Mr. Cohen

April 4, 2005

To Whom It May Concern:

I have known and worked with John & James Guerra of Konstrukt Development, formerly Budget Carpentry, for over 25 years.

They have completed numerous jobs for me, my neighbors, and my policyholders with great quality, integrity and professionalism.

I continually recommend their work.

Sincerely,

Michael A. Cohen
State Farm Agent