Dear Friend:

We are pleased and enthused to share some very good news with you. Patterson & Gerry, LLC has merged with Gray, Gray & Gray, LLP, a highly respected, sixty-three year old accounting firm located in Westwood, Massachusetts. The combined firms will operate under the Gray, Gray & Gray name.

We have taken this step for many reasons. Primary among them is a desire to provide our clients with a wider and deeper range of services. The talents and abilities of Patterson & Gerry and Gray, Gray & Gray dovetail perfectly. These combined talents and abilities mean our clients will benefit from a more comprehensive scope of accounting, tax strategy, financial planning and business advisory services.

Although the name of our firm will change, we will continue to maintain our offices at 276 Union Avenue in Framingham, while Gray, Gray & Gray operates out of their offices in Southwest Park in Westwood.

We look forward to serving you - together - for many years to come.

James H. Patterson, CPA	Paul J. Gerry, Jr., CPA	Richard D. Tardiff, CPA