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<center><table width="55%" cellspacing="3" BORDER=0 cellpadding="3"> <tr><td><img border="0" src="towe4.jpg" width="241" height="170"></td><td valign="absmiddle" align="center" nowrap><font size="6" color="#294194"><b><i><br>Knowledge<BR>Vision <BR>Experience</i></b></font></td></tr></TABLE><center><hr color="#C9C13D" 

width="90%" noshade></center><br><center><font size=6>Why choose Towe and Associates?</font></center><br>
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The recent proliferation of tax advisory firms makes it increasingly difficult for an organization to select the correct consultant for their requirements. We asked our clients why they choose to use us. 

<tr align=center><td colspan=2><font size=4>These are comments from some of our clients: </font></td></tr>
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"Availability to the individuals working on their project."
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<font size="4">"Attention to detail and depth of audit."</tr>
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<font size="4">"Prior industry experience as state and as tax auditors."</td></tr>
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<font size="4">"Special attention and a high priority given to their projects."</td></tr>
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<font size="4">"Minimal interruption to existing operations."
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<font size="4">"Maximum results from focused services."</em>
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<font size="4">"Flexibility and a desire to meet their particular needs."</em>
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<font size="4">"Current knowledge of audit policy, tax law and judicial decisions."
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<font size="4">"The level of service available only from a boutique firm."
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<!-- Mail --><address><font size=3>Towe &amp; Associates<BR> 415 South Miami Street  West
Milton, Ohio  45383  937.698.7086<BR>Fax: 937.698.7149
<a href="mailto:info@towetax.com"><font size=2><B>info@towetax.com</B></font></a></address>
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