To Whom It May Concern,

We invited Cogent in to help us address concerns we had in our company. The initial findings confirmed that we had some issues that needed to be addressed. Irvin Lucas came in and helped us work through the most critical areas first. We were helped in the areas of finance, organization, and operations. There was a great effort in really understanding our business and what would help us the most. We have spent roughly 8 weeks together, and I feel Cogent has left us with good steps to follow and the documentation needed to help us stay on track. I am excited to see where we as an organization will be in the next 6 months to a year after we have everything fully implemented.

Thanks Irvin for working with us and doing a great job with giving us a track to run on. We look forward to reporting back to you with our progress in the future.

Regards,
Jeffrey L. Martin
President
Martin Brothers Contracting, Inc.