Central Bonds & Insurance Agency, Inc.

The following is a letter written on January 2, 2007.


To Whom It May Concern

RE: IMS Masonry, Inc.
Construction Surety Bond Program

As the surety agent for IMS Masonry, Inc., we would like to take this opportunity to recommend this contractor to you. We 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 masons in the Utah contraction industry.

Their surety company recommends them and business relations have been outstanding. Considering IMS Masonry, Inc.'s length of time in business and financial strength, they presently enjoy bonding capacity up to $10,000,000. Bonds are considered subject to conditions in existence at the time of any bond request.

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
Surety Manager

411 West 7200 South Suite 102
Midvale, Utah 84047


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