Vitus Construction, Inc.
June 11, 1996

Simpson & Associates
P.O. Box 8270
Medford, Or. 97504-0270

To Whom it may concern,

  We have worked with Simpson and Associates, Inc. over the last year. They are currently working on the Ashland Community Hospital Emergency Renovation project. They recently completed the LDS Medford 1st, 6th and Stake Remodel, Valley Family Practice Addition and Sabroso project. Their work is of high quality. They work well with meeting the construction schedules. They are pleasant to work with. I would recommend Simpson and Associates, Inc. for your project.
Sincerely,

Corey E. Vitus
President