Dear Joe,

After retirement, I have had time to realize what you did for me – I have never mentioned how much I appreciate the structure and business guidance that you provided for our busy medical and surgical practice for over 20 years.  I have continued to use many of them long after you left us. There is then, the most valuable but intangible of all, a lasting feeling of friendship.   So often we fail to let people know how we feel and how much we respect and appreciate them and then it is too late. Thank you for everything. Marshall S. Redding, MD.