From:

Joseph & Eileen Howell

4202 School Street

Washington, DC 20011

February 15, 2011

To:

Ivan & Joanne Tatum

2123 Myra Street

soonest possible to hold our first grandchild, little Matthew. Thank you for

naming him after your great-grandfather,Joanne. I am sure he is ‘as

pleased as Punch’ up there.

We are sure that both of you will be great parents to little Matthew; he shall

have the best of both worlds: yours and ours! We are the closest living

things on planet earth for him.

As for our baby shower gift to little Matthew, your mom and I have decided

to set up a trust fund for him. ‘It’s never too late to start saving…’, as your

mom always says, Joanne. It is a small amount to start off Matthew’s

education funds. It is a token of our love for little Matthew.