September 16, 2003

To Whom It May Concern:

Mill Brothers has been involved with our Fossil Lake Ranch project since 2001. They were responsible for the installation of a very large, complex irrigation system the expansive greenbelt areas of Fossil Lake. Mill Brothers also installed sod and hundreds of trees and shrubs. We have continued to contract with them each yea! maintenance of these areas, snow removal from common areas, and also for the installation of landscaping in additional new areas of the subdivision now being developed.

We have also contracted with Mill Brothers to install irrigation and landscaping in two other subdivisions in Severance, Timber Ridge and Soaring Eagle Ranch, , maintain these common areas.

We have found them to be pleasant, responsive, reliable and willing to follow up make right anything that did not meet our satisfaction.

We are happy to recommend to you Mill Brothers Landscaping.

Sincerely,

Stanley K. Everitt

Executive Vice President