Albany Bank & Trust

To Whom It May Concern:

Mitchell Gerson has been a depositing and borrowing bank customer of Albank since 1987.

His business and personal accounts have always been handled in an exemplary manner.

Borrowings have been under both traditional mortgage borrowings and under acquisition/construction financing.

Mr. Gerson has handled all his dealings with us in a prompt and professional manner.

Very truly yours,

Michael A. Bentcover
Vice President
Albany Bank and Trust