Sushi Deli

S Corporation san diego

I have known Steve Wilhelm for more than 30 years; which was long before I
started my business, Sushi Deli, Inc around 1983. Sushi Deli now has three locations
around San Diego and Mr. Wilhelm has been active in all of the negotiations regarding
leases for the three restaurants. I feel that without Steve Wilhelm’s help that Sushi Deli
might not have survived for 30 years.

Mr. Wilhelm negotiated our lease agreement for our restaurants located in Hotel
San Diego, and in the process negotiated the best possible lease for our business
interest. Later, in 2001 the Federal Government condemned the Hotel San Diego and
was trying to force us out of building; however, the prior lease that had been
negotiated by Mr. Wilhelm protected us amazingly.

Also in 1990 Mr. Wilhelm negotiated another lease on our behalf. After a
completely unaware of any lease tax being due. Fortunately, when Mr. Wilhelm
negotiated our lease agreement, it was plainly stated that any and all future taxes were
to be paid by the landlord and not by us. Thereafter our audit went forward without any

Along the way Mr. Wilhelm introduced me to Mr. Bob McRae, a business broker
that he works closely with, and who has also been in the business for more than 30
years. With Mr. Wilhelm and Mr. McRae’s assistance we went on top purchase several
restaurants, always with the utmost professionalism.

As a business wowan myself, it is always such a pleasure to work with people of
such high integrity. Not only has Mr. Wilhelm been my business attorney, but he has
assisted me with many other legal concerns over the years. It has been a pleasure and
a privilege to work with Mr. Wilhelm and I would recommend him highly to anyone who
is looking for an honest, knowledgeable and reliable attorney.

Hiroe Otake, President

Sushi Deli, Inc

Shungetsu, LLC