“Please accept this letter as an endorsement of Mr. John Pilling, Pilling Financial and Insurance Services as a representative for your company’s Group Retirement needs. John has always made himself available to our company in his over ten year capacity as our broker for Whiting Equipment and Handling Speciality’s retirement and pension programs. John always put our interests first, is readily available to myself and our employees at all times, and brings in specialists and service professionals to further enhance our programs. It is my pleasure to recommend him in a professional capacity.”