August 7, 2000

Citizens Bank of Massachusetts
28 State Street
Boston, Massachusetts 02108

    RE:  FOURTH AMENDED AND RESTATED LOAN AGREEMENT DATED AS OF AUGUST 7, 2000
         BETWEEN CITIZENS BANK OF MASSACHUSETTS ("BANK") AND THE J. JILL GROUP,
         INC. ("BORROWER") (THE "LOAN AGREEMENT")

Ladies and Gentlemen:

         Reference is made to the captioned Loan Agreement of even date. We
hereby confirm that any representation, warranty or covenant in said Loan
Agreement made to you by the Borrower regarding the undersigned including,
without limitation, any representation about the undersigned or any covenant
that Borrower will cause the undersigned to perform or to refrain from
performing any act shall be deemed to be a direct representation, warranty or
covenant to you from the undersigned, and you may rely upon same as if such
representation, warranty or covenant had been made directly to you from the
undersigned.

         Executed as an instrument under seal, to be construed under the laws of
The Commonwealth of Massachusetts as of the date set forth above.

                                  Very truly yours,

                                  QT SERVICES GROUP, INC.

                                  By:/s/ Olga L. Conley
                                     ---------------------------
                                  Name: Olga L. Conley
                                       -------------------------
                                  Title: Chief Financial Officer
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