Upon request, I will be pleased to provide you with these complete references: "....Rebel has demonstrated an extraordinary understanding and aptitude for financial and tax matters....as my accountant and trusted advisor for my many real estate and investment activities both in partnership and corporate form, as well as my personal taxes.....her knowledge and effort have been significant factors in my being able to overcome business adversities and maintain financial viability..." signed Bert Pence, May 15, 1995 "....Rebel had the opportunity to become experienced in the full spectrum of accounting services....audit assignments included construction firms with national and international activities, and service related entities....tax assignments included the interview and the preparation of individual, partnership, and corporate returns...clients are varied, including agricultural, construction, medical, non-profit and legal entities..." signed Garland R. Shelton, CPA October 17, 1996 "....Because our firm has a strong agricultural emphasis, Rebel was exposed to many new and unique tax issues....I am highly impressed by her ability to quickly adapt to this new environment and the excellent questions and issues she raised...." signed Richard J. Christiansen, CPA, September 4, 1997Partner, Biebl, Ranweiler, Christiansen, Meyer, Thompson & Co., Chtd. Rebel Smith Quillin Phone: (512) 266-3358 Fax: (512) 266-3359