Lynch Sales Company

Colony House

Furniture of Excellence Since 1936

Arlington, VA

June 11, 2007

Mr. Jud Lynch
Lynch Sales Company
161 Ottawa Ave. NW
Suite 300-F
Grand Rapids, MI 49503

RE: David Penfield
Dear Jud:

Thanks again to the entire Lynch Sales Company for another great sale!

I wanted to take a minute to let you know how pleased I felt to have David with us for our event. If you only knew how precocious my design staff is, you would appreciate the fact that David lasted the entire 6 weeks. Not only did he last, he managed them in a respectful and professional manner and I believe got their maximum effort. We all have seen and heard of slow business and hard times in the industry; however, David kept positive and was very supportive to the sales and design staff as well as management throughout the sale.

David’s experience as a retailer in the industry was evident when he and I would strategize sales incentives for merchandising and advertising. He also lent other operational advice that helped us out along the way. He seemed very organized and communicated very well at all levels. He was especially good with customers and in diffusing the occasional misunderstanding on a sale.

I fully understand that in a sales organization, you have an A team and a B or C team. After the opportunity to work with both Joe Connolly and Tom McDonald, I would have to say that David enjoys good company on the A Team.

Sincerely,

William S. Diffee, “JR”