Fill and Sign the San Juan Capistranonew York State Department of Health Form

Nichols Institute 33608 Ortega Highway San Juan Capistrano, CA 92690 1-800-NICHOLS1-800-642-4657August 2, 1994 Dear Fellow Stockholder: You are cordially invited to attend the Special Meeting of Stockholders (the "Special Meeting") of Nichols Institute ("Nichols"), which will be held on Wednesday, August 31, 1994 at 9:30 a.m., local time, at 33608 Ortega Highway, San Juan Capistrano, CA 92690, Building A. At the Special Meeting, holders of Class A Common Stock and Class B Common Stock of Nichols will be asked to consider and vote upon a proposal to adopt an Agreement and Plan of Merger among Nichols, Coming Incorporated ("Coming") and a subsidiary of Coming (the "Merger Agreement"), with respect to the merger of the Coming subsidiary into Nichols as provided for in the Merger Agreement (the "Merger"). Holders of Class C Common Stock and Series E Convertible Preferred Stock of Nichols are not entitled to vote on the Merger and are being provided the accompanying Notice of Special Meeting of Stockholders and Proxy Statement/Prospectus for informational purposes only. In the Merger, each outstanding share of the Class A Common Stock, the Class B Common Stock and the Class C Common Stock of Nichols (together, the "Nichols Common Stock") and each share of Series E Convertible Preferred Stock of Nichols (but excluding shares of Class B Common Stock and Series E Convertible Preferred Stock as to which appraisal rights shall have been perfected) will be converted into shares of the common stock of Coming, as described in the accompanying Proxy Statement/Prospectus, and Nichols will become a wholly owned subsidiary of Coming. Stockholders will receive cash in lieu of any fractional shares. You should read carefully the accompanying.-Notice of Special Meeting of Stockholders and the Proxy Statement/Prospectus for details of the Merger and additional related information. NICHOLS' BOARD OF DIRECTORS HAS DETERMINED THE MERGER TO BE FAIR TO AND IN THE BEST INTERESTS OF NICHOLS AND ITS STOCKHOLDERS, HAS UNANIMOUSLY APPROVED THE MERGER AGREEMENT AND RECOMMENDS A VOTE FOR ADOPTION OF THE MERGER AGREEMENT. The affirmative vote of the holders of shares representing a majority of the outstanding voting power of the Nichols Common Stock is necessary to adopt the Merger Agreement. I am the beneficial owner of shares of Nichols Common Stock having an aggregate of approximately 60% of the voting power of the Nichols Common Stock, and I have agreed to vote my shares in favor of the Merger Agreement. Accordingly, adoption thereof by the Nichols stockholders is assured. Whether or not you plan to attend the Special Meeting, please complete, sign and date the enclosed proxy card and return it promptly in the enclosed postage-prepaid envelope. If you attend the Special Meeting, you may vote in person if you wish, even though you previously have returned your proxy card. Your prompt cooperation will be greatly appreciated. Please do not send your share certificates with your proxy card. After adoption of the Merger Agreement by the Nichols stockholders and satisfaction of all other conditions to the Merger, you will receive a transmittal form and instructions for the surrender and exchange of your shares. Sincerely, Albert L. Nichols, M.D. Chairman of the Board PLEASE COMPLETE, SIGN, DATE AND RETURN THE ENCLOSED PROXY CARD.