Testimonials

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WBHS

Re: Mr. Millard Roth & Corporate Growth Assistance Limited In XXXX our corporation was twenty years old and in urgent need of restructuring in order to remain a leader in our field. The restructuring demanded was going to require significant changes in business model, management, business systems and financing. We sought the assistance of Corporate Growth Limited, and in particular the expertise of the principal of the company, Mr. Millard Roth. CGAL agreed to take on a consulting contract with us during or two year reorganization program and as part of the engagement provided the services of Millard Roth. As part of his responsibilities he sat on the Executive Committee, assisted with the financial management of the company, consulted/coached directly with me, helped recruit and Advisory Board, and served as the Vice Chairman of that Board throughout his consulting tenure, Millard played a direct role in repositioning our business model, managing banking relations, directing sensitive senior terminations, seeking out and coordinating with independent financing partners, locating a new auditor, redesigning our financial reporting procedures, helped executives maintain focus on critical restructuring issues and generally provided excellent, patient and wise counsel. Millard has always been forthright in his communications, a very quick and accurate study of our industry, encouraging and supportive as we labored through our corporation’s transition and available and responsive regardless of the time of day, His compensation, a combination of monthly retainer and equity, was well earned. It is without reservation that I can recommend the services of Corporate Growth Assistance Limited, and Millard Roth. Sincerely,

RFW CEO

ACC

Dear Millard; It is with deep regret that the Board accepted your resignation as Treasurer. They certainly did recognize the importance of your many contributions and know what they have lost. However, I think that I, more than anyone else involved, really know the extent of your assistance and support. You were involved in so many of the things that we did, and in so many ways, and you were always there when I need you. Your advice and suggestions were invaluable to me. You were available, your were consistent, you undertook your role seriously – and you certainly did more that your share. As I look back at all we have gone through, I realize how much your participation was appreciated by me. My sincere thanks to you Millard and best wishes. Yours sincerely

ACC, Executive Director

MPA

Mr. Millard Roth and his consulting firm have been retained on an annual basis to lead and administer the activities of the CMPDA, the CCC. The MPFC and to provide guidance to the CFVS offices. In my capacity as President and COO of the MPA for ten years I have had the pleasure of working very closely with Mr. Roth. During this period he effectively fulfilled the position of Chief Executive Officer of the above organization. I doing so, he exhibited all of the requisite talents of leadership: key staff recruitment, development and motivation; creative initiative; medium term planning and execution; budgetary control; effective communication to a very broad cross section of industry executives operating in Canada and in the United States; and most effective liaison with senior public sector officials and politicians. He has proven himself to be a team player, capable of directing the affairs of a multifaceted, complex organization operating in dynamic economic and political environment. Mr. Roth’s organizational and lobbying skill and efforts have achieved significant results for the member companies of the Trade Association. Under his direction important projects were successfully launched. He also initiated programs and projects that have resulted in the raising of hundreds of thousands of dollars for Canadian children’s charities. To summarize, Millard Roth is one of the most effective executives and one of the finest gentlemen I have worked with in the past forty-nine years in virtually every country of the world. Throughout this time, I was aware that Mr. Roth also conducted and equity investment business. In the event that I can be of further assistance, please feel free to contact me at 310-274-3996 “MK”

MK

PSEL

Hi Millard, First I apologize that I have taken so long to send this e-mail. I tend to get so busy and before I know it I am on my way home and am thinking that tomorrow I must send Millard and e-mail. Anyway the bottom line is “better late than never”. Thank you for all your help and patience in directing us to the successful sale of “PSEL”. I have respected you since the first day we met (about 30 years ago) and the past few month working with you proved everything I felt and knew about you. You are a gentleman (and incredibly knowledgeable) and I am happy that our association has had a positive impact for both of us. Please keep in touch. Regards “J”

PSEL

SFI

I called yesterday and we will be responding to his two requests in relation to the share purchase deal after we meet internally this afternoon. That being said Millard, since I have been your key point of contact to the company, I would like to personally thank you for your wise counsel over these years and your patience as we have gone through our inevitable growing pains. You have always helped to keep me focused on the key strategic and overall operational issues. We are very proud of what we have accomplished thus far – I like to joke that it has taken us 10 years to accomplish our 5 year plan! And I thank you for your part in our success. Regards “J”.

J.