March 31, 1999

To Whom It May Concern:

The purpose of this letter is to highly recommend Kane Builders, Inc. as
General Contractors for any work you may be considering.

Staples, Inc. first introduced our architectural firm to Kane Builders in 1994.
Since that time we have been associated on numerous projects involving interior
alterations and new commercial construction. I have found that expanded client
demands, shortened time frames and tight budgets of our commercial clients in the
1990's require can do, cost conscious, professional contractors. Kane Builders is that
type of contractor. Their involvement in jobs we design consistently means fewer
problems and makes my job easier.

I look forward to an ongoing professional relationship with Kane Builders.

Sincerely,

Dale Dracup, A.I.A

DD/dj