Dear Friends:

      As clients of A Plus Accounting services, most of you have known me for several years.  For the most part I have used the telephone and US mail to serve you, but now I would like to add to that.

      As 2003 is rapidly approaching, and we are just about two years into the 21st century, I thought that it would be a good idea to start using 21st century technology.  I am therefore setting up a web site and introducing a monthly electronic newsletter called A Plus Accounting.

      I believe that we can serve you better by having a web site and using an online newsletter to keep you up to date on new tax and other financial information.  Of course you do not have to subscribe, but I would like you to take advantage of this offer, and there is no cost to you!  To encourage you to subscribe, I have arranged for you to receive a very special premium.  When you subscribe you will receive 20 shares of stock in VRCities, Inc. a promising privately held company.  You are not going to make money with this stock overnight, but think of it as a little savings certificate.  You have nothing to lose, and who knows, the stock may turn into a nice little nest egg!

     My web site address is: http://www.aplus-accounting.com.  To subscribe for my free newsletter, use the following Sign-Up hyperlink and click on "join".

     Sign-Up

     One advantage of being a subscriber is that you will be able to look at past newsletters online, just in case you need some special information.

     I have found some excellent help to get me going with this project.  My web site will be hosted by System Resources Services, Inc. and my newsletter is being supported by NetPartners Marketing Corporation, an experienced Internet communications and list management company.  Both of these businesses are located in Niagara Falls and I strongly recommend them.  For dial-up access and web hosting you can call System Resources at 284-3246.  If you are interested in making more money using the internet, send an e-mail inquiry to info@netpartners-marketing.com.

     In concluding, I would like to tell you about another project that I am co-sponsoring on behalf of the Western Door Playhouse.  It is called the "First Annual Online Niagara Heritage and Pride Campaign".  As many of you know, I really believe in Niagara Falls and Western New York and want to see it prosper.  I think that the Heritage Campaign is an important step in getting the Niagara region to move forward again for real.  To find out more about the campaign (there are a bunch of really nice prizes that are being raffled off, including a one-week stay at Lake Tahoe!)  Please get on the Internet and visit the Western Door web site.

     http://www.westerndoor.org/campaign.html

     If you would like to work with us and support this campaign, call Nancy Sanger at 284-3246.

     Best Regards,

     Randy Giannini

Randy Giannini, Owner

Phone: (716) 284-7112

Fax: (716) 282-7871

E-Mail: randy@aplus-accounting.com