Castle & Cooke, Inc.
Los Angeles, California

The purpose of this letter is to let those interested parties know the fine work that Thomas Bloch and Victoria Coulter have done for me in the past at Castle & Cooke.

In 1993, I was given the challenge of creating the first annual report for our new public company and interviewed several firms to provide that service. Thomas and Victoria won out over several firms. What swayed my decision at that time was the quality of the past annual reports in their portfolio.

Over the last several years, that relationship has continued and I would have zero reservation in recommending Thomas and Victoria to assist other companies in this type of work. They are extremely conscientious and take great pride in the work that they do. They are responsive, timely and very sensitive to fees and fee quotes. In addition, their work effort and interest does not stop after the initial engagement letter is signed. In fact, tey remained committed and effective until the annual report was in the hands of our shareholders. There have been several instances where they worked late in the evening to make up for delays caused by me.

I think any firm or company that select Thomas and Victoria to assist them during this process will be very well served and will be better company for aving worked with Thomas and Victoria. It would be a shock to me if a company felt they received less than excellent service.

If anyone would like to discuss with me our working relationship and the experience that I've had with their firm, they can call me directly at 310.208.3636.

Very truly yours,

Edward C. Roohan
Vice President
Chief Financial Officer