26 March 2001

TO WHOM IT MAY CONCERN

ENDORSEMENT   :   CHARLES LOEW

Charles Loew has provided Business Process Reengineering support to a number of businesses within BHP over the last ten years. These include our Australian based Steel, Transport and Logistics and Iron Ore businesses.

Charles has provided expert advice on the management of reengineering projects, facilitated reengineering workshops and trained internal consultants to be able to manage and facilitate ongoing reengineering projects within the organisation.

As a result of Charles' knowledge and great experience in both the theory and practice of reengineering and BHP's openness to new ideas, our work with Charles has been very productive.

BHP now has a strong and widely used internal Business Process Reengineering capability based on those people originally trained by Charles.

Yours faithfully

WJ Pedersen
Manager Intergrated Logistics Solutions Consulting

MASET, LLC    P. O. Box 649    Maricopa, AZ 85139
Phone: 520-568-6355     Fax 520-568-6354