Dear CLIENT:

One of the core values of ppoNEXT has been to continually search for ways to provide more innovative and effective products to our valued clients. Our ability to strengthen our network and enhance our service offering has been a paramount strategy over the past several years. Consistent with our core values, ppoNEXT has taken a significant step in expanding the products and services that we will offer you in the future.

I am pleased to announce that Concentra Network Services (Viant) has acquired ppoNEXT, effective June 1st, 2007.

Our combined organization’s health payment solutions provide you with the capability to significantly reduce your exposure to paying any claim at retail. Combined, the ppoNEXT and Beech Street networks will yield access to over 520,000 providers nationally. As a result, your network access and available product offerings will expand significantly, translating into an increased opportunity for savings.

In addition, our NEXT care management clients will continue to receive the same URAC Accredited healthcare management services, and will now have the opportunity to enhance their program through the comprehensive package of healthcare management services offered through our combined organization.

Our immediate focus in integrating our organizations is to keep this transition as transparent for you as possible. As part of that effort, our Sales and Account Management team will be reaching out to you to provide more detail around the transition, and the potential value it will have specific to your organization. In the meantime, please do not hesitate to contact us with any questions that you may have.

We have also attached is a copy of the official press release relative to this announcement. Please share this information within your organization as appropriate.

We thank you for your continued commitment to our companies’ relationship, and look forward to working with you as part of our new organization.

Regards,

James M. Pennington
President & CEO
ppoNEXT

Enc.