Re: Merger of Petillon & Davidoff with Gipson Hoffman & Pancione
5 lawyer bankruptcy and intellectual property firm

September 24, 1992
This is to express our appreciation for the professional way that you introduced us to Gipson Hoffman & Pancione. Our merger with GH&P has been most gratifying, and we are delighted to be a part of this firm. 

Best regards,
L.P. Senior Partner, Century City