As the President of Mitrani Plasterers Co. Inc. I would like to take this opportunity to express our appreciation on the professionalism you have shown our company through the years. Especially the helpfulness and patience towards our business way of doing business for many years. You have made a tremendous difference in the turnabout as far as awareness to procedures and protocol. Mitrani Plasterers looks forward to many years to come with you. Thank you again for all you have done for not only my business but my family as well.

It is a pleasure to tell you how pleased we are with the accounting services of Thomas Gallo.

We have worked with Tom for over twenty-seven years. He has always provided us with excellent service and advice. Whenever we have had need of his expertise, even on short notice, he always makes himself available to us. This is very reassuring.

Over the years, and especially during these volatile economic times, whenever we have had to make difficult decisions, Tom has provided us with the information and advice which enabled us to take the best path for our organization. He is willing to go the extra mile for us, and has done so time and time again. We think of Tom as an integral part of our company, and we are fortunate to have him as part of our team.

Tim Sherman along with Cohen Greve & Co. have been excellent accountants for our company for many years. We are an international manufacturing company and they have been a strategic benefit to us in many areas of our business. Tax strategies, currencies and inventory controls have all been discussed with them. We would recommend them highly.

Dear Tom:

On behalf of Jerry and myself, we would like to thank you for the excellent work you do for us regarding the finances of our company. Your insight, personal involvement and expertise have always given us a feeling of security and comfort when dealing with any accounting issues. Your thoroughness in preparing our financial statements as well as our tax returns is a strong indication of how you value your own work.

Dear Sirs,

Thomas Gallo and I have had an extremely successful, professional relationship for the last 25 years. Tom has been an indispensible asset to our business success. He has been both our financial advisor and a liaison to other financial professionals. He has effectively facilitated the strategic relationships we enjoy with our banking and insurance partners. Through the regular and constant monitoring of the pulse of our business he has allowed me to have the ability and the insights to make correct decisions.

On a personal level, his expertise and guidance has been a source of well- being for myself and my family through the years. We never hesitate to call on his patient input when it comes to sensitive family, financial issues. In a nutshell, Tom has always been available to guide myself and my family through the tough choices when it comes to financial management, both in business and at home.

I look forward to many more years of growth and opportunities with Tom as an integral part of our professional team.

Tim Sherman, Managing Partner of Cohen, Greve & Co, has been a guiding force in the growth of our company for over twenty years. His knowledge and experience have proved invaluable, seeing us safely through expanding territory and product lines, IDA Revenue Bonds, SBA loans, incorporating several new businesses, family estate and succession planning, and of course IRS audits. And always, his focus has been on our financial success and security. Even as his own business has expanded, I feel that he still remains our offsite CFO, always only a phone call away.

We are lucky to have had Wendy Valentino, CPA, as our Account Manager for over five years. We bombard her with non-stop questions and her patience seems endless. Tax packages arrive on time, with full instructions, and we know they are flawless. Wendy worked tirelessly last year to qualify us for Empire Zone status, which has resulted in very significant tax savings.

If you call Cohen, Greve & Co., you might get Toni or Eileen or Margaret, or another of the team, but never a machine - and you know your call will be directed as you wish, promptly, and with a smiling voice!