GATX Capital Corporation
Four Embarcadero Center, Suite 2200
San Francisco, CA 94111
(415) 955-3200

July 28, 1996

To Whom It May Concern

RE: Ed Chang

I have known and worked with Ed in various capacities since 1989. Over this 7 year time frame Ed has provided me with analytical support, financial advice, and clear, concise explanations of complex mathematical relationships. Without exception, I have always been more than satisfied with our working relationship.

In addition to unraveling difficult financial and mathematical problems, Ed has a rare talent in that he can take these complex situations, break them down into their simpler components, and get non-technical people to understand them. This ability to transmit difficult financial and mathematical problems into layman's terms is a very valuable asset.

In summary, Ed would be a valuable employee for any company but would bring an added dimension to any situation where educating other personnel is a function of Ed's job description.

Sincerely,

John R. Stone
Vice President
GATX Capital Corp.