MSP Aviation
November 2006

John Lauffer worked for me as Controller of K & W Products for three years prior to the sale of the company and is currently working as Controller of MSP Aviation in a consulting capacity through his company JPL Controller & Accounting Services, LLC.

John is very knowledgeable in all aspects of accounting and the controllership function, and his primary interest is the success of the client company.

I highly recommend John as an addition to the financial area of your organization.

Feel free to call me at 858.674.2850 x117 if you have any questions or would like to discuss John’s qualifications further.

Sincerely,

John M. Goode, Jr.
President, MSP Aviation

Paul ShoopmanPaul Shoopman Home Building Group
April 2008

I am writing a letter of reference for John Lauffer. John has worked with me at Dura Builders Inc. for five years, and has worked at Indiana Land Development and Paul Shoopman Home Building Group for the last two years. He does a great job, and we are glad to have him as one of our contractors.

If you have any questions, feel free to give me a call here at my office at 317.415.0459.

Best Regards,

Paul Shoopman
President, Paul Shoopman Home Building Group