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<P ALIGN="CENTER"><FONT SIZE=2><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=4><B> SCHEDULE 14A<BR>
(RULE 14A-101)</B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>INFORMATION REQUIRED IN PROXY STATEMENT<BR>
SCHEDULE 14A INFORMATION  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>Proxy Statement Pursuant to Section 14(a) of<BR>
the Securities Exchange Act of 1934 </FONT></P>

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<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2>Filed by the Registrant <FONT FACE="WINGDINGS">&#253;</FONT></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2>Filed by a Party other than the Registrant <FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
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Check the appropriate box:</FONT></TD>
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<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><BR>
Preliminary Proxy Statement</FONT></TD>
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<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="95%"><BR><FONT SIZE=2><B>Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2))</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><BR>
Definitive Proxy Statement</FONT></TD>
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<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><BR>
Definitive Additional Materials</FONT></TD>
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<FONT FACE="WINGDINGS">&#253;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><BR>
Soliciting Material Pursuant to &sect;240.14a-12<BR></FONT>
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<TD COLSPAN=5 ALIGN="CENTER"><BR><FONT SIZE=2><B>ALTERNATIVE RESOURCES CORPORATION</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=5 ALIGN="CENTER"><HR NOSHADE><FONT SIZE=2> (Name of Registrant as Specified In Its Charter)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=5 ALIGN="CENTER"><BR><FONT SIZE=2><B>N/A</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=5 ALIGN="CENTER"><HR NOSHADE><FONT SIZE=2> (Name of Person(s) Filing Proxy Statement, if other than the Registrant)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=5><FONT SIZE=2>Payment of Filing Fee (Check the appropriate box):</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#253;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
No fee required.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and&nbsp;0-11.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(1)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Title of each class of securities to which transaction applies:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(2)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Aggregate number of securities to which transaction applies:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(3)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Per unit price or other underlying value of transaction computed pursuant to Exchange Act Rule 0-11 (set forth the amount on which the filing fee is calculated and state how it was determined):<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
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<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(4)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Proposed maximum aggregate value of transaction:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(5)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Total fee paid:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
Fee paid previously with preliminary materials.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
Check box if any part of the fee is offset as provided by Exchange Act Rule&nbsp;0-11(a)(2) and identify the filing for which the offsetting fee was paid previously. Identify the previous filing by registration statement number, or the Form or
Schedule and the date of its filing.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2><BR>
(1)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Amount Previously Paid:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(2)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Form, Schedule or Registration Statement No.:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(3)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Filing Party:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
</TR>
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<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>(4)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Date Filed:<BR>
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<TD WIDTH="2%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
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</TABLE>
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<P><FONT SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following is the text of an e-mail message sent to all employees of the Company on May&nbsp;12, 2004 regarding the merger with Pomeroy IT Solutions,&nbsp;Inc. </FONT></P>


<P><FONT SIZE=2>[ALTERNATIVE
RESOURCES LOGO] </FONT></P>

<P><FONT SIZE=2><BR>
<BR> </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>Date:</FONT></DT><DD><FONT SIZE=2>&nbsp;&nbsp;May&nbsp;12,
2004
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>To:</FONT></DT><DD><FONT SIZE=2>&nbsp;&nbsp;All
ARC Employees
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>From:</FONT></DT><DD><FONT SIZE=2>&nbsp;&nbsp;Robert
Stanojev
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>Subject:</FONT></DT><DD><FONT SIZE=2><B><I><U>ARC Merges with Pomeroy IT Solutions</U></I></B></FONT></DD></DL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attendees
of today's Town Hall meeting learned that, subject to shareholder approval, ARC will become a part of Pomeroy, a publicly traded provider of Information Technology Solutions.
News of the merger was announced to the business community and general public via the press release that accompanied this email. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Over
the past four years, ARC has struggled to achieve the level of profitability expected by our investors, shareholders and employees. All of our people have made personal and economic
sacrifices to keep the company viable. The commitment you made has been tangible and appreciated. However, we firmly believe that all the personal and business goals we shared have a better chance of
realization through an affiliation with Pomeroy. While ARC was rapidly transforming, it was clear that we would be resource constrained to accomplish our objectives. Although we did not originally
anticipate a merger as a part of our transformational work, we believe that this event offers the means to continue and, in fact, accelerate ARC's transformation. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Importantly,
this should be an exciting opportunity for ARC people, affording you the opportunity to grow your career with a financially stronger company. As you know, Pomeroy is making
a sizable financial investment in ARC because they view ARC as an essential component in achieving their leadership goals in the IT Services marketplace. With this acquisition Pomeroy will expand
their geographic coverage, enrich their customer base and fill-out their service offerings. Steve Pomeroy believes our business is a "people business" and he will need you to continue to
perform and deliver services, TC support and client relationship management that you do so well. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
customers will also benefit from this transaction. They will have a richer and more complete set of service offerings to choose from and a deeper resource pool of talented IT
professional to draw upon. Also, as you know, over the past few years we have received frequent questions and concern about our financial health. The Pomeroy transaction will eliminate those concerns. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following is an overview of Pomeroy and general information regarding ARC employees. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>About Pomeroy  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based in Cincinnati, Ohio, Pomeroy has been in the IT industry since 1981. Today, Pomeroy employs over 1,400 people, more than half of who are technical
associates, providing client companies with IT solutions ranging from application development to storage strategies to desktop management. As a solution provider, Pomeroy IT Solutions offers three May
categories of service: enterprise consulting, enterprise infrastructure solutions and lifecycle services. Like ARC, Pomeroy's clientele represent a broad spectrum of industries, governments and
educational organizations. Pomeroy maintains 26 regional facilities in Alabama, Florida, Georgia, Illinois, Indiana, Iowa, Kentucky, Minnesota, Missouri, North Carolina, Ohio, Pennsylvania, South
Carolina, Tennessee and West Virginia. For the year ended January&nbsp;5, 2004, the company reported revenues of $598&nbsp;million. Pomeroy is a very dynamic company, with a long and successful
history in technology services, financial stability </FONT></P>

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<P><FONT SIZE=2>and
a culture that places people first. To learn more, log-on to Pomeroy's web site at </FONT><FONT SIZE=2><I>www.Pomeroy.com.</I></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>The Advantages to ARC  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Pomeroy/ARC merger represents an amicable agreement between organizations; it is in no way hostile or adversarial. ARC was in a position to give careful and
thoughtful consideration to Pomeroy's offer and consider all of our options. In the end, ARC's Board of Directors agreed that the advantages for ARC people and shareholders far out-weigh
any dis-advantages. The synergies between ARC and Pomeroy make this an extremely compelling proposition. Consider the following: </FONT></P>

<UL>

<P><FONT SIZE=2><I> Financial Stability&nbsp;&amp; Efficiencies  </I></FONT></P>

<P><FONT SIZE=2>Pomeroy
is a well-managed and financially sound organization that will be able to provide the resources necessary for ARC to grow and expand its service offerings. The combined revenue of
Pomeroy and ARC will be roughly $735&nbsp;million, the pre-merger individual company totals. In addition, when two organizations combine forces, certain elements of the support
infrastructure (such as real estate, technology, and functional expertise) can be combined and consequently, the cost of the infrastructure is substantially reduced. This component alone is a
compelling reason in favor of the merger. Equally important is Pomeroy's financial strength to make ARC's transformation a reality&#151;a financial investment that ARC would have difficulty
making on it's own. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><B><I>Competitive Scale  </I></B></FONT></P>

<UL>

<P><FONT SIZE=2>The
union of Pomeroy and ARC gives the combined company the scale, presence and competitive edge to attack the technology solutions market. ARC rounds-out the current Pomeroy service
offering and visa versa. In the future, when we refer to "life cycle solutions", we'll mean it. With the
addition of ARC, Pomeroy will essentially double the size and scope of their services business. Consequently, much of ARC's sales, delivery, and recruiting organizations will remain intact, as ARC
transitions to Pomeroy. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><B><I>Service-Line Synergies  </I></B></FONT></P>

<UL>

<P><FONT SIZE=2>The
technology service offerings of Pomeroy and ARC are largely complimentary. While both ARC and Pomeroy bring capabilities in both applications and operations support, Pomeroy's practice is focused
on higher end solutions, whereas ARC has established a strong leadership position on the operations/delivery side of technology. This provides the combined sales organization with solid access into
two (often disconnected) entry points within customer technology management infrastructures, as well as a more complete solution set to meet broad-based client needs. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><B><I>Expansion of Client Base  </I></B></FONT></P>

<UL>

<P><FONT SIZE=2>Perhaps
as important as any single aspect of this merger, both companies will have significantly expanded their client base. The opportunities for cross selling are powerful; the value proposition
offered to each client grows exponentially. Pomeroy primarily serves the middle market in the South and Central regions of the US. ARC brings a good presence in the West and Northeast states. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><B><I>Management Strength  </I></B></FONT></P>

<UL>

<P><FONT SIZE=2>From
our discussions, we know that Pomeroy management is a strong supporter of ARC's transformation. Our mission and objectives are aligned. Some of ARC's current leaders/managers </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

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<UL>

<P><FONT SIZE=2>will
have a continuing role with the newly combined team of Pomeroy and ARC. In the new organization, ARC will be augmented by a complementary management team, which has not only managed a vibrant and
growing business, but has demonstrated an ability to grow through merger and acquisition. </FONT></P>

<P><FONT SIZE=2><I> Breadth&nbsp;&amp; Depth of Talent  </I></FONT></P>

<P><FONT SIZE=2>Beyond
essentially doubling the number of technology experts employed, this organizational change adds a breadth of skill that expands and enhances the delivery of services beyond what ARC offers
today. Both ARC and Pomeroy are well known for their talent, expertise, and attention to delivering high-quality services. </FONT></P>

</UL>

<P><FONT SIZE=2><B>Next Step: Reporting&nbsp;&amp; Disclosure to SEC&nbsp;&amp; Investors  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ARC will file&nbsp;a preliminary and definitive proxy statement and other relevant documents concerning the proposed merger with the Securities and Exchange
Commission. Investors and security holders are urged to read the proxy statement when it becomes available, because it will contain important information about the proposed merger. Investors and
security holders will have access to free copies of the proxy statement (when available) and other documents filed by ARC with the Securities and Exchange Commission through the Securities and
Exchange Commission's web site at www.sec.gov. In addition, the proxy statement and related materials (when available) may also be obtained free of charge from ARC by directing a request to Steve
Purcell at 847-620-4369. ARC and its directors, executive officers, certain members of management and employees may be soliciting proxies from stockholders of ARC in favor of
the proposed merger. Information concerning the participants in the proxy solicitation will be set forth in the proxy statement when it is filed with the Securities and Exchange Commission. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>What This Means to You and Your ARC Colleagues  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All mergers represent tremendous change and opportunity. Although the transitional details have not yet been hammered-out, we will share with you
information as it becomes available. An Integration Task force is currently being assembled and several members of our executive team will be engaged in working out the details. However, both
companies already operate at "lean and mean" staffing levels. Therefore for most ARC employees, the merger with Pomeroy will represent an enhanced career opportunity&#151;especially for our
field sales, recruiting, knowledge center, delivery organizations and others critical to making our operational model function. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
will make every attempt to conclude this assessment quickly and provide you with more specific information regarding the needs of the business during this transition and how you/your
position fit into those plans. I fully understand your need for concrete information regarding what's in store for you. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
salute and thank each of you who have been loyal supporters of ARC during these challenging times. We ask for your understanding, patience, support and ongoing professionalism as this
business combination progresses. </FONT></P>

<P><FONT SIZE=2>Thank
you.<BR></FONT></P>

<P><FONT SIZE=2>Sincerely,<BR></FONT></P>


<P><FONT SIZE=2>Bob
Stanojev </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>3</FONT></P>

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