Dear Jim and Marty,

As you are aware, Superior Equipment and Wallis Companies have been doing business together for over 30 years. When I started with Wallis Companies, the president of the company, Mr. Bill Wallis, referred to Superior Equipment as his, “Equipment Company of choice”. In the 10 years that I have been with Wallis Companies, I have had the privilege of working very closely with your company.

I have found that your management staff has gone above and beyond any of my expectations. I also feel that I have developed a close working relationship with Mr. Fink, who does an excellent job handling your service department. Your service technicians are always courteous and extremely professional, and never fail to have the correct equipment at their disposal. When I took over as Director of Construction, I had the chance to work with your construction crew as well. I have found that they too, are very professional and organized. Whenever either department is finished with a project it is always left clean and orderly.

I would just like to say that it is a pleasure to work with a company as qualified and professional as Superior Equipment. I would not hesitate to recommend your services.

Sincerely,

William J. Guffey
Director of Construction
Wallis Companies
May 21, 2001

Our company recently excavated and removed two (2) underground storage tanks at our facility in Maryland Heights, Missouri. Upon removal of these tanks, one (1) 15,000-gallon underground storage tank was installed. The contractor for both removal and installation was Superior Equipment Company. This entire process was handled with both the highest level of professionalism and quality workmanship. As with any project of this magnitude, problems will arise. In our case when these situations occurred, Superior clearly explained all areas of concern and the available options to correct.

Grey Eagle Distributors, Inc. was pleased with the work provided by Superior Equipment in all phases of our fuel tank conversion.

Sincerely,

GREY EAGLE DISTRIBUTORS, INC.
Neil G. Komadoski
Vice President-Operations
July 3, 2001

Truck Centers Inc. @ Troy, Illinois checked several manufacturers and equipment companies prior to our purchase. The choice of Graco equipment has been a excellent decision through the quality people at Superior Equipment Co., Inc..

Glen Cram
Service Manager
Truck Centers Inc. – Troy, IL
12-29-2000

I have found Superior Equipment to be an efficient well run company that can be counted on to do many types of jobs very well. They are a company that you can count on in an emergency to bring the right equipment and expertise needed for the job at hand.

Barry J. McConnell
SH&E Coordinator for Indianapolis and St. Louis
Equilon Enterprises L.L.C.
12-7-2000

Superior Equipment Company was chosen as a prime subcontractor by Southwestern Bell Corporation for their project to remove and up grade existing underground fuel storage tanks at over 40 separate sites throughout eastern Missouri during 1997 and 1998. This project consisted of the installation of new fuel tanks, upgrading existing fuel tanks and associated piping, and the removal and proper disposal of leaking fuel tanks and contaminated soil. Superior Equipment brought a dedicated management team and highly skilled labor force to this project. Thanks in large measure to Superior’s efforts, this project was completed prior to federal EPA-imposed deadlines, enabling SBC to avoid potentially costly fines and penalties.

Jeff Gray
Senior Project Manager-Designer & Construction
Southwestern Bell Telephone Company
11-21-2000