January 8, 1998

To Whom It May Concern:

This will confirm that Glen Orchard Homes has used Cardinal Floor Coverings Limited/ Cardinal Hardwood Systems for the last 15 years for our floor covering requirements. We have found them to be responsive to our requests, whether it be in regards to pricing or installation and that they make every effor to ensure a quality installation on schedule. Due to this fact, we use them almost exclusively for our projects, which range from 1300 square foot townhouses to 9000 square foot custom homes.

We have no reservations about recommending "Cardinal" for both carpet and hardwood requirements.

Should you require further information please feel free to contact the writer.

Yours truly,

Ray MacGregor
Construction Manager
Glen Orchard Homes

January 7, 1998

In reference to Cardinal Hardwood Systems/Cardinal Floor Coverings, let me start off by informing you that Regal Crest has been dealing with Cardinal Floor Coverings since 1971. Our relationship with them has always been one of trust and loyalty. The few times that we have awarded contracts to other flooring companies we ultimately returned to Cardinal due to their execptional service and quality. Ross Bruno and more recently Frank Bruno, have always run a quality organization and will continue to be awarded contracts from Regal Crest.

Our company is presently building between 200 and 400 homes per year, with four projects under construction and anothe rthree starting in Spring of 1998(priced between $200,000 and $600,000).

We are very please with Cardinal's hardwood installation, service, as well as pricing and hope we will continue this positive relationship between our two companies.

Please feel free to contact me if you have any further questions.

Respectfully,

Derek Attamanchuk
Regal Crest Homes