May 7, 2001

Mr. Steve Kane
Kane Builders
145 Willow Grove Avenue
Glenside, PA 19038

Re: Letter of Recommendation

To Whom It May Concern:

Our firm has enjoyed a very favorable working relationship with Kane Builders.

Our experience with Kane Builders in the role of general contractor has been
characterized by consistent "on time...on budget" project delivery under extremely
difficult circumstances.

We have also successfully incorporated Kane Builders' pre-construction services in the
design phase of our projects. Their input on construction pricing and scheduling has
resulted in true cost savings and more efficient work sequencing.

Should you have any further questions or require any additional information, please feel
free to contact me directly at 302-740-6429.

Very Truly Yours,


John J. Zaharchuk
Principal