1 EXHIBIT 23.3 September 4, 1998 Smith-Gardner & Associates, Inc. 1615 S. Congress Avenue Delray Beach, Florida 33445 Gentlemen: I hereby agree to become a director of Smith-Gardner & Associates, Inc. (the "Company") upon the consummation of the...

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                                                                    EXHIBIT 23.3

September 4, 1998
 
Xxxxx-Xxxxxxx & Associates, Inc.
0000 X. Xxxxxxxx Xxxxxx
Xxxxxx Xxxxx, Xxxxxxx 00000
 
Gentlemen:
 
     I hereby agree to become a director of Xxxxx-Xxxxxxx & Associates, Inc.
(the "Company") upon the consummation of the Company's initial public offering.
 
                                          /s/ Xxxxxxxxxx X. Xxxxx
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                                          Xxxxxxxxxx X. Xxxxx