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<DIV>We're so sorry to hear of your loss of your beloved Quincey. We do
understand your hurt and your loss since we've been there, too, with our beloved
Homer.</DIV>
<DIV> I'm sure Homer and Quincey have met, and they're having a fabulous
time romping together.</DIV>
<DIV> Again, we are so sorry.</DIV>
<DIV> Sincerely,</DIV>
<DIV> Esther, Sammy and
Homer ATB</DIV></FONT></BODY></HTML>