TSP Architecture

February 15, 2006

Re: Garling Construction Company, Inc. - Belle Plaine, Iowa
Subject: Letter of Recommendation

To Whom it May Concern,

May this letter express the positive experience our firm has had over the years with Garling Construction Company, Inc. of Belle Plaine, Iowa. Our relationship has been predominately as Architect and General Contractor on publicly financed, Competitively Bid Construction Projects. This relationship, in my personal experience, goes back to the late 1980's.

Garling Construction Company has built a number of TSP designed projects of several different building types, including most recently the following:

• Academic Additions to Marshalltown Senior High School - Marshalltown, Iowa
• Remodeling of Franklin Elementary School - Marshalltown, Iowa
• Elevator Addition and Remodeling of Woodbury School - Marshalltown, Iowa
• Sitework and Parking Areas - Rogers Elementary School - Marshalltown, Iowa
• Anson Central Services Building - Marshalltown, Iowa
• Airport Terminal Building and Hangar - Newton Municipal Airport - Newton, Iowa

These and many other similar Projects have been successfully implemented, sometimes with demanding and aggressive schedules, by Garling Construction and are now happily serving our clients.

Our faith in Garling Construction, Inc. is such that we often request that they participate in the Bid Competition for our current Projects. We know, from our experience, that Garling Construction will conscientiously implement our Projects with professionalism, quality workmanship and attention to detail. Garling Construction is not only capable of constructing the work as designed, but also understands and responds to the special needs of aggressive schedules and simultaneous owner occupancy that often accompanies execution of difficult projects.

Garling Construction's record of bidding our Projects demonstrates the ability to fairly and accurately assess the value and cost of a project and / or it's components. They are not always the "Low Successful Bidder" but they are always not far from the mark. This has become part of Garling Construction's consistent record of performance.

TSP, Inc. Architects and Engineers would highly recommend Garling Construction to any Facility Owner or Operator considering a Construction Project, large or small, new or remodeling. Our firm may be contacted for further information in necessary.

Respectfully Submitted,
TSP Engineers
David D. Schulze AIA - Managing Principal Architect