September 22, 2004

Derk E. Harmsen, Sr.

Derk Harmsen Construction Co., Inc.

2820 Center Street

Deer Park, TX 77536

Dear Derk E. Harmsen, Sr.:

For the past four years, CFF Recycling USA has taken great pleasure doing business with Derk Harmsen Construction Company.  Beginning with the installation of a large concrete pad to support our new shear, your company has assisted us with many projects of multiple sizes and continues to provide us with the quality work and professionalism that meets all expectations. 

Your personnel have dedicated themselves to providing excellent workmanship and service while emphasizing safety.  Vice President Steve Wiggington has played an important role with CFF recycling USA.  With his knowledge and ability to adapt to last minute changes, Steve has demonstrated a great deal of expertise in your field and is a great representative for Derk Harmsen Construction.

As our company continues to expand, CFF Recycling USA looks forward to maintaining our long-lasting business relationship with Derk Harmsen Construction and appreciates all your efforts during our current and future projects.

Sincerely,

Philippe Leonard

CEO

CFF Recycling USA