International Family Entertainment

"IFE continues to have the utmost confidence in Cox Kliewer & Company and wholeheartly recommends their services."
Charles T. Martin

June 4, 1998

TO WHOM IT MAY CONCERN:

Since 1993, Cox Kliewer & Company has been an integral part of the design and furnishing of the Park West facility for International Family Entertainment, Inc. (IFE) as well as our satellite offices along the east coast.

Services provided by the staff of Cox Kliewer & Company, particularly Duff Kliewer, have been professional and of the highest quality at all times while maintaining their concern for IFE's needs. IFE continues to have the utmost confidence in Cox Kliewer & Company and wholeheartly recommends their services.

If you have any questions, please feel free to contact me at (757) 459-6120.

Thank you.

Sincerely,

Charles T. Martin
Senior Vice President
Human Resources and Administration

CTM/alr