The BOC Group

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September 12, 2006

To Whom It May Concern:

Gerald Harmon of Recovery & Compliance Tax Services (R&C) has represented The BOC Group, Inc. since 1994 and has done an excellent job.

R&C has saved our company in excess of $3.5 million dollars and has provided outstanding service with no missed deadlines or delinquent tax issues during the entire period of R&C's representation. R&C has handled many significant ad valorem tax issues for BOC and we are very satisfied with its performance and professionalism. I would strongly recommend its services in the ad valorem area.

Regards,

James Boyce
Controller-Tax

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