Lynch Sales Company

Gage Furniture

Austin, TX

April 7, 2007

Mr. Judson Lynch
Mr. Christopher Lynch
Daniel Lynch Sales Company
161 Ottawa Avenue NW, Suite 300F
Grand Rapids, MI 49503

Dear Sirs:

We have just completed the final days of our Furniture Liquidation sale and I wanted to express my appreciation to you and your company for the help we received with this event. This was a new and enjoyable experience for us.

Doug Dowell and Kent Bolt, along with their staff conducted themselves with an extremely high degree of professionalism and knowledge. Doug and Kent were essential during this event with their broad comprehension of the retail business and their sales skills. Their experience was indispensable as the sale progressed and became more fluid. Our management and sales staff have learned a great deal from these two. They are fine representatives of your company.

Thank you again to the Daniel Lynch Company for their assistance with this sales event.

Sincerely,

Kyle K. Gage