Ronald B. and Annette C. Talmage - Page 21




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               We further hereby reconfirm our commitment to provide                  
               continued lending to Ronald B. Talmage via direct                      
               payment to your future invoices for RiverCliff Farm                    
               work, through completion of the planned improvements                   
               and construction.                                                      
          Mr. Schommer eventually received the June 16, 2000, letter and              
          kept it with his company’s books and records.  At trial,                    
          petitioner offered this letter into evidence as a letter written            
          and mailed by Mr. Seki to Mr. Schommer.                                     
               On July 31, 2000, Mr. Schommer also mailed as SSI                      
          correspondence the second of the e-mailed letters (written by               
          petitioner) to the Talmages, which stated:                                  
               Dear Ron and Kumi:                                                     
               Attached herewith please find the record of payments                   
               (inclusive of bank remittance documentation) received                  
               to date by A.C. Schommer & Sons, Inc. for RiverCliff                   
               construction work, directly from yourselves.                           
               The total received directly from you as of the date of                 
               this letter stands at:  $412,965.76 (Four hundred                      
               twelve thousand, nine hundred sixty-five dollars and                   
               seventy-six cents).                                                    
               Further to this, for your reference, I am also                         
               enclosing a copy of my letter and similar information                  
               sent directly to your lender, New Century Properties                   
               Limited for their portion of the payments made to date.                
               We sincerely wish you the best in a peaceful and speedy                
               resolution to your current challenges.  Our prayers are                
               with you.                                                              
          At this time, Kumiko Talmage was not aware of a company named New           
          Century Properties Limited or that any money had been lent to the           
          Talmages to develop the Rivercliff property.                                








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