Letters of Recommendation

Foster Wheeler Zack Inc.

To whom it may concern.

It gives me great pleasure to write this letter to recommend Miller & Company. Foster Wheeler Zack Inc. used Miller & Company for our sanitation services from February 2007 through May 2007 for the unit #1 spring outage, and again from August 2007 through November 2007 for the unit #2 fall outage at the Cardinal Operating Plant in Brilliant, Ohio. We couldn't have been more pleased with their units along with their prompt service.

John Pilati, Miller & Company Sales Manager has showed us nothing but the utmost professionalism. Mr. Pilati organizes all your sanitation needs with prompt deliveries and service. It has truly been a pleasure to work with this company.

Sincerely,
Randy Dean
Site Manager
Foster Wheeler Zack Inc.