Lynch Sales Company

Breuners

Prescott, AZ

May 16, 2007

Judson Lynch
Daniel Lynch Sales Company
161 Ottawa Ave. NW. Ste. 300-F
Grand Rapids, MI 49503

Dear Jud:

I apologize that this note has taken so long for me to write. Our $5,000,000 Re-Merchandising Sale was a great success. We achieved our goal of 3 months’ sales in a six-week period.

I also want to than you for sending Jim Schwark as the conductor for the sale. He was a consummate professional and was poised under pressure. Jim worked long hours and did whatever it took to make our sale successful. I was also impressed with the quality of the sales associates provided by the Daniel Lynch Company. They were very professional and worked well with our existing staff. I would recommend the Lynch team to anyone thinking about planning a sale event of this nature.

Sincerely,

Thomas Daley
Executive Vice President