To Whom It May Concern:

I have been asked to write this reference letter on behalf of James River Trade Exchange, of which my company has been a proud member since November 2003.

During this time, I have used James River Trade Exchange and its members to advertise my company in multiple media formats, receive computer network support, and to have our website rebuilt. We have purchased over $23,000 through the trade exchange that would have been an out-of-pocket cash expense.

Becoming a member of James River Trade Exchange makes sense for any small business owner. Here are some of the key benefits we receive by being a member:

1) Cash is preserved. Trade through JRTE can be an alternative or supplement to borrowing.
2) Revenue is increased through sales to other JRTE members that otherwise might not occur.
3) Trade through JRTE is fair. Members get paid fair, retail value for goods and services in trade dollars.
4) IRS requirements are met and all paperwork is handled by JRTE.

Joining JRTE has proved to be a smart decision for Peoples Tax and Business Services. I strongly recommend James River Trade Exchange to other small businesses that are looking for innovative ways to increase business and decrease cash costs.

Sincerely,

Charles E. McCabe, CEO
Peoples Income Tax, Inc.