March 25, 1997

Dear Gary,

On behalf of all of us at Eljer, I wanted to thank you for your stellar performance at the Zurn/Eljer Management Meeting. The last minute, middle-of-the-night requirements were taxing, to say the least. Not to mention the numerous challenges at the meeting itself.

It was flawless, as always. Thank you for making us look good in front of our new owners, and for saving the day.

You are true professionals.

Sincerely,

Patti Putnicki
Vice President, Marketing
Eljer Industries

Gentlemen,

My thanks also for a job well done. You always make us look great!

Steve Rodman