September 1, 2005

Dear Customers:

We have been through a terrible few days here in Hammond, more because of what we are seeing happening in New Orleans and the Gulf Coast than what we have experienced here. We know that many of our customers and some of our Neill employees have experienced grave losses. We are deeply saddened by this, and are keeping all of the victims in our thoughts and prayers. Also, we are setting up a relief fund to help salon owners reestablish their businesses and get their employees back to work.

Neill Corporation is up and running. We were taking orders Tuesday, the day after the storm, on generator power. Yesterday we were taking orders and shipping product out of our Hammond distribution center. UPS is running as usual. We apologize for any delays in shipping caused by the hurricane. On the other hand, we have experienced intermittent phone problems. Currently, all of our phone systems are working; however, you may experience a fast busy signal on some calls. This is due to the million refugees and their family members in the area who are all trying to use the same phone lines. Please be patient and call right back, and you will be able to get through. We appreciate your business, especially during this difficult time.

Thank you for all of your support!

Edwin