To Whom It May Concern;

We invited Cogent in to help us restructure and organize our company due to a major growth spurt. Areas where we were lacking. Concerns were discussed on how we would arrange the new leadership of the company and how it would be structured. We accomplished this over the last three months through a plan, and now the plan will be implemented. In the long run, it is our responsibility to see that it succeeds.

I would personally say that Jim Merkle has played a major role in working with everyone in our company and bringing the plan into reality. He did an excellent job considering he was working with 33 people.

We have and will continue to recommend Cogent to others and hope they will feel the same way that we do. You met and surpassed my expectations.

Regards,
Richard C. Cohn
Chairman of the Board
Cohn Construction Services, LLC