Gentlemen:

[name of leasing company] has received a notification that

the equipment we are leasing to [name of previous lessee]

will be transferred to and/or used by the [transferee.]

We have modifed our records to direct future invoices to:

[new lessee]

[address]

[city,state,zip]

Schedule # 000000 commenced on [date] and rental

payments in the amount of $ plus applicable taxes are

due on the [date] of each month during the [number]

month initial lease term.

In consenting to this change, it is understood that [name

of transferee] agrees to pay the rent and perform all other

obligations required to be performed by the lessee in the

lease.

Should you have occasion to correspond with us regarding

this lease, please include the complete lessee number and

direct your inquiry to our Customer Service Department.

This will ensure a prompt reply.

Thank you and we look forward to your continued interest

in our services.

ACKNOWLEDGED RECEIPT OF GOODS

The undersigned hereby acknowledges receipt and delivery

of the goods described on the annexed list or invoice and

further acknowledges that said goods have been inspected and

are without defect.

Signed under seal this _ day of _, 19_.

_____________________________