The UniMark Group, Inc.

It gives me great pleasure to write this note of extreme appreciation for the exceptional service provided by KBA. Our company has been downsizing over the years as a result of the divestiture of significant operations in Mexico. The Mexico City office of a Big Four international accounting firm was handling our annual audit and quarterly reviews and we had fallen under their radar screen. Because we were a US based company with our audit reports and approvals being issued out of Mexico, all clearances had to be cleared by a reviewer in the firm’s New York office, which could take weeks before filing approvals were received. Our annual auditor fees had become excessive and were going up and not down in relation with our downsized operations. We were behind in our SEC filings, with our 2003 Form 10-K report not finalized by our public accounting firm and filed until the later part of February 2005. We needed to file our Form 10-Q reports for the first three quarters of 2004 by March 31, 2005, in order to be considered as a current filer by the SEC. Our Mexico City based accounting firm informed our audit committee that given limited resources because of their busy season, they would in all likelihood not be able to meet our deadline. A decision was made to change accounting firms and we ultimately hired KBA in early March 2005. KBA immediately dedicated experienced resources to reviewing our 2004 quarters. In a matter of several weeks they were able to complete all the reviews in a very thorough and professional manner which allowed us to file our delinquent SEC reports by mid-day on March 31, 2005 and become current.

Key qualities of KBA that I noticed were the quality of its personnel, excellent service and a professional atmosphere that was always displayed along with their ability to meet our deadline. Our change to KBA was one of our more positive business decisions that have been made. I am a former Big Eight audit partner and would definitely recommend switching to KBA.

Bayco Products

Our audit provides credibility for us with customers and bankers. Our KBA team knows our business and knows what we need.  They give us feedback during the year in identifying if an idea or approach is the best route to take. We can e-mail any time of year and get a quick response.  It is important when we’re in the middle of doing something and want to make sure it will be OK when we are audited.  We work together.  Overall, what we like best about KBA is the personal, responsive service and the security that they know what they are doing.

Blanks Printing & Imaging

We realize costs savings compared to the Big Four and we appreciate the continuity and efficiency of repeat staff.  KBA has kept us a priority meeting our targeted year-end audit schedule and they are good at keeping us up-to-date with current accounting practices.  They do what they say they are going to do — they are reliable, consistent and efficient.

Universal Battery

We like not being a number in a large firm.  We wanted the same team to interact with, not a gigantic firm with disjointed staffing and large fees. With KBA we deal with a consistent team that stays on top of the changing rules and regulations. KBA keeps us informed and helps us plan for emerging issues and how to position for the future. They listen to what we are doing; they know our business and know how we operate. They are aware of issues in our market, and know what will impact us. With their knowledge and commitment to service, KBA saves us time and money and makes it easier for us to focus on meeting our business goals.

Action Carpets

After 10 years of working with my father in the family business, we faced the challenge of making a successful transition.  I want to express my appreciation for the plan you put together for our company.  It looks like the best possible scenario and I trust that much of your motivation comes from your experience with family business and dealing with the emotional and personal ramifications.  It appears the plan is not only well laid out for financial, tax and estate planning, but is also set up to help prevent future personal issues in our family.  I am very thankful we got in touch with someone of your expertise to do this.  I can’t imagine trying to do it any other way.