Dear Mr. Lay,

Your are still my favorite Houstonian.

I pray this history will inspire your efforts, enhance your wisdom and
actions  resulting in Godly graces of success, wisdom and honor.


God Bless America

E. Michael Spartalis, CPA, CPC
ML&R Personnel Solutions, LLC
1233 West Loop South, Suite 1220
Houston, Texas 77027

Office: 713-623-5471  Cell: 281-782-3411
mspartalis@mlrpc.com