December 12, 2011 Gentlemen: It is my pleasure and privilege to recommend to you Ms. Michelle Block. As Controller of KICA, I was Michelle’s supervisor for over two years. I have also worked with Michelle in various aspects since she left KICA. First, let me tell you that I am a perfectionist, a supervisor that expects very high levels of performance from employees, and not a person who hands out superlatives for everyday work. Excellent employees are rare, and Michelle is one of those rare, excellent employees! Michelle has a natural ability in accounting and office procedures. She frequently came up with processes to simplify or better organize and track the information we needed. For example, we had no system in place to keep W-9 forms for contract employees up-to-date and readily available for 1099 preparation and insurance audits. I told Michelle what documents and information we needed to maintain , access, and keep updated, and she came up with a system that she incorporated into our Accounts Payable program to do exactly what was needed. Our budgeting process at KICA was extremely laborious and cumbersome, and involved working with department managers with no accounting or financial skills. Michelle was invaluable in helping me work with managers to analyze prior year’s trends and expenses, negotiate contracts - particularly our cell phone / radio contracts - to control costs, and actually work the numbers to balance their departmental budget. Throughout this process, Michelle worked well with all other employees, from department managers to their staff assistants. Michelle’s knowledge of payroll regulations and practical application of those regulations was outstanding. We had several unique situations at KICA regarding payroll, including third party sick pay, income in respect of a decedent, and fringe benefits with imputed values that had to be included in payroll and on W-2’s, often involving “tricking” our payroll system to make it do what needed to be done. Michelle always found a way to make it work! Without reservation, I would rate Michelle very highly in accounting fundamentals, payroll and contract administration, customer service, team building relationships, and creative problem solving, and recommend her to you with my very highest recommendation. She is one of the most capable employees I ever had the privilege to supervise, and the pleasure to work with! You are welcome to contact me with any questions or comments, or to discuss my recommendation of Michelle in greater detail. Best regards, Teresa B Cooper, CPA, Realtor®

Teresa B Cooper, CPA, Realtor ® Home Solution Real Estate Services 7679 Dorchester Road ** N Charleston, SC 29418 Phone: 843-607-3084 ** Fax: 843-225-3302