SB&OH EXCHANGE ACCOMMODATORS, LLC

July 6, 2004

Dear Friends:

Just over a year ago Jeff Helsdon joined Sloan Bobrick Oldfield & Helsdon, P.S. and at that time he was instrumental in establishing SB&OH Exchange Accommodators, LLC.  As a follow up to the announcement of his joining the firm, Sloan Bobrick Oldfield & Helsdon is doing a newsletter of its own.  Theirs will be a quarterly newsletter full of current and interesting law related information of interest to their clients and friends.  The first, however, is an introduction of all the firm's attorneys.

We at SB&OH thought you might like to be included and so, for this month, we will tag along with the law firm's  newsletter.  You might consider us cousins, or, maybe closer!

We all hope you had a happy 4th of July holiday.  With all its flaws, ours is a wonderful nation - the standard setter for the world.  The foresight of our founding fathers was genius and we all will be forever thankful to them and to all who have carried the Flag forward to this day.

Sincerely,
Your Friends at

SB&OH Exchange Accommodators, LLC