February 22, 2004

Dear

As you know we have been having problems collecting from Medicare for your oxygen equipment. Hopefully, with your help we have that solved.

As you also know, we are required by Medicare to bill you for your co-pay for the equipment. Somehow we think it not right to go back too far in time. So we're going to try to start out fresh and we think you should know that as of the beginning of the year we should be billing for the co-pay amount.

In your case this is $45.76 per month for the concentrator and $7.19 for the oxygen cylinders.

So for January 2004 copay for the concentrator is $45.76

copay for the oxygen is 7.19

February 2004 copay for the concentrator is 45.76

copay for the oxygen is 7.19

Amount due $105.90

Should this be a problem, both Medicare and Blackman O & P provide a certification to waive this charge - but if this is the case we need you to contact Wendy for the form.

Sincerely,

David Blackman
Blackman O & P