October 2, 2007

Dear Jon:

I wanted to take a minute to thank you and Simpson Sheet Metal for helping us get a new furnace in place. Your bid package was clear and easy to understand, and we received the bid in a very timely manner. This is the second furnace we have purchased from Simpson, and I am sure if we need any HVAC assistance we will call you again.

Your service manner was excellent, and you scheduled the repairs and service calls very quickly. I feel confident that if we were to ever have a problem, Simpson would be there to stand behind their product.

Thank you again.

Sincerely,

Ellen Cruz