Turnaround and Performance Improvement Advisors

Mars MusicDear Tom,

On behalf of all the different stakeholders in Mars, Inc. I would like to thank you and your firm for your hard work, dedication,and guidance over the past year. The professionalism and work ethic of you and your firm are of the highest level that I have experienced in my 25+ years of retailing.

Your firm’s ability to work through difficult situations, guide us when we were in uncharted areas and maximize returns are the factors that place you and your firm heads above other firms.

I hope that in the future we will find ourselves working again to maximize value for all concerned.

Raymond J. Miller

Acting Chief Executive Officer

Executive Vice President, COO/CFO