Page 23 - Owners
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17005 - Associate Offer Letter






                   January 1, 2005






                   Dr. Ima Newvet
                   100 Downthe Road
                   Smalltown, TX  01234

                   Dear Dr. Newvet,

                   It is a great pleasure to extend to you the offer of employment for the Associate
                   Veterinarian position at Smalltown Animal Hospital.

                   We have agreed upon $------/year of employment as the base salary that will be paid in
                   bi-monthly installments with Pro-Sal __% production capability. The salary is subject to
                   all taxes and withholdings as required by law or the policies of Smalltown Animal
                   Hospital. A copy of the compensation statement we reviewed is also included with this
                   offer to outline the additional benefits available to your new position.

                   We have agreed to a start date of Monday, January 10, 2005. If you find that you would
                   be able to start at an earlier date, we would be pleased to make that accommodation.
                   Please contact Dr. Hecantellya for specifics regarding your salary. We will also have a
                   contract for your review.

                   The team has been advised of your arrival and they are also pleased that you have
                   joined the practice. If you have any questions or concerns, please do not hesitate
                   contacting me at 555-123-4567.  I look forward to a successful and productive work
                   environment.

                   Sincerely,



                   Dr. Imanowner

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