November 12, 1986

Mr. Donald Harrison
Acoustic Enterprises, Inc.
18616 West 59th Drive
Golden, Colorado, 80403

Dear Mr. Harrison:

This letter is an acknowlegement of the excellent performace we continue receiving from Acoustic Enterprises, Inc.

Our association with your firm began in 1983 when you reskinned in excess of 132,000 square feet of our 5' X 5' ceiling tile. This provided us the appearance of a brand new ceiling while saving over $200,000.00 as opposed to our planned replacement cost.

We have especially appreciated your sense of urgency, concern and complete honesty in handling our account.

Your continued improvements in product and process have been shared with us to further improve our ceiling appearance. Your dedication to customer satisfaction continues to be one of your outstanding attributes.

Please feel free to contact me anytime you would like to show our ceiling as an example of your work. Also, do not hesitate to use my name as a reference.

Sincerely,

Lewis K. Hyer
Manager/Corporate Facilities

LKH/jeh