Lynch Sales Company

Carl Harz

Fine Country & Traditional Furniture

Elmer, New Jersey

January 19, 2010

Mr. Judson Lynch
Lynch Sales Co.
161 Ottawa Avenue NW
Grand Rapids, MI 49503

Dear Jud:

Carl Harz Furniture was started in 1948 by my father, Carl Harz. We have never run this type of sale before.

We have just completed our six-week remerchandising sale using the Lynch Sales Company. We started the sale on December 8th and we had a concern because of the timing of just before Christmas. The first day was our second biggest day of the year. That first week was beyond our expectations. We were more than satisfied with the results of the event

Before the sale, we worried about the impact of our Company’s reputation. Now we know we picked the right Company by choosing Lynch Sales Company for our Sale. Our gross margins were higher than our expectations. We moved out the old inventory and maintained a custom order rate of more than 60% of sales.

Our sale coordinator, Jim Schwark, did a great job from the first day he arrived to the last day of the sale. Jim was a pleasure to work with and he worked great with all my staff. Jim helped us finish the year on a high note, and kick off the New Year with a great start!

Sincerely,

Joseph C. Harz
President