May 3, 1989

To Whom It May Concern:

Our company has contracted the services of Acoustic Enterprises, Inc. a number of times, and experienced nothing less than total satisfaction.

Don Harrison is highly professional in design and service at the most competitive prices in our area.

It has been a pleasure doing business with Don over the last five years, and he has earned the right of first consideration for all our requirements in the future.

Sincerely,

C.A. Smith

President