December 22, 2000


M-n-O Advertising
116 74th Street
Brooklyn, NY 11209


Dear Jeff;

As you know Towne Associates has been a customer of M-n-O for almost two
years. This is just a note to let you know how happy we are with your services.
We know that we can be difficult and demanding at times but you and Dana
are always more than willing to go the extra mile with us, especially as deadline
approaches and we need to change the ads yet again (for the 10th time that
day!). Your patience and willingness to please coupled with your insight,
research and superb execution has made an otherwise arduous process
bearable. M-n-O has provided us with outstanding service and we would be
happy to recommend your services to all.


Sincerely,

Wendy Kelin
Executive Vice President