December 1, 2006


To Our Valued Customers:

The last few years have been very challenging for all of us in the transportation industry. Although fuel costs immediately come to mind, those costs have been somewhat offset by fuel surcharges that have been applied by all the truckers and airlines.

However, there are areas that have strongly impacted our cost of doing business. Some of these include:

     1) Extremely large rate increases in all forms of insurance - health, workman's
         comprenhensive, liability, and cargo.
     2) Significant price increases for tractors, trailers, fork lifts, etc. The new
         tractors must meet new emissions standards.
     3) Increasing employee wages. This is necessary to keep our current employees
         and to attract new employees to an industry that suffers from an ongoing
         shortage of qualified drivers.
     4) The expense of training and equipment to comply with TSA security
         requirments.

In order for Accelerated to continue providing each of you with the level of service that you have come to expect, we must adjust our rates upward to compensate for these ever rising outlays. While the adjustmenst may vary with rate breaks and services, on average the increase will come to between 2.9% for Line Haul and 4% for PU&D. The new rates will be effective on January 1, 2007.

We believe it is important to our customers and to the air cargo industry as a whole, that companies such as Accelerated, Inc. remain fiscally sound. It is the only way that we will be able to supply you with quality service as well as provide a secure future for our employees.

We appreciate your support and look forward to a long and mutually beneficial relationship as we move forward.

If you have any questions concerning our rates or service, please contact your local terminal.

Sincerely yours,

Barry Pearse
President