January 27, 1999

Kane Builders Inc.
706 Fayette Street
Conshohocken, PA 19428

Dear Steve,

I am writing to express my appreciation to you and your company for your continued commitment to the Staples construction quality standards. Kane Builders has consistently turned out superior work in a timely manner. Your prompt response to emergency situations has helped Staples meet its tight schedule deadlines. Kane remains one of the select General Contractors that are pre-approved to be invited to bid on Staples construction projects.

Thank you for the extra effort and I look forward to continuing the working relationship between Staples, Inc. and Kane Builders in the future.

Sincerely,

John Lynch 
Vice President 
Engineering & Construction

JL/kw