May 30, 2000

Fred Buffington
OK Accounting Systems and Software
1898 S E 12th Avenue #A
Norman OK  73071

Dear Mr. Buffington,

          I want to take this opportunity to express to you my feelings
regarding your Client Write-Up software.

          In the summer of 1999, I became aware that the write-up software
that we had been using since the mid 1980's was not Y2K compliant.

          I undertook a search for replacement software utilizing the
resources of the Computer Committee of the Houston Chapter of the Texas
Society of Certified Public Accountants, various professional publications,
other professionals, and the search facilities of the internet.

          The criteria that I developed during the search were that:

          1.   the software had to be able to operate under both DOS and
               Windows in order to accommodate our internal requirements
               and the requirements of various clients,

          2.   the software had to be easy to install and user friendly,

          3.   the software had to be powerful and flexible enough to
               accommodate the full range of client applications in our
               office and in the offices of our clients,

          4.   support for the software had to be reasonably priced and
               relatively available when problems arose, and

          5.   the software had to be priced so that it was affordable for
               us and our clients.

          During my search I evaluated many software packages.  In the end,
I selected OK Accounting Systems and Software's Client Write-Up to replace
my existing software because Client Write-Up exceeded all of my requirements
for replacement software.

          Now that I have implemented the software in our office and used it
during an accounting cycle, I find that Client Write-Up is even more powerful
than I anticipated during my evaluation.

          I have been practicing public accounting for more than thirty years
and have seen client write-up services go from hand-written journals and
general ledgers to main-frame implementations and then to PC implementations.
I find your implementation in the form of Client Write-Up to be of the highest
calibre and will recommend it to my clients and colleagues without hesitation.

          Many thanks for publishing some great software.

          Josef Kamerling

/JK