Date: Sunday, April 21, 2002

To: All General Managers

From: Marlene, Incorporated Cleaning Services

Re: Costs incurred in cleanup activities

Due to the amount of waste material present in the Spaghetti Bridge Building environment we must, with all grace, consideration, and due diligence, charge a fee for the services that we are providing. Currently, we have been delivering these services at no extra cost to your companies but due to cost overruns we have no choice but to request compensation at this time. After consideration we have set a flat rate of 15,000 United States dollars for our amount of compensation. We are happy to assist your companies in your grand efforts.