August 12, 2005

Mr. Bill Simpson
Mr. Bernie Simpson
Simpson Heating and Air Conditioning Service
PO Box 2834 Santa Rosa, CA 95404

Subject: Installation of new heating and air conditioning units

Dear Sirs, Your firm has just completed installing new units at out home here in Santa Rosa. We found that Joe, Mike and their crew were very courteous, considerate and professional during this installation. You should be very proud of the whole team. Mike was especially a pleasure to work with. We would certainly recommend your company to our friends and associates.

Sincerely yours,

Earl and Nancy Phoenix