Burns Philp Inc.

"...even the most seasoned building and construction professional would have to rate this as an excellent project."
Michael L. Siegmund

January 2, 1996

Cox, Kliewer & Company, P.C.
3145 Virginia Beach Boulevard
Suite 201
Virginia Beach, VA 23452
Attn: Jerry Cox

Dear Jerry,

Happy New Year!! I hope that this finds you and yours well, and let me take this opportunity to wish you all the best in the coming year.

I also wanted to take a moment to pass along my thanks, both professionally and personally, for the excellent effort put forth by you and your staff on our recent project in Ankeny, Iowa. This was, without a doubt, the best team I've ever worked with. Plans were well developed, executed in a timely fashion and there were few complications arising from unforeseen issues. Overall, I think it safe to say, even the most seasoned building and construction professional would have to rate this as an excellent project. Let me also commend the choice of Grey Mason to head the project. He did a great job!

Since this is the second major construction project that I have undertaken with Cox, Kliewer & Company, and both were "successful", I would like to offer myself as a reference to other clients or potential clients who need a little reassurance. Even though I travel a great deal, I can usually be reached via voice mail. Feel free to give my work number to those whom you feel would benefit from discussing our two projects together.

Again, thanks for all the good work and the best in the months to come to you and all your staff. I look forward to seeing you and working with you again, soon.

Sincerely,

Michael L. Siegmund
Burns Philp, Inc.
Corporate Engineer, North America

Member of the Burns Philp Group Headquartered in Sydney, Australia
222 Sutter St., 7th Floor - San Francisco, CA 94108 - U.S.A.
Telephone: (415) 296-5700
Telecopier: (415) 296-5799
Telex: 330051, Fleisch