Clippinger Investment Properties

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September 19, 2006

Re: Mr. Gerald Harmon
       Recovery & Compliance Tax Services

To Whom It May Concern:

For the past two years we have used the services of Gerald Harmon and Recovery & Compliance Tax Services for our real estate in Texas. Mr. Harmon has provided us with cost savings in a highly professional and timely manner.

Based on our experience with Mr. Harmon and Recovery & Compliance Tax Services we whole heartedly recommend his services.

Feel free to contact me should you require additional information.

Sincerely,

Bob Clippinger
Principal