Dillard Construction, Inc. is pleased to recommend Goins Heating and Air Conditioning as a mechanical contractor.

They have been performing work for Dillard Construction, Inc. for over 15 years and have handled all of their duties and subcontractor payments professionally and promptly and we have no reservations in recommending Goins Heating & Air Conditioning for current and future work.

The following is a listing of projects that were performed with Dillard Construction, Inc. as the Prime (General) Contractor that have been performed:

Project Name: Sale Creek Church of God

Project Location: Sale Creek, TN

Contract Amount: $125,000.00

Date Performed: June 2004

Type of Work Performed: Fire Sprinkler Installation, Gas Piping, and HVAC

Project Name: Hiawassee Packaging, Inc.

Project Location: Dayton, TN

Contract Amount: $24,200.00

Date Performed: December 2003

Type of Work Performed: HVAC

Project Name: Immigration and Naturalization Service Building

Project Address: Knoxville, TN

Contract Amount: $53,483.00

Date Performed: September 2003

Type of Work Performed: HVAC

Project Name: Dayton City School Addition

Project Address: Dayton, TN

Contract Amount $120,000.00

Date Performed: May 2003

Type of Work Performed: HVAC

Project Name: Murray Lake Hills Post Office

Project Address: Chattanooga, TN

Contract Amount: $42,500.00

Date Performed: May 2001

Type of Work Performed: HVAC

If you should need any additional information, please feel free to contact us at your earliest convenience.

Sincerely,

Steve E. Dillard

President

Dillard Construction, Inc.

SED/dte