Howard M Haberman Associates, Inc.

855 La Playa, Suite 261

San Francisco, CA 94121-3251

January 31, 1997

Letter to our clients

It is with mixed feelings that I write today.

I came to California in 1985, and shortly thereafter started this business which focuses on the marketing and support of AMSI software. During the past eleven years, it has been a pleasure getting to know so many of you, in my role of assisting you in sorting out your options and helping make for a successful conversion to your new system. As you know, times are changing.

A business opportunity came my way recently, that I am very excited about. As this opportunity will require my full time efforts, I have elected to merge the current HMH operations into Nims & Associates.

We have had a splendid working relationship with Nims & Associates for many years, and utilized their resources to provide systems support for our clients. Our relationship has expanded over the years, and as some of you may know, we have added our staff to Nims' voice messaging system, to avoid delays and redundancy in providing the service and support our clients require.

The HMH support team will be integrated into Pat Nims' organization and consequently the level of service available to you will be at least as high as you have come to expect, and from the same people that you have been working with until now.

Thank you very much for the opportunity to provide services over the years. I wish you continued success in the future.

Sincerely,

Howard Michael Haberman
President