Dear Mr. Derrick:

I wanted to share with you the most recent product development at EnTrust
Capital.  In response to feedback from our client base, we have developed a
Business Management Services division.

Our service can encompass many aspects of your daily life; check writing,
banking, bookkeeping, monthly reporting of expenditures, budgeting, payroll
services for household employees, analysis, reconciliation and recording of
brokerage activity, to name a few, and the cost for these services is
relatively negligible.  We will provide practical guidance on cash
management and investment of surplus funds in order to maximize interest
earned on excess cash balances.  We are also able to coordinate and interact
closely with your tax accountants (or recommend ones, if necessary) to help
plan for your income taxes and to make the preparation of your personal
income tax returns as painless as possible.

Our business management group consists of a small, but growing professional
staff, including a bookkeeper, certified public accountant and tax,
insurance and business consultants, all of whom are highly trained and
experienced in all facets of personal business management.  Their focus is
solely that of organizing and servicing our clients' daily business
management needs. Our insurance consultants can review, broker or underwrite
any of your insurance needs.  Furthermore, having a trusted "gatekeeper" to
coordinate and interact with all your professional advisors can help insure
that nothing gets overlooked.

Additionally, EnTrust has developed close working relationships with
attorneys and accountants specializing in trusts and estates, with whom we
can coordinate your estate planning in conjunction with your overall
investment objectives.  Furthermore, we offer brokerage account recording,
reconciliation, analysis and record keeping for your trusts and estates.

With EnTrust's business management group, not only can we help save you
time, headaches and simplify your daily life, but we can turn an oftentimes
disorganized "do-it-yourself" chore into a professional, systemized personal
business management success, at a low cost to you.  We view this newest
service as part of our overall and continuing goal of understanding and
meeting our clients' needs.

Please feel free to contact me at (212) 224-5503, or via email
tlevy@entrustcapital.com to arrange for a meeting or conference call to
evaluate how our Business Management Services may be able to help you manage
your personal finances more efficiently.

Regards,

Todd
______________________
Todd Levy
Vice President

EnTrust Capital Inc.
717 Fifth Avenue
New York, NY 10022
www.entrustcapital.com

Tel: (212) 224-5503
Email: tlevy@entrustcapital.com

 - C.DTF