(Date)

To Whom It May Concern:

I have had the pleasure of working with Marco Pasewalk for over three years, as he was a member of the management team of our business unit [name]. In his position as Business Unit Controller he reported directly to me.

Marco’s responsibilities included the financial budgeting, forecasting and reporting for our business unit, in particular creating and analyzing our monthly, quarterly and annual reports, and monitoring internal controls and accounting procedures. He also prepared recommendations for financial plans and cash management, investments, banking relationships and investor relations. In [date] he was my key supporter in introducing new policies for financing and investment activities and he directed various projects, including implementing an internal control system and developing a centralized Financial Service Center for our business unit.

Marco is an experienced professional with an excellent understanding of Finance and Accounting and always enjoyed my highest esteem, as well as that of the entire Board of Directors, his colleagues and employees. His highly developed analytical capabilities and strategic thinking enabled him to improve transparency through the optimization of structures in the areas of finance and controlling. At the same time, he also initiated several significant improvements to the business operations of our organization.

Marco also impressed me through his systematic and efficient working style, his zeal in the pursuit of goals and his careful attention to detail combined with his focus on the overall picture. He was thoroughly committed and found excellent solutions to the cases at hand even under high pressure and time constraints. As a leader, he was able to motivate the two controllers for whom he served as supervisor to the highest levels of achievement through his goal-oriented approach and personable management style.

Due to his openness, his friendly and cooperative manner and his loyalty, Marco was highly respected by everyone he worked with. His exemplary dedication and commendable sense of responsibility met our highest expectations and contributed to a positive working environment.

I greatly regret Marco’s decision to end his employment with our company because it means we are losing one of our top performers. I would like to take this opportunity to thank him for his outstanding contribution and highly valuable support and wish him all the best for his future. I would highly recommend Marco Pasewalk for any senior controlling position. Please do not hesitate to contact me at [phone number] if you have any further questions.

Sincerely,

[signature]

Klaus Brinkmann

CFO

[name of company]

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