To Whom It May Concern:

Mr. Guy Polselli, of San Diego Cabinets, Inc., came to me through the yellow pages of the phone directory. I was interested in reforming a small room in my home into a working office space.

Mr. Poselli, met with me at my home, to discuss my needs and offer his suggestions. He took measurements and showed various samples of his work and available staines , finishes, and styles. He sent me a detailed plan and an itemized statement of charges.

I was very impressed with his professionalism and his desire to be sure the final installation would meet with my satisfaction. I also found his past references were very satisfied with his work and ethics.

Very truly yours,

Wilbur J. Horwitz