PHIL SMART, INC. June 3, 1998 Howard J. Levens Northwest Industrial Equipment, LLC 22023 - 70th Avenue South Kent, WA 98032 Dear Mr. Levens: This letter is to express our satisfaction with the heating equipment your company installed in our new service department area.  We have now gone through our first winter and I am pleased to tell you that the equipment worked as expected, flawlessly. Thank you so much, and we look forward to the opportunity to continue to use your company for the future heating needs in our facilities. Sincerely, Jorge Gonzalez General Manager