January 22, 1997 

Chris Roy_, President
Insurance Reduction Analysts, Inc.
701 E. Plano Parkway, Suite 115
Plano, Texas 75074-6774

Re: Letter of Reference

To whom it may concern;

We met Mr. Roy the early part of 1996.  At that time one of our prior insurance carriers for workers' compensation was threatening legal action claiming we owed them $15,200.  We retained Mr. Roy to investigate this situation and render his findings.

His audit determined that we did in fact owe that balance to the carrier.   However, his investigation also uncovered an error on our policy, which had cost us tens of thousands of dollars in over charges.   Mr. Roy was able to correct that error, and in doing so not only eliminated the $15,200 billing, he secured an additional return of $3,614.  A total savings to us of $18,814. 

We would recommend Insurance Reduction Analysts to any business interested in securing an objective audit of their policies for potential options to reduce their insurance expense. 

Sincerely,

Donna L. Heinen
Controller