Central Bonds & Insurance Agency, Inc.

The following is a letter written on January 27, 2010.


January 27, 2010

RE: IMS Masonry, Inc.
Construction Safety Surety

To Whom It May Concern :

As the surety agent for IMS Masonry, Inc., we would like to take this opportunity to recommend this contractor to you. We have had the pleasure of handling the surety account for IMS Masonry for over five (5) years and have found their work and business practices to be highly ethical and professional. IMS Masonry, Inc. is considered to be one of the most reputable masonry contractors in the industry.

Their surety company, CNA Surety Company, recommends them and business relations have been outstanding. Considering IMS Masonry, Inc.'s length of time in the industry and current financial strength, they presently enjoy single and aggregate bonding capacity in excess of $25,000,000., all of which is available.

CNA Surety Company's Western Surety Company is listed in the U.S. Treasury Department's Listing of Approved Sureties (Department Circular 570) with an underwriting limitation of $54,720,000.00 and is rated A, X by A.M. Best Company. As always, surety reserves the right to perform normal underwriting at the time of any bond request, including, without limitation, prior review and approval of relevant contract documents, bond forms, and project financing.

Should you have any questions concerning this contractor or need any additional information at this time, please do not hesitate to contact me directly.

Sincerely,

David T. Smedley
Attorney-in-Fact