January 11, 2002

Mr. Jack Fox
GEO Analytical, Inc.
9293 Ravenna Road
Suite A-7
Twinsburg, OH 44087

Dear Jack:

ATC Associates, Inc. (ATC) would like thank you and acknowledge GEO Analytical Inc. (GEO) for their service this past year. Until mid-1998, ATC maintained an in-house laboratory network and used GEO as a supplemental laboratory vendor. With the divestiture of this business unit, we have increasingly relied on GEO for analytical services.

ATC’s priority is customer satisfaction—a priority that must also shared by our suppliers. GEO’s work product and customer service have allowed ATC to meet our clients’ expectations. I will continue to count on your support as we continually focus on the satisfaction of our customers.

Sincerely,

Chester Covert
Branch Manager

145 Ken Mar Industrial Parkway Broadview Heights, Ohio 44147-2950 440.838.7177Fax 440.838.7181

www.act-enviro.com