Dates back to my employment as Senior Vice President, Finance of a well know agri-business concern.


To Whom it May Concern:

I have worked extensively with Park B. Romney since his association with [Parent company name] and
affiliated companies in [year] and can say without reservation that his experience, expertise and
versatility have been invaluable to [company] and the attorneys serving the companies.

[Company name] is a complex agri-business and real estate development and management concern
consisting of a variety of corporate affiliates and over 130 sponsored limited partnerships. Prior to Mr.
Romney's association with the firm, [Company] became embroiled in extensive litigation, which, due
to [Company's] complex corporate structure, and the added complexity of the litigation, has been
extraordinarily challenging for the firm's financial and management staff as well as for outside attorneys
and consultants who represent the firm.

Mr. Romney has played a key role in research and organization of factual data and documents
for background purposes and in preparation for trial, while at the same time playing a role in management and
routinely handling matters requiring an unusually high level of competence and technical expertise. He has a
strong background in finance and accounting, has shown keen insight into matters of securities, is
knowledgeable in matters involving commercial paper and has extensive experience in real estate transactions.

He has played a key role in major financing arrangements and routinely drafts narrative discussion
and analysis of business operations, financing proposals, complex agreements and other documents. He has
been called upon to testify in [Company's] related business litigation, and has been called upon extensively to
consult with counsel in matters relating to [Company's] business and real estate.

I look forward to a continued business association with Mr. Romney, which I expect to last
indefinitely, while at the same time recommending him highly to others


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