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July 01, 2010

Dear Valued Customer:

Thank you for your continued partnership with PCA SKINĀ®. Together, we are improving the lives and skin health of your patients. We consider you an extension of our team and want to work with you to ensure your success with PCA SKIN.

Through your practice, you are purchasing PCA SKIN products for use in professional treatments or for retailing to your patients. When you complete the proper paperwork, you can claim an exemption on paying the sales or use tax for those products. In order to qualify, PCA SKIN must have a signed New York State and Local Sales and Use Tax Resale Certificate for your company on file. You do not need to send this form to your state. It is kept on file at our home office.

Unfortunately, without the New York State and Local Sales and Use Tax Resale Certificate, we are required by law to collect the appropriate sales tax for the state and locality to where the property is shipped.

If you are entitled to a sales tax exemption, please go to www.pcaskin.com/statetaxforms/ to download and print a blank certificate. This website includes instructions on how to upload your completed and signed certificate directly to PCA SKIN using our secure online form. Alternatively, you may fax it to 480-269-9127. Certificates can also be mailed directly to me at the address below.

We must receive this certificate from you no later than July 19th, 2010; otherwise, we will be obligated to charge the applicable sales tax on your future orders.

If you have any questions or concerns regarding this request, please contact me directly via e-mail at ggriffo@pcaskin.com or by phone at 480-281-5345.

Best regards,

ggriffo sig

Gary Griffo
Finance Manager
Physicians Care Alliance, LLC



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