ATTN OF: ME, July 13, 2005

SUBJECT: Special High Intensity Training

TO: You

1. In order to assure that we continue to produce the highest quality work possible, it will be our policy to keep all employees well trained through our program of Special High Intensity Training (S.H.I.T.). We are giving out employees more S.H.I.T. than any other company in the country.

2. If you feel you do not receive your share of S.H.I.T. on the job, please see your supervisor. You will be placed on top of the S.H.I.T. list for special attention.

3. All of our supervisors are particularly well qualified to see that you get all the S.H.I.T. you can handle, at your own speed.

4. If you consider yourself to be trained enough already, you may be interested in helping us to train others. We can add your name to our Basic Understanding Lecture List, Special High Intensity Training, (B.U.L.L.S.H.I.T.).

5. If you have any further questions, please address that to our Head of Training, Special High Intensity Training (H.O.T.S.H.I.T).

Thank you,

SPECIAL HIGH INTENSITY TRAINING

(B.I.G.S.H.I.T.)

P.S. With the personality some of you display around here, you could easily become (D.I.P.S.H.I.T.).