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    <td align="center" height="30" valign=bottom width="354">
      <font face="Garamond" color="#0066CC" size="6"><u><b>S E R V I C E S</b></u></font>
    </td>
  </tr>
  <tr>
    <td align="center" height="30" valign=top width="354">
      <b><font face="Garamond" color="#0066CC" size="4">Guerin Associates Inc.</font></b>
    </td>
  </tr>
</table>

<table align="center" border=0 height="55">
  <tr>
    <td height="51"><map name="FPMap1">
    <area href="#Bench" shape="RECT" coords="54,3,151,17">
    <area href="#Process" shape="RECT" coords="299,3,421,17">
	<area href="#Performance" shape="Rect" coords="569,3,744,17"></map><IMG border=0 alt="Local Navigation Bar" src="images/LocalNavBar.gif" useMap="#FPMap1">
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  </tr>
 </table>

<table border="0" width="608" align=center height="36">
  <tr>
    <td height=32><a name=Bench><u><b><font face="Garamond" color="#0066CC" size="5">B
      e n c h m a r k i n g</font></b></u></a>
	</td>
  </tr>
 </table>
 <table border="0" width="608" height="30" align=center>
  <tr>
    <td width="100%" height="60">
      <span style="FONT-SIZE:
 12pt; mso-bidi-font-size: 10.0pt"><i><b>The process of <u>comparing</u> 
      relevant data,&nbsp;</b></i></span><br>
      
      <span style="FONT-SIZE:
 12pt; mso-bidi-font-size: 10.0pt"><i><b><u>identifying</u> superior performance
      and&nbsp;</b></i></span><br>
      
      <span style="FONT-SIZE:
 12pt; mso-bidi-font-size: 10.0pt"><i><b> <u>adapting</u> 
      best practices to improve your results.</b></i></span><br><br>
      
    </td>
  </tr>
  <tr>
    <td width="100%" height="1">
      <ul>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Used
        by leading companies to maintain top performance</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Quantify
        gaps in Cost, Timing and Quality of service</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Identify
        improvement needs, with proven solutions</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Continuously
        improve performance and profits</span></font></p></li>      
      </ul></td>
  </tr>
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    <td width="420" height="227">
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      </div>
      <p>&nbsp;</p></td>
    <td width="291" height="227">
      <font face="Arial">
      <b style="mso-bidi-font-weight: normal" 
     ><span style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt" 
     >Cost Analysis</span></b>
      </font> 
      
      <p>
      <font face="Arial">
      
      <span style="FONT-SIZE: 10pt">A
      benchmarking study by Guerin Associates includes a thorough look at your
      costs, and a detailed gap analysis with other participants.<br><br>  
      Data is  
      normalized for . apples to apples. comparisons. A
      review of practices behind the data provides our clients with
      &quot;recipes&quot;     
      --or successful approaches and methods-- used by leading study participants.
      </font> 
      
 </SPAN>
      </p>
      </td>
  </tr>
  <tr>
    <td width="420" height="221">
      <font face="Arial">
      <p class="MsoNormal" align="right" style="LINE-HEIGHT:
 150%; MARGIN-RIGHT: 0.3in; TEXT-ALIGN: right; TEXT-INDENT: 0.5in" 
     ><b style="mso-bidi-font-weight: normal" 
     ><span style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt" 
     >Cycle
      Time</span></b></p>
      <p class="MsoNormal" style="MARGIN-RIGHT: 0.3in; TEXT-ALIGN: justify" 
     ><span style="FONT-SIZE: 10pt" 
     >Comparing
      detailed cycle time gaps among participants provides stretch goals for
      lower performing companies.<o:p>
      </O:P>
      </span></p>
      <p class="MsoNormal" style="MARGIN-RIGHT: 0.3in; TEXT-ALIGN: justify" 
     ><span style="FONT-SIZE: 10pt">Even
      top performers can discover innovative practices from other participants,
      further improving productivity or development times.<o:p>
      </O:P>
      </span></p>
      </font></td>
    <td width="291" height="221">
      <div style="mso-element:

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              <o:p>
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      </div>
      &nbsp;</td>
  </tr>
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    <td width="420" height="218">
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         >
              <p class="MsoNormal" style="mso-element:
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      </div>
      &nbsp;</td>
    <td width="291" height="218">
      <font face="arial">
      <p class="MsoNormal" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 0.2in" 
     ><b style="mso-bidi-font-weight: normal" 
     ><span style="FONT-SIZE:
 12pt; mso-bidi-font-size: 10.0pt" 
     >Quality of Products and Services</span></b></p>
      <p class="MsoNormal" style="MARGIN-LEFT: 0.2in; TEXT-ALIGN: justify" 
     ><span style="FONT-SIZE: 10pt" 
     >Quality
      can be measured numerically and subjectively.<span style="mso-spacerun: yes">&nbsp;
      </span>Data collection methodologies are designed to produce accurate,
      directly comparable results among participants.<span style="mso-spacerun: yes">&nbsp;
      </span><o:p>
      </O:P>
      </span></p>
      <p class="MsoNormal" style="MARGIN-LEFT: 0.2in"><span style="FONT-SIZE: 10pt">Improving
      quality through internal processes and external feedback can greatly
      reduce costs and increase customer satisfaction.<o:p>
      </O:P>
      </span></p>
      </font></td>
  </tr>
  <tr>
    <td align=center colspan=2><a href="#top"><font color="#0066CC" face=arial><u>to top</u></font></a>
    </td>
  </tr>
</table>
<p><br>
<table border="0" width="608" height="36" align="center">
  <tr>
    <td height="32"><a name=Process><u><font face="Garamond" color="#0066CC" size="5">
	<b>P r o c e s s  &nbsp;&nbsp;R e d e s i g n</b></font></u></a>
    </td>
  </tr>
</table>
<table border="0" width="71%" height="1073" align="center">
  <tr>
    <td width="100%" height="58">
      <b><i><span style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt">
      The alignment of activities, decisions and work
      products to </span></i></b><b><i><span style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt" 
     >
      efficiently accomplish tasks and effectively achieve
      objectives.</span></i></b></td>
  </tr>
  <tr>
    <td width="100%" height="158">
      <ul>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Examines
        the sequential relationship of steps in a work process</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Reveals
        redundant or inefficient activities</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Identifies
        opportunities to simplify and consolidate</span></font></p>
      <li>
        <p align="left"><font face="Arial"><span style="FONT-SIZE: 10pt; mso-fareast-font-family: Times New Roman; mso-bidi-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Provides
        a vehicle to improve processes, communicate strategy, train personnel
        and track performance improvement</span></font></p></li>      
      </ul>
    </td>
  </tr>
  <tr>
    <td height="288">
    <div style="mso-element:

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      <table cellspacing="0" cellpadding="0" hspace="0" vspace="0" align="left">
        <tr>
          <td valign="top" align="left" style="PADDING-BOTTOM:
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         >
            <p class="MsoNormal" style="mso-element:
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    </div>
    <p></p>
    </td>
  </tr>
  <tr>
    <td height="529"><font face="arial">
    <p class="MsoNormal"><b style="mso-bidi-font-weight: normal">Process Mapping:</b><span style="mso-spacerun: yes">&nbsp;</span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.25in"><span style="FONT-SIZE: 10pt">A
    graphic method of illustrating how a process works.<span style="mso-spacerun:
 yes" 
     >&nbsp; </span>The map can indicate timelines and cross functional
    relationships (shown horizontally above).<span style="mso-spacerun: yes">&nbsp;
    </span>A complete process map shows each step in the process, and who is
    performing or approving each step.<span style="mso-spacerun: yes">&nbsp; </span>Maps
    can also reflect the time required to complete each activity or phase in the
    process.<span style="mso-spacerun: yes">&nbsp; </span><o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.25in"><span style="FONT-SIZE: 10pt">&nbsp;<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal"><b style="mso-bidi-font-weight: normal">Benefits<span style="FONT-SIZE: 10pt">:</span></b><span style="FONT-SIZE: 10pt"><span style="mso-spacerun: yes">&nbsp;
    </span><o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1" 
     ><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt" 
     >�<span style="FONT: 7pt 'Times New Roman'" 
     >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span></span><span style="FONT-SIZE: 10pt">Increases team involvement<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1" 
     ><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt" 
     >�<span style="FONT: 7pt 'Times New Roman'" 
     >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span></span><span style="FONT-SIZE: 10pt">Enhances understanding and
    communication<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1" 
     ><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt" 
     >�<span style="FONT: 7pt 'Times New Roman'" 
     >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span></span><span style="FONT-SIZE: 10pt" 
     >Facilitates objective,
    fact-based management<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1" 
     ><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt" 
     >�<span style="FONT: 7pt 'Times New Roman'" 
     >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span></span><span style="FONT-SIZE: 10pt">Simplifies measurement and
    improvement<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1" 
     ><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt" 
     >�<span style="FONT: 7pt 'Times New Roman'" 
     >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span></span><span style="FONT-SIZE: 10pt">Enables Process Benchmarking
    with World-Class Performers<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal"><span style="FONT-SIZE: 10pt" 
     >&nbsp;<o:p>
    </O:P>
    </span></p>
    <p class="MsoNormal"><b style="mso-bidi-font-weight: normal">Results:</b><span style="mso-spacerun: yes">&nbsp;</span></p>
    <p class="MsoNormal" style="MARGIN-LEFT: 0.25in"><span style="FONT-SIZE: 10pt">Examining
    an existing process through a process map allows a team to intelligently
    combine, eliminate and/or reorganize steps, decisions and relationships.<span style="mso-spacerun: yes">&nbsp;
    </span>This can result in improved speed (through reduced cycle times), and
    streamlining of activities, products and services.<o:p>
    </O:P>
    </span></p>
    <p>&nbsp;</font> </P>
    </td>
  </tr>
  <tr>
    <td align=center height="20"><a href="#top"><font color="#0066CC" face=arial><u>to top</u></font></a>
    </td>
  </tr>
</table>
<p><br>

<table border="0" width="608" height="43" align=center>
  <tr>
    <td height="39"><a name=Performance><u><font face="Garamond" color="#0066CC" size="5">
	<b>P e r f o r m a n c e &nbsp;&nbsp;M a n a g e m e n t</b></font></u></a>
    </td>
  </tr>
</table>

<table border="0" width="661" height="290" align=center>
  <tr>
    <td width="653" align="middle" height="57">
      <p align="left"><b><i><span style="font-size: 12pt; mso-bidi-font-size: 10.0pt">Performance 
      evaluation
      from the perspective of one's customers -- both internal and external -- in order to identify improvement needs and growth
      opportunities.</span></i></b></p></td>
  </tr>
  <tr>
    <td width="653" align="middle" height="61">
      <p align="left"><span style="FONT-SIZE: 10pt" 
     ><font face="Arial">Guerin
      Associates helps clients establish areas of key importance to each
      customer, assesses performance relative to competitors, and identifies
      improvement opportunities that may exist.</font>
      </span></p></td>
  </tr>
  <tr>
    <td width="653" align="middle" height="154">
      <p align="left"><span style="FONT-SIZE: 10pt"><font face="Arial">Areas
      of internal performance that can be evaluated include:</font></span>
      <ul>
      <li>
        <p align="left"><span style="FONT-SIZE: 10pt"><font face="Arial">Overall Customer and Account Management</font></span></p>
      <li>
        <p align="left"><span style="FONT-SIZE: 10pt"><font face="Arial">Product Costs, Quality and Innovation; Service Quality and Cycle Times</font></span></p>
      <li>
        <p align="left"><span style="FONT-SIZE: 10pt"><font face="Arial">Customer Monitoring and Problem Solving Abilities</font></span></p>
      <li>
        <p align="left"><span style="FONT-SIZE: 10pt"><font face="Arial">Marketing,
        R&amp;D, Purchasing and Operational Support</font></span></p></li>      
      </ul>
      </td>
  </tr>
</table>

<table border="0" width="63%" height="234" align=center>
  <tr>
    <td width="39%" height="234">
      <div style="mso-element:

 frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-vertical: paragraph; mso-element-anchor-horizontal: page; mso-element-left: 92.05pt; mso-element-top: 30.5pt; mso-height-rule: exactly" 
     >
        <table cellspacing="0" cellpadding="0" hspace="0" vspace="0" align="left">
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            <td valign="top" align="left" style="PADDING-BOTTOM:
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         >
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              <o:p>
              </O:P>
              </b></p>
            </td>
          </tr>
        </table>
      </div>
      <p>&nbsp;</p></td>
    <td width="61%" height="148">
      <div style="mso-element:

 frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-vertical: paragraph; mso-element-anchor-horizontal: page; mso-element-left: 325.05pt; mso-element-top: 18.25pt; mso-height-rule: exactly" 
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          <tr>
            <td valign="top" align="left" style="PADDING-BOTTOM:
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              <p class="MsoNormal" style="mso-element:
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            o:title=""><W:BORDERTOP type="single" width="6" 
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            shadow="t"><W:BORDERBOTTOM type="single" width="6" 
            shadow="t"><W:BORDERRIGHT type="single" width="6" 
            shadow="t"></V:SHAPE><![endif]-->
              <IMG height=188 src="images/Servic2.gif" width=299  v:shapes="_x0000_i1025"><!--[if gte mso 9]><xml>
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              <o:p>
              </O:P>
              </b></p>
            </td>
          </tr>
        </table>
      </div>
      <p>&nbsp;</p></td>
  </tr>
</table>
<table border="0" width="69%" height="185" align=center>
  <tr>
    <td width="100%" height="88"><font face="Arial" size="2">Having a third party ask your customers about
      industry issues and concerns can yield valuable account management
      information.<span style="mso-spacerun: yes">&nbsp; </span>Topics can
      include new product development cycle times, improvements that help their
      operations and costs, and their views on key industry challenges.<span style="mso-spacerun: yes">&nbsp;</span></font></td>
  </tr>
  <tr>
    <td width="100%" height="56"><font face="Arial" size="2">Our findings can
      help you balance Costs, Cycle Times, Quality and Innovation in maintaining
      solid, mutually profitable customer relationships.<o:p>
      </font><span style="FONT-SIZE: 10pt">
      </O:P>
      </span></td>
  </tr>
  <tr>
    <td align=center height=40><a href="#top"><font color="#0066CC" face=arial><u>to top</u></font></a>
    </td>
  </tr>
  <tr>
    <td colspan="2" width="717" height="16" align=middle><font color="#0066CC"><i>Copyright 2001. &nbsp;For more information, please call Guerin 
    Associates at <b>908-903-9070</b><i> or <A href="mailto:[email protected]">
    [email protected].</A></i></font> 
      </I>
    </td>
  </tr>
</table>
</body>

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Anon7 - 2021