George Bemesiter
UFH Corporation
166 Third Avenue North
Minneapolis, MN 55407

Dear George,

I fully sympathize with your predicament as you described it on our phone conversation, and IVI Publishing stands ready to help you in anyway we can.

Rest assured that IVI is experienced in helping clients who must either spend their budget or loss it in the next budget year. We have developed a number of strategies which, when implemented by clients, will ensure that actual costs will far exceed our proposal and ensure that you spend every cent you have. I have listed below some of the most popular strategies used in the past by other clients who needed to quickly increase their spending.

1: Our contract specifies the formats for submitting material for conversion for your web site.
DON'T FOLLOW THE SPECS!

1. Submit content in a wide variety of electronic formats
2. Don't tell us what application generated each electronic file
3. Don't proof your material before submitting it to IVI, make changes after the conversion
4. Don't label files or specify in what section of the web they are will reside
5. Mix in handwritten documents, and for even greater cost escalation, send us 2nd and 3rd generation copies of handwritten faxes.

2: Change your mind often, especially after having already approved design and content.

1. Tell us to go ahead with design and graphic work without getting all the necessary internal approvals.
2. Require at least 6 to 10 internal sign-offs before anything can be finalized.

3: Add new requirements after the design work is completed and approved.

1. Increase the number of browsers which should be supported. (This is most effective when the browser list is changed to include at least one very old and obscure browser because the CEO's brother uses it.)
2. Change your mind about using ActiveX, Java and JavaScript for sophisticated user interactions.

4: Don't meet delivery schedules for content or approvals.

1. Late delivery of content is a very popular method of creating budget slippage. IF we are to meet the original delivery date this will necessitate overtime and, in some cases, double time.
2. Delays in approval is a quick way to increase costs, for much the same reason as late content delivery - we have to hurry to catch up to the original schedule, and this can be expensive.

5: Don't educate yourself or your staff about the Internet, webs, or browsers.

1. Several previous clients have been able to meet their budgetary excess goals by ensuring that no one involved with their web projects has any experience with the Internet.
2. While our Content Preparation staff is available to help your staff prepare content to our specifications, you can easily exceed your budget by not availing yourself of our assistance.

I hope you find this useful. We at IVI stand ready to help you any way we can.

Sincerely,

John Slothower
Online Production Manager