April 22, 2007
To Whom It May Concern:

Heather McCloskey was employed by Physicians Endoscopy from October 2002 through March, 2007 as the Human Resources Director reporting to me in my role as Chief Financial Officer and Executive VP-Management Services.  In her role, Ms. McCloskey was responsible for recommending, writing and implementing HR policies, benefit analysis and recommendations, payroll, recruiting, 401k administration and general consultation on HR matters such as performance related issues for employees.

Although a small company, PE grew tremendously during Ms. McCloskey’s tenure with our Company from approximately 7 employees to more than 35 at our Corporate office and from 60 employees to more than 200 including all of our affiliated centers located in 10 different states.  This type of corporate architecture brings with it challenges much more similar to larger entities with multi state locations that operate as independent entities.

Ms. McCloskey grew professionally along with PE’s expansion.  She is an optimist whose bright outlook I will truly miss.  Her unwavering ability to se the “good” in people and situations makes her not only an employee advocate but a Company leader.  Her strengths lie in her intuition and her ability to assess a situation and provide appropriate recommendations to manage the risk of a situation as well as the emotions that inevitably come into play with many HR issues.  She is bright, energetic and loyal and has been held in high esteem by our senior management team as well as her peers.

I would not hesitate to recommend Ms. McCloskey as a consultant in Human Resources. PE’s loss is certainly another’s gain.

Karen P. Sablyak