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<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>From a business friend.<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p>&nbsp;</o:p></span></p>

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<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Xerox Sans";
color:#1F497D'>Richard Threlkeld, CPA<o:p></o:p></span></b></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Xerox Sans";
color:#1F497D'>Software Innovation<o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Xerox Sans";
color:#1F497D'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><a href="http://www.softwareinnovation.com/"><span
style='font-size:10.0pt;font-family:"Xerox Sans";text-decoration:none'><img
border=0 width=20 height=20 id="Picture_x0020_1"
src="cid:image001.png@01C986B5.EC55D360" alt=silogo2a></span></a><span
style='font-size:10.0pt;font-family:"Xerox Sans";color:#1F497D'>&nbsp;
and&nbsp; </span><a href="http://www.linkedin.com/in/richardthrelkeld"><span
style='font-size:11.0pt;font-family:"Calibri","sans-serif";text-decoration:
none'><img border=0 width=65 height=17 id="Picture_x0020_2"
src="cid:image002.gif@01C986B5.EC55D360" alt=linkedIn2></span></a><span
style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p>

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<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p>&nbsp;</o:p></span></p>

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<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'><br>
<b>Subject:</b> An Ode to the Spelling Chequer</span><o:p></o:p></p>

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<p class=MsoNormal><o:p>&nbsp;</o:p></p>

<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>This came
from a homonym site I was looking at&#8230;<o:p></o:p></span></p>

<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>For all
those word wonks out there like me&#8230;<o:p></o:p></span></p>

<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>***&nbsp;
* * * <o:p></o:p></span></p>

<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>As a final
treat, here is a homonymical poem by <strong><span style='font-family:"Verdana","sans-serif"'>Janet
E. Byford</span></strong> sent to me from England by Lem Bingley. <b>TAKE A
BOUGH</b></span> <o:p></o:p></p>

<h4><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>An Ode to
the Spelling Chequer</span><o:p></o:p></h4>

<p style='margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>Prays
the Lord for the spelling chequer<br>
That came with our pea sea! <br>
Mecca mistake and it puts you rite<br>
Its so easy to ewes, you sea. <br>
<br>
I never used to no, was it e before eye? <br>
(Four sometimes its eye before e.) <br>
But now I've discovered the quay to success<br>
It's as simple as won, too, free! <br>
<br>
Sew watt if you lose a letter or two, <br>
The whirled won't come two an end! <br>
Can't you sea? It's as plane as the knows on yore face<br>
S. Chequer's my very best friend<br>
<br>
I've always had trubble with letters that double<br>
&quot;Is it one or to S's?&quot; I'd wine<br>
But now, as I've tolled you this chequer is grate<br>
And its hi thyme you got won, like mine. <br>
<br>
&#8212;Janet E. Byford </span><o:p></o:p></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>

<p class=MsoAutoSig>- - <o:p></o:p></p>

<p class=MsoNormal><o:p>&nbsp;</o:p></p>

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