To Whom It May Concern,

Spratt Emanuel Engineering Ltd. (SEE) has been pleased to work with Alumni Restorations Ltd. on many projects over the past 15 years.  Alumni Restorations Ltd. has been diligent in their approach, fair in their dealings, and has acted with integrity while completing projects to the specified standards.  We would not hesitate to work with Alumni Restorations Ltd. on future projects.

Yours truly,

Mark W. Emanuel, P.Eng.

Principal