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April 23, 2007 Mr. Len Sutherland VSI Construction, Inc. 11751 Troy Lane North Maple Grove, MN 55369 Dear Len: It has been a pleasure working with you and your staff at VSI Construction, Inc, and most notably your controller, Gregg Prest. Gregg Prest has been very diligent in handling your accounts as well as providing us the numerous construction progress reports and financial statements necessary to keep Americana Community Bank up to date. In closing, it is without reservation that I highly recommend Gregg Prest and VSI Construction, Inc., as an outstanding company to partner in the construction industry. |
| Sincerely, Americana Community Bank Lee Brandel VP Business Banking Manager |