June 4, 1998

Mr. Ian Liebgott
Industrial Recovery Services
P.O. Box 5086
York, PA 17405

Dear Ian:

I would like to take this opportunity to personally thank you and the entire IRS (Industrial Recovery Services) organization for the very professional sale that you conducted for Mid-States Container Corporation. Being a family business ourselves, it certainly was a pleasure dealing with people who really cared enough to take the time to do things right.

Unfortunately, in this day and age everyone seems to be focused on either "How cheap they can buy something" or "How cheap they can get something done" and time after time people just simply get what they pay for. Fortunately for us, our dealings with IRS (Industrial Recovery Services) not only led to very competitive rates for your services but through the experience and professionalism of your staff, Mid-States Container was able to maximize our return beyond our expectations on the day of the sale.

We cannot thank you enough for a job well done. My brother and I would like for you and your family to know that if we ever have another need for your services we wouldn’t even consider anyone else.

Sincerely,