and continue to provide great service at a low cost.

We anticipate no disruption in service and will continue to maintain our current address and phone number, 1-877-737-2308

We wish to express our deep appreciation and gratitude for your support and business over the past 15 years and look forward in continuing to serve you in the future.

Sincerely

Donald Farrell, Mark Berger