It is my pleasure to write this letter of reference. It is in part through Jim’s dedication, knowledge, experience and perseverance that our company successfully made the transition from a small one room inspection house into a recognized professionally functioning entity. Jim spearheaded an eighty-eight page working business plan which set the future direction of our company. His ability to distinguish between individual hang-ups and legitimate business issues ensured our efforts were focused on the critical aspects that drive a business. His personal approach and responsive nature quickly put our employees at ease, thereby opening the lines of communication. Though company success is a collective effort, it is unlikely we will ever experience such a lasting impact from one individual again. Excerpts from the business plan have been used for bank presentations, insurance inquiries and most recently government sponsored funding programs. The knowledge and structure we gained from Jim’s effort are a direct correlation to our most recent success and refined professional image.