RWLGROUP
Independent Risk Management, Insurance, and Employee Benefits Consultants
300 N. Coit Road, Suite 810, Richardson, Texas  75080-5456
Phone:  972-907-9095
Fax:  972-907-9198
E-mail:  rwlgroup@rwlgroup.com
Internet:  www.rwlgroup.com

November 2, 2006

To Whom It May Concern
Re:      Louis V. Danna
Dear Sir/Madam:
This will serve to confirm that I have known and worked with Mr. Louis Danna for over ten years while he was serving in his former capacity as CFO at Dixie Produce Company in New Orleans and while I was serving as Dixie’s independent risk management consultant.

During the ten plus years that I worked with Louis, I was extremely impressed with his conscientiousness, work ethic, general knowledge and astute application of risk management principles.  Mr. Danna had the uncanny ability to quickly learn the principles of risk management and apply them in a realistic and strategic manner.

As CFO for Dixie Produce, Mr. Danna had the responsibility for administering the risk management program.  Louis’ managerial style was clearly exemplary of the utmost professionalism and of all his business affairs relating to insurance and risk management were transacted with the highest degree of ethical conduct.

I would not hesitate to recommend Mr. Danna as an independent CFO/COO.

Very truly yours,

Robert W. Lazarus

Robert W. Lazarus, ARM
President/Senior Consultant
Risk Management Services

RWL:np

Working with Louis Danna

Louis is passionate about his work, a true teacher to his co-workers, respectable and understanding to his subordinates and a great leader. People that work with Louis become extremely loyal, respect him tremendously, and consider him not only a wonderful leader but also a true friend.

As a great problem solver, he will take the time to lead you to the answer, yet leave you with the sense that you did all the work.  He gives praise where praise is deserved and constructive criticism where it is needed.

Louis has a strong character with genuine concern for people and business. A real leader with compassion, humor, and respect… all the great characteristics of a person admired by all that know him or work with him.

With a sense of humor that is second to none, a laugh that is infectious, and outstanding people skills, he is a real pleasure to work with. 

Louis taught me many things in the 11 years we worked together. Make the work environment fun, yet productive.  Treat others as you expect to be treated. Cure problems with laughter.  And the most valuable asset of your business is the people that work for you - treat them that way.

Jill McLaughlin
Prior Manager of Human Resources
Dixie Produce and Packaging, Inc.

I have had the opportunity to work with Louis Danna for several years in association with JLM Direct Funding.  He is personable, professional, and outstanding in the areas of Finance and Accounting.  I greatly value my association with Louis Danna. 

Deborah Hroch
Owner, Deborah Hroch & Associates, L.L.C.

To Whom It May Concern:

Without a doubt Louis Danna is a great leader/boss, but let me count the many talents he brings to the table. 

• Louis is a great problem solver and can cut straight to the heart of the matter and come up with a good solution. 
• Louis always takes the time to listen and will point out different angles until you magically see for yourself the best way to handle a situation. 
• Louis is easy going and has a great sense of humor.   He ensures the work environment is productive but not unnecessarily stressful.
• Louis is professional and ethical.
• Louis treats his employees and co-workers with respect. 
• Louis has high expectations for his employees and is result oriented.  However, he will ensure each employee has the proper training and/or tools to get the job done.
• Louis appreciates and values his employees and customers, and they know it.
• Louis is quick to praise and give credit where credit is due.  If needed, he gives constructive criticism that helps you correct the mistake without making you feel bad.            

Louis Danna is a pleasure to work for.  He will be a valuable asset to any group or company that he is associated with.

Jayne James
Director of Secondary Marketing
Sunset Direct Lending, LLC
Formerly with JLM Direct Funding, Ltd.