Cimco Refrigeration

Subject: Sylvester and Cockrum, Inc.

Attention: To whom it may concern

We at Cimco Lewis Refrigeration, a Division of Toromont Industries Ltd.; are proud to have maintained a business relationship with Sylvester and Cockrum Inc. since 1990. During this period, we have worked together on over 65 artificial hockey / skating rinks throughout the United States, and as far away as London, England.

We have established a mutual trust between our two companies, so much so that we continue to execute all our projects with Sylvester and Cockrum on a time and material basis. Both Steve Cockrum and Rick Sylvester are true gentlemen, and both are known as men of their word. This enviable trait also filters down through their employees and staff, and we continue to work together on mutually rewarding projects.

Cimco (formerly named Canadian Ice Machine Company Ltd.) has been in business since 1912, with our head office based in Toronto, Ontario, Canada. We are the world leader in the design, manufacture and installation of artificial ice rinks throughout the world, having installed over 4500 facilities to date. Our parent company is Toromont Industries Ltd, a publicly traded company listed on the Toronto Stock Exchange (TIH). Also, Toromont is geographically the largest Caterpillar Inc. equipment dealer in North America, holding the dealership rights in the provinces of Ontario, Manitoba, Nunavut, Newfoundland and Labrador.

Our relationship with Sylvester and Cockrum continues to expand, as we develop our industrial refrigeration business in the U. S. market.
I would highly recommend Sylvester and Cockrum to any company looking to work with this honest and reliable mechanical contractor.

Should any further reference be required, I would be pleased to expand on the details of our pleasurable working relationship.

Yours Very Truly,

Douglas Scheniman
U. S. Operations Construction Manager