Lakeside Business Forms
                                                 1152 Lakeshore Drive
                                                 Chicago, Ill. 60607
                                                 January 3, 1983


         Quill Printing Co., Inc.
         43 Gull Avenue
         Fort Dearborn, Mich. 48123


         Dear Sirs:

         We are pleased to announce a sudden growth in our company. As we¨
         have hired several new salespeople, we would like to place an¨
         order for promotional pens. In addition, as an incentive to our¨
         growing staff, we would like to order molded leather mug holders¨
         with the company name embossed in silver.

         Please send 200 of your pens in assorted colors and four dozen¨
         leather mug holders in dark tan.

         We are pleased with the business we have done with you in the past¨
         and look forward to a continued friendly relationship in the¨
         future.


                                                 Respectfully yours,

                                                 Rose Gardner
                                                 General Manager