April 22, 1999

Mr. Ian Liebgott
Industrial Recovery Services
365 West Cottage Place
York, PA 17405

Dear Ian:

With this letter, I wish to express my gratification with Industrial Recovery Services’ ability to move our excess inventory.

Industrial Recovery Services’ commitment to advertising and pre-auction coordinating provided a value greater than anticipated. Thank you for your efforts and I look forward to the opportunity to work with your organization in the future.

Very truly yours,

TYLER MACHINERY COMPANY, INC.

 Larry Wettschurack, President