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Dear Justin,

We would like to thank you for your exceptional services in the sale of our home. At the initial meeting you went over every detail answering all our questions. You took the time to listen to our needs to ensure we were all on the same page with a mutual goal. It was so easy on us knowing we only had two dates where we had to show our home (one being the date of the actual auction). Your correspondance throughout the auction-process was superb and we always felt up to date. Finally, we were amazed at the ease of the actual sale. Everything was done professionally, exceptionally, and with care. If you ever need a top reccommendation, please feel free to have your prospective clients contact us. Not only would we recommend auctioning off your home, we would highly recommend JJManning Auctioneers. We wish you continued success.

Sincerely,
Todd and Jody Olson email: tolson2004@comcast.net

Mr. Jerome J. Manning, CEO
Jerome J. Manning & Co.
179 Old King's Highway
Yarmouthport, MA 02675

Dear Mr. Manning:
My wife Ruth and I wish to express our appreciation for the professional and successful manner in which your firm conducted the recent auction on our property at 24 Luscombe Lane in Dennis, Massachusetts. You presented the property to a large population of potential buyers through advertising, the internet and the open house event as was evident by the web site responses and attendance at the open house.

At the end of the day, the exposure was so extensive that we received more offers, in the pre auction day period, on our home than we had had in the two years prior to contracting with JJ Manning. As one of those offers has exceeded our threshold value for auction sale we have chosen to accept it and move forward knowing that it was the auction process conducted by your firm which has enabled us to realize the value we have looked forward to for so long.
Our thanks to you and your associates who have attended to our account.  

Very Truly,  
Mike Tarr

Justin J. Manning, President
JJManning.com Auctioneers
179 Old King's Highway
Yarmouthport, MA 02675

Dear Justin:
I want to thank you and Jerry for the outstanding services you have provided my firm and our clients over the years. My colleagues and I are always extremely impressed with the dedication you both bring to every project, and the level of sophistication of your marketing campaigns. Your advice on auction strategy and marketing are always on the mark.

The level of service that jjManning.com provides is second to none, and my clients have often expressed to me their gratitude for the exceptional work you have done for them. Based upon my experiences with both you and Jerry, I would recommend the auction services of JJManning.com enthusiastically and without hesitation.

Sincerely,
Thomas M. Looney, Esq.
Bartlett Hackett Feinberg P.C.
10 High St. Suite 920
Boston, MA 02110
Tel: (617)422-0200
Fax: (617)422-0383

Mr. Justin J. Manning, CAI,AARE
President/CFO
179 Old Kings Highway
Yarmouthport, MA 02675

Dear Justin:
I am very pleased with the way your firm J.J. Manning Auctioneers handled the auctioning of my property at 61 Arborway, Jamaica Plain, Mass 02130.

From inception, through the marketing process and the actual on-site open houses and final auction the process was very efficient and timely.

The final results as far as price and expediency of closing is also to be commended.

I would not hesitate to recommend JJManning for any future auction work.

Sincerely,
Jack E. Robinson Sr.
PO Box 742
Oak Bluffs, MA 02557
Tel: (508) 693-5411
Fax: (508) 693-2609
Email: jackerobin@aol.com

Jerome J. Manning & Co., Inc.
179 Old King's Highway
Yarmouth Port, MA 02675
Jerome J. Manning, Chairman & CEO

Dear Jerry,
I wanted to thank you and your staff for the solid effort put forth to market and sell the truly unique waterfront estate property for our bank.

As you are aware, some involved questioned whether a auction was the best route to follow in order to maximize the sale price for this high end, one of a kind property.

Your company deserves credit for an outstanding job from the marketing, the pre-sale showings, your work in locating/qualifying and garnering bidder enthusiasm, to the auction day itself -- your professionalism and experience insured a successful sale.

First & Ocean National Bank would not hesitate to engage Jerome J. Manning Co., Inc. for the sale of any property in the future. I would gladly recommend your service to anyone.

Best wishes for 2003 and beyond.

Very truly yours,
David S. Outhouse
President & CEO
First & Ocean National Bank
Newburyport, MA 01950

Justin Manning, President
Jerome J. Manning & Co., Inc.
179 Old King's Highway
Yarmouthport, MA 02675

Dear Justin Manning:
I wanted to drop you a short note to let you know how satisfied I was with the auction process. We had a unique property along the Merrimac River, which was very difficult to price. The auction process allowed us to get the full value without limiting ourselves to an "asking price." The marketing efforts were excellent. I felt that all potential buyers had been contacted and given an opportunity to both view and participate in the auction process. I would definitely consider the auction process again if the opportunity presented itself. Thanks for a great job.

Debra Rubin
Estate Administrator at Mellon

Justin Manning, President
Jerome J. Manning & Co., Inc.
179 Old King's Highway
Yarmouthport, MA 02675

RE: Estate Auction of Real Estate & Personal Property

Dear Justin:
I want to thank you for the tremendous job your firm did in selling both the real estate and personal property for my clients. Your firm did an excellent job marketing the property and conducting the auction. The results exceeded my expectations.

I appreciate jjManning's responsiveness and reporting throughout the marketing campaign. I think everyone involved in this Estate felt very informed throughout the whole auction process, due to the weekly updates via phone & email. Additionally, it was less work for me as the Trust Officer to deal with one vender (jjManning) instead of dealing separately with a real estate broker and an auctioneer. Most important to me was your "can do" attitude towards every aspect of the marketing/sale process.

The auction process gets the job done quickly and efficiently and leaves little room for buyers to back out. This is mainly due to the property being sold "as is" and free of contingencies. In conclusion, I want to say that jjManning identified the market, attacked the market and achieved the optimum results at the sale. Thank you for your hard work and I look forward to working with you again soon. Please do not hesitate to use my name as a reference with any of your potential clients.

Sincerely,
W. Curtis Cain
Trust Officer - First Union Bank

Dear Justin Manning,
I just wanted to send you a letter to tell you how much I appreciated your hard work in putting this deal together in Concord, NH.

This was my first experience working with an auction company, and to be perfectly honest, at first I was a bit apprehensive.

I have to honestly say that from the very beginning your marketing proposal, your marketing materials and your professionalism were second to none. I was, as was the seller, extremely impressed.

Most importantly however, was your follow up after the auction that brought the actual sale of this property together. You were relentless in helping to pursue the buyer and it worked!

I enjoyed working with you immensely and wouldn't hesitate to recommend you to any seller or New Hampshire broker. Please feel free to use my name as a reference and do not hesitate to give my office number if any client wants to speak to me directly.

Again, thank you for all your help! It wouldn't have happened without you!

Looking forward to working with you again in the future.

Sincerely,
Kathy Phair Alexander

Norwood Real Estate
Better Homes & Gardens
188 Route 101, Bedford, NH 03110
(603) 472-7300

Dear Jerry,

I want to belatedly thank you for an auction well done. You located the interested parties and with humor coaxed and cajoled the bidders to a good result for my son and me. I know everyone had doubts about the value of the (REAL ESTATE) property including me but results count and you delivered.

Thank you,

Adrian Piccolo
aapiccolo@worldnet.att.net

Dear Mr. Manning,

On behalf of the Kanellopoulos Family, I want to thank you for your able execution of an auction of our restaurant property. You and your staff handled the auction very efficiently. We were especially impressed with your willingness to cooperate with all members of our family. The auction might have been an emotionally trying experience but, because of your skill and flexibility, it turned out to be very satisfying.

Very truly yours,
Barbara Kanellopoulos
Christopher's Restaurant and Pub, Falmouth, MA

Dear Jerry,

I write to express my wholehearted thanks for the expertise and skill of you and your staff prior to, during and after the auction of our property at 19 Jean St., New Bedford, MA. Everything we discussed and agreed to in writing in the year or so we talked prior to the auction was done by Jerome J. Manning & Co., Inc. to the letter and in the spirit of the undertaking.

Should anyone inquire of me about an auction sale, I would without reservation, tell them to call Jerry Manning.

Sincerely,
Howard C. Dyer, Jr.
Treasurer
New Bedford Storage Warehouse Company

Dear Jerry,

Thank you very much for the tremendous effort of both you and your staff during our sale. Through your efforts we were able to turn a certain financial debacle into a break-even proposition.

In retrospect, it appears that there were three keys to the success of theis auction. The Marketing plan; the pre-approval program;and your auction day performance. You and your company deserve full credit for an outstanding performance . . .

Your marketing plan was brilliant. Few would have thought that we would seee hundreds of registered bidders in such cold, rotten weather. And your performance on auction day was nothing short of outstanding.

Sincerely,
James P. McDonough, Senior Vice President
Abington Savings Bank

The Bristol County Savings Bank
used the services of Jerome J. Manning & Co., Inc. in connection with the marketing and sale of an eleven unit subdivision in the Taunton area. The auction was a success and the reason for this was the excellent marketing campaign put together by Mr. Manning and his staff and the professional manner in which the auction itself was conducted by Mr. Manning. We were more than satisfied with the way in which the entire matter was handled and we would not hesitate to use Mr. Mannings' services in the future and recommend his firm to anyone.

Very Truly Yours,
A. Alan Higginbotham, Vice President & Senior Loan Officer
Bristol County Savings Bank

Dear Mr. Manning,

Thank you very much for the opportunity to work with your firm on the recent Magnolia Auction. I was truly impressed with your firm's marketing skills; Your brochure made a nice home look spectacular ! This home received more attention from the buying public in 6 weeks then it did with traditional brokerage in 3 years!

Manning & Co. has again proved that a professional auction marketing campaign will sell real property for full market value.

Congratulations on a job will done!

Sincerely,
Paul J. Herrick
Carlson Real Estate

Dear Jerry,

This letter is important only because what I'm going to say, needs to be said. People are always quick to complain and never take the time to praise or say thanks when things seem to go well. Needless to say, it was your reputation that prompted me to follow through and retain your firm. Simply stated, your firm did a great job. Justin was a marvel. He did a wonderful job, was organized, had great follow through and in general seemed to be a "chip off the old block". You can afford to be very proud of him, he's terrific and in my limited experience, an excellent auctioneer. I can assure you that in my view, Justin is most definitely a pro and your firm is in very good hands (the entire staff) if I can judge from its performance for Ibis.

The net outcome: final results were more than I expected but less than I had hoped. That only means that market place realities were the governing factor not my dreams or wishes. I believe that we probably realized about what we could and that your firm was instrumental in helping us achieve that.

All that need to be said had been said; your firm did a great job and Thanks !!! If my referral might ever help do not hesitate to ask.

Sincerely,
Richard R. Lamontagne
CFO and Treasurer
Ibis, Boston, MA

Dear Jerome J. Manning & Co., Inc.

This letter is written to make known my high degree of satisfaction with the auctioneering services Manning & Co., has rendered to this corporation.

I am entirely pleased with the manner in which Manning & Co., organizes and strategizes a sale, promotes the sale through its marketing efforts, conducts the sale using video and audio recording equipment and achieves a most satisfactory end result.

It is without reservation that I would recommend the services of Jerome J. Manning & Co., Inc. to anyone. Very truly yours

Robert J. Maietta, President and CEO
MSIC - MA Credit Union Share Insurance Corp.