Daymer Group LLC12 Vail Road

Vail, CO 81657

July 17, 2006

To whom it may concern,

Please accept this letter as my recommendation of Tandem Group LLC, Patrick Mitchell.

Tandem Group was retained by the Daymer Corporation to provide integrated sales and marketing services for the Vail Plaza Club. Tandem was responsible for generating $25 million dollars in presales between December of 2004 and Spring of 2005.

Tandem, including Patrick Mitchell and his partner, Randall Martinez, played an instrumental role in Daymer’s ability to secure financing for the project with GMAC. Tandem was also successful in building confidence within the local broker community, resulting in an active lead-referral program.

By April of 2006, Tandem had secured $43MM in firm presale contracts.

Additionally, Tandem was very responsive to my input and vision, producing high quality sales and marketing materials that we continue to use in our on-going efforts.

Sincerely,

Waldir PradoPresident CEODaymer LLC.Vail, CO.