December 29, 1999

William Windahl

Manufacturer & Distribution Systems, Inc.

6368 West Quaker Street

Orchard Park, NY 14127

Dear Mr. Windahl:

I wanted to express my thanks to you and your staff for the support TMP Technologies Inc. has received over the last few years. I also wanted to bring you up to date as to what TMP has been able to achieve utilizing the MYTE MYKE system.

On a daily basis we know how each plant employee has performed. Each individual's efficiency and uptime percentage is reported to our foreman. Problem areas are therefore quickly identified and corrected. On a weekly basis we provide employees with their performance summary. This system has also allowed us to implement a "Performance Sharing Plan" which ties the employee's pay to the overall plant's performance. Efficiency, uptime percent, and material utilization are all key measures of the Plan which the MYTE MYKE system allows us to quickly and easily measure for almost any time period. This system has been well received by both management and employees.file:///home/james/mytemyke/Feed-back-form.html

We can measure and report profitability by product based on standard and based on actual results for almost any time period. This has been an invaluable tool for engineering which sorts the report based on volume and greatest variance from standard to identify a priority list for process improvements. The system tracks our delivery performance, scrap rates, and rework, assigning accurate costs depending at which stage the rework took place.

Analyzing profitability by customer, by not only standard costs, but by actual costs, has allowed us to identify unprofitable business due to unexpected high set-up costs, and efficiency in processes which are only run a couple times a year.

Overall MYTE MYKE has provided eye-opening information which has improved our gross margins over 10% this past year. In our highly competitive industry, that improvement is monumental.

The above only highlights some of what we were able to accomplish. I have not even touched on the standard accounting, order processing, or sales reporting capabilities which has stream lined our administrative functions.

Again, I just wanted to thank you for helping TMP realize its potential.

Happy Holidays to you and your staff.

Sincerely,

Robert J. Laughlin

Vice President - Finance

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