June 1, 2001

LETTER OF RECOMMENDATION

To Whom it May Concern:

While Vice President of eCommerce with Creative Planet, a business-to-business portal to the Entertainment/Media Industry, I had the privilege of having Larry on my implementation team. Larry was the eProcurement Implementation manager. His chief responsibilities were the installation, customization and configuration of the Commerce One NetMarket Maker solution. His analytical work and assistance in leading the team effort was of the highest caliber. He was well respected by management, peers and his staff.

In addition to this work experience, I had the pleasure of having Larry work for me at KPMG Consulting, a Big Five consulting firm known for the highest standards of excellence and customer satisfaction. Larry had an excellent performance record on all his assignments. He gained valuable experience by working in my eBusiness team. He had continued growth of responsibility and accountability during his tenure.

I enjoyed working with him and his assistance to me personally on the development of the Commerce One prototype we produced was invaluable. Larry is an innovative self-starter, who rarely needs supervision. He typically exceeds expectations and enjoys the challenges associated with installing new technology. He handles pressure well, and will voluntarily work overtime and take work home to meet a deadline.

Larry is an invaluable asset to any Information Technology team and I highly recommend him. If you'd like to discuss his performance in greater detail, please do not hesitate to contact me.

Sincerely,