General Cable

---

To Whom It May Concern:

Gerald Harmon of Recovery & Compliance Tax Services has served our Company's property tax consulting needs in Texas since 1999. Since that time, Gerald has always ensured that our company's property tax assessment is fair and reasonable, and has helped us realize cost savings in a timely and professional manner.

We are confident in Gerald's ability to act in the best interests of our Company as he represents us in Texas in our real and personal property tax issues.

Sincerely,

Michael Sanders
Regional Tax Director
General Cable Corporation