Dear Client:                          Thursday, August 19, 2004

It's been a great pleasure to serve you as your tax professional.  We hope you've liked the services we provided to your satisfaction.  And we'd like to congratulate you on having accomplished a once-a-year grand task.

To better serve you, we've strengthened our financial department so we may provide you with a wider spectrum of financial products, such as home loans, retirement plans, medical and long-term care programs.   These products come in different forms to serve different needs.  If you have any questions please do not hesitate to give us a call.  We highly recommend that you open a retirement account now with IRA or ROTH IRA,  so you may benefit from a special 10% bonus, plus same bonus every year for the first five years.   SPECIAL PROMOTION – OPEN AN IRA OR ROTH IRA ANNUITY ACCOUNT BEFORE SEPTEMBER 3 TO RECEIVE 12% BONUS !

And of course, we'll be more than happy to answer your questions on any tax matters or letters.  It's been our goal to remain your long-term financial consultants, to help you plan ahead on tax savings and increasing your cash flow.

How time has elapsed!  Enclosed you'll find our latest brochure introducing various services provided by LA FIRST TAX & FINANCIAL SERVICES.  You may contact us on any of those areas, and we guarantee you the best services for years to come.

Sincerely,

洛城第一財稅事務所真誠感謝諸位歷年來對本公司之照顧。報完所得稅後﹐相信各位對結果都很滿意﹐在此祝賀大家。為強化公司已有的財務部門提供顧客更好的服務﹐舉凡房屋地產貸款﹐退休計劃﹐醫療保險等各種不同的形式﹐均可供選擇﹐歡迎隨時來電賜教。特別是個人退休帳戶（IRA&Roth IRA)﹐若您選擇養老儲蓄年金﹐將會獲得10% 的紅利﹐而且頭五年存入都享有紅利﹐現有特別优惠辦法至9月3日前開年金帳戶有12%的紅利。諸位如有稅務上的問題或書信﹐請即時聯絡﹐我們很樂意為您解答﹐更希望能成為您們常年免費財務顧問﹐請多加活用。

時間飛速過去﹐有關各種省稅計劃﹐財務規劃﹐需長期及早作業。隨函附有業務說明書一份﹐請參考。並祝各位身體健康﹐萬事如意﹗