Big Spring Bowl-A-Rama

---

September 10, 2006

To Whom It May Concern:

Our Corporation has relied on Gerald Harmon of Recovery & Compliance Tax Services since 1994 to monitor and regulate the personal property taxes of our company. We have realized a considerable reduction in taxes due to Gerald's valuation.

Gerald has always provided excellent service in a congenial manner. We never worry about late filing or tax penalties because of his due diligence.

We would certainly recommend Recovery & Compliance Tax Service and feel your association with the Company and the individual would be highly rewarding.

Sincerely,

Janie Ringener
Secretary/Treasurer