"It has been some time since you did an in depth study to arrive at a fair market value for our company. The study was intense with tough questions being asked regarding personnel, premises, customers, sales and financial history as well as energy and environmental conditions.

"You and your staff worked in an efficient, caring manner 'uncovering' many details in order to give you the data to make your assessment.

"The report was professionally completed and presented on time in an effective easy to understand format. We were very satisfied with the study.

"It was a pleasure to have you do this study for us, and I would be pleased to recommend you and the service which you performed for Riverside Brass and Aluminum Foundry to any of my business associates."

David N. Seyler