From the: University of California, San Diego Medical Center

January 20, 2009

Magnacoustics, Inc.

1995 Park Street

Atlantic Beach, NY 11509

Dear Magnacoustics;

After being a long standing customer with another MRI stereo vendor, I wanted to thank you for providing us with MRI stereo systems that exceed our expectations.  The features and functionality of your stereo system offers excellent sound quality and tools that helps our MRI technologists effectively communicate with our patients.

Our patients enjoy having the ability to control the volume and music selection along with minimizing the gradient noise from our high field MRI scanners.  Having these features have reduced patient anxiety and improved the patient experience.

Your sales team answered our questions as we evaluated our options and helped us configure our systems that meet our needs.  In today’s competitive marketplace, partnering with Magnacoustics aligns our commitment to excellence.  We look forward to the future as we equip our other MRI scanners with your latest MRI stereo systems.

Sincerely,

Glen Yoshitake

Glen Yoshitake

Director, Imaging Services

University of California, San Diego Medical Center

200 W. Arbor Drive,

San Diego, CA 92103