The Linde Group

February 13, 2009

Gerald Harmon of Recovery & Compliance Tax Services (R&C) has represented The BOC Group, Inc. now known as Linde, Inc since 1994 and has done an excellent job.

R&C has saved our company approximately $4 million dollars and has provided outstanding service with no missed deadlines or delinquent tax issues during the entire period of R&C's representation. R&C has handled all aspects & responsibilities associated with our ad valorem tax concerns and has done an excellent job.

Compared to other consultants Linde/BOC has used in the past, R&C provides the best service and bottom-line results while sustaining a good corporate image for our company with all taxing and collecting authorities.

Regards,

James Boyce
Controller-Tax

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