Law offices of M. RICHARD CUTLER, ESQ. 610 NEWPORT CENTER DRIVE, SUITE 800 NEWPORT BEACH, CALIFORNIA 92660 (949) 719-1977 M. Richard Cutler, Esq. FAX: (949) 719-1988 Brian A. Lebrecht, Esq. www.cutlerlaw.com Vi Bui, Esq. February 23, 1999 Via Facsimile (714) 662-2081 John Groom President American Custom Components, Inc. 3310 W. MacArthur Blvd. Santa Ana, CA 92704 RE: OUTSTANDING ACCOUNT Dear John: This letter will confirm our agreement to credit your outstanding balance with our firm in the amount of $41,831.42 in exchange for the issuance of 150,000 shares of common stock of ACC, said shares to be registered on Form S-8, and thus become free trading, as soon as possible. If you have any further questions, please do not hesitate to contact me. Sincerely, /s/ Brian A. Lebrecht Brian A. Lebrecht, Esq.