Millennium Rail, Inc.

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September 20, 2006

To Whom It May Concern:

Gerald Harmon of Recovery & Compliance Tax Services has been a consultant for Millennium Rail, Inc. since 1995. During this time, Gerald has saved the company approximately $900,000 in property tax expense. He has effectively and efficiently represented all eight of our facilities, which are located in five states and eight separate taxing jurisdictions. His knowledge of property tax rules and regulations along with his valuation skills have been a tremendous asset to our organization.

Gerald has essentially been our property tax department since 1995. He has always met the filing requirements for each taxing jurisdiction and has represented our organization in a professional manner in his dealings with the local property tax assessors.

I highly recommend Recovery & Compliance Tax Services for ad valorem tax representation and service. Please feel free to give me a call if you would like additional information.

Sincerely,

Dave Jurcenko
Director of Accounting

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