Dear Atlantic Coast Kitchen & Bath,

On behalf of GE Money, I wanted to take a moment to thank you for the opportunity
to provide our best-in-class financing service to our customers.

As you know, not all home improvement contractors qualify as GE Money
contractors. We only work with contractors who provide quality products and
service to their customers. Atlantic Coast Kitchen & Both, Inc. has been among the
very best companies in the industry when it comes to treating their customers in a
courteous, professional manner.

We're happy that Atlantic Coast Kitchen & Bath, Inc. customers have been able to
enjoy the wide variety of programs we have available. Because Atlantic Coast
Kitchen & Bath, Inc. is a GE Money "Preferred Services" contractor, you have access
to programs for homeowners with or without equity, and you are able to work with
customers with varying credit histories.

It's been a pleasure to work with your professional and knowledgeable Sales &
Design Deportment, and we look forward to serving the needs of you and your
customers for many years to come.

Sincerely,
Greg Rogers
Regional Sales Manager
GE Money
Home Improvement Division