At C&S we believe that out of thousands of service companies in the marketplace today many operate with the shortsighted mentality of 'here today gone tomorrow'. In short many of these service providers forget that they are in the service business.

It is our philosophy that the success of a service organization is directly proportional to employee satisfaction and ultimately customer loyalty and satisfaction. This being our goal, we focus on delivering the best value through continuous development of the following:

Management systems necessary to support our employees', our company growth and most of all track customer satisfaction and loyalty. These systems support the superior service that C&S delivers by ensuring efficient workflow and monitoring the needs of our customers in order to satisfy our goal of 'Complete Customer Satisfaction'.

C&S employees are the vehicles by which we deliver our services and as such we provide employee support, training and incentives necessary to develop our employees into ambassadors for C&S. This corporate support coupled with internal growth opportunities develops complete employee satisfaction, which has a direct link to customer satisfaction and therefore company growth.

This being the foundation of our work ethic provides C&S with the driving force necessary to be an industry leader in the many facility services that we provide, and as such, we the principals of C&S, pledge our commitment and support to our employees and customers in pursuit of this goal.

Thank you for considering C&S. We look forward to a long-term relationship with you.

Sincerely,

THE PRINCIPALS OF C&S BUILDING SERVICES, INC.

John J. Culkin President

Ian Stuart Vice President