I worked with Peter Daly at Sun Life Financial from 2008-2010. Although we were not in the same department Peter was always willing and able to assist me with the resolution of month end accounting issues related to Oracle. Peter took a proactive approach to the situation and developed Discoverer reports to identify Accounts Payable transactions that were being charged to incorrect business segments. He was always available for questions and took the time to explain what was needed and why. This allowed us to better communicate with users on the proper coding of expenses. By gaining control of the errors we were able to minimize any SOX compliance issues related to the incorrect recording of expenses.

Robert S. Mann Sun Life Financial One Sun Life Executive Park Wellesley Hills, Ma. 02481 July 5, 2011 Re: Peter Daly To whom it may concern: It is with great pleasure that I recommend Peter Daly. I have known him for over 10 years from his employment at Sun Life Financial. Peter has always displayed a high degree of integrity, responsibility, and ambition. He is definitely a leader rather than a follower. He is also a most dependable team player. His good judgment and mature outlook ensure a logical and practical approach to any problem. During the course of Peter’s tenure he has been most helpful in assisting my efforts to accurately allocate millions of dollars of overhead expense arising globally to the appropriate business unit products. His efforts and efficiencies over the years saved me me countless hours not to mention ‘catching my errors’ as well. Peter would be an asset to the program, company, or initiative and I am happy to give him my wholehearted endorsement. Sincerely, Robert S. Mann Director - Service Center Finance Robert.Mann@Sunlife.com 781-446-1878

I worked with Peter Daly at Sun Life Financial from 2008-2010. Although we were not in the same department Peter was always willing and able to assist me with the resolution of month end accounting issues related to Oracle. Peter took a proactive approach to the situation and developed Discoverer reports to identify Accounts Payable transactions that were being charged to incorrect business segments. He was always available for questions and took the time to explain what was needed and why. This allowed us to better communicate with users on the proper coding of expenses. By gaining control of the errors we were able to minimize any SOX compliance issues related to the incorrect recording of expenses.

Robert S. Mann Sun Life Financial One Sun Life Executive Park Wellesley Hills, Ma. 02481 July 5, 2011 Re: Peter Daly To whom it may concern: It is with great pleasure that I recommend Peter Daly. I have known him for over 10 years from his employment at Sun Life Financial. Peter has always displayed a high degree of integrity, responsibility, and ambition. He is definitely a leader rather than a follower. He is also a most dependable team player. His good judgment and mature outlook ensure a logical and practical approach to any problem. During the course of Peter’s tenure he has been most helpful in assisting my efforts to accurately allocate millions of dollars of overhead expense arising globally to the appropriate business unit products. His efforts and efficiencies over the years saved me me countless hours not to mention ‘catching my errors’ as well. Peter would be an asset to the program, company, or initiative and I am happy to give him my wholehearted endorsement. Sincerely, Robert S. Mann Director - Service Center Finance Robert.Mann@Sunlife.com 781-446-1878

I worked with Peter Daly at Sun Life Financial from 2008-2010. Although we were not in the same department Peter was always willing and able to assist me with the resolution of month end accounting issues related to Oracle. Peter took a proactive approach to the situation and developed Discoverer reports to identify Accounts Payable transactions that were being charged to incorrect business segments. He was always available for questions and took the time to explain what was needed and why. This allowed us to better communicate with users on the proper coding of expenses. By gaining control of the errors we were able to minimize any SOX compliance issues related to the incorrect recording of expenses.

Robert S. Mann Sun Life Financial One Sun Life Executive Park Wellesley Hills, Ma. 02481 July 5, 2011 Re: Peter Daly To whom it may concern: It is with great pleasure that I recommend Peter Daly. I have known him for over 10 years from his employment at Sun Life Financial. Peter has always displayed a high degree of integrity, responsibility, and ambition. He is definitely a leader rather than a follower. He is also a most dependable team player. His good judgment and mature outlook ensure a logical and practical approach to any problem. During the course of Peter’s tenure he has been most helpful in assisting my efforts to accurately allocate millions of dollars of overhead expense arising globally to the appropriate business unit products. His efforts and efficiencies over the years saved me me countless hours not to mention ‘catching my errors’ as well. Peter would be an asset to the program, company, or initiative and I am happy to give him my wholehearted endorsement. Sincerely, Robert S. Mann Director - Service Center Finance Robert.Mann@Sunlife.com 781-446-1878