Richard M. Evans   Attorney at Law   56 Main Street   Northampton Massachusetts   01060

                                                                      Date: Sun, 27 Sep 2001

Mr. George Salzman
12-14 Laurel Street
Cambridge, Massachusetts 02139

Re: Boyle Road, Gill, Massachusetts

Dear Mr. Salzman:

      At the request of Boysen Hodgson and Jessamyn Smyth, this office has prepared papers for the transfer of your one-third interest in the property located at Boyle Road, Gill, for consideration of $68,151.50.

      Enclosed please find a proposed deed, note and mortgage, in the usual form. If you find these papers to be in order, may I ask if you would please sign the deed in the presence of a notary public, and return it to this office, whereupon I shall record it and the mortgage signed by Boysen and Jessamyn, and return to you the original promissory note.

      Please be assured that I will hold the deed in trust and not record it unless and until the other papers are properly executed, recorded and returned to you.

      Upon recording, there will be an excise tax in the amount of $310.77, which is payable by the seller pursuant to General Laws, Chapter 64D, Section 2. May I ask if you would please enclose, withthe signed deed, a check for that amount payable to the Commonwealth of Massachusetts?

      I have not completed my title examination, but hope to shortly. In any event, it is my goal that this transfer can be concluded by the end of next week.

      Please call me if you have any questions. Thank you for your courtesy and assistance.

                                                                      Very truly yours,

                                                                              (signed)

                                                                      Richard M. Evans

RME:ed
Encl.
c: Jessamyn Smyth and Boysen Hodgson