June 22, 2001

Ms. Reba Matem Vice President
Matem Metal Works Inc 298 Tower Drive Mansfield, OH 44906

Dear Reba:

On behalf of The Children's Museum of Cleveland, I want to thank Matem Metal Works for a spectacular water table. What a delightful addition to our water exhibit called Splish! Splash!

Karen Katz, the Exhibits Director has nothing but admiration for your company. Your creative work met all of our educational needs and our required deadlines for installation. She also made sure I mention that your company was great to work with and truly professional.

My proudest moment as Executive Director was having a past Board President in the Museum. He had brought as his guests his brother and his brother's family. They were visiting Cleveland from Seattle. I ran into them at the water table and his brother told me that they frequent children's museums throughout their travels, and that this water table had now become their favorite - that it was the best they had ever seen!

Thank you for your dedication to the project and I hope we will have the opportunity to work together again.

10730 Euclid Avenue Cleveland, Ohio 44106 216-791-7114 Fax: 216-791-8838 www.museum4kids.com

Packaging Corporation of America
929 Faultless Drive
Ashland, OH 44805

January 24, 2002

Mr. Joe Matern
Matern Metal Works, Inc.
298 Tower Drive
Mansfield, OH 44901

Dear Joe,

As you are no doubt aware, the new corrugator project at our Ashland, OH facility was competed and start up began on schedule on January 10, 2002. This project represented an $8.3 million dollar investment that had to be on time if uninterrupted service to the customer base was to be maintained.

On December 28, 2001 the vendor supplying our new control room notified us the support mezzanine structure was not going to arrive for installation until well after our scheduled start up date. This was the Friday before New Years! Fortunately, Matern Metal Works was available to come to the rescue. Your efforts to fabricate and install a replacement structure not only allowed us to remain on track, but to actually accelerate this aspect of the project. Our sincerest appreciation to you and your team for the effort put forward cannot be adequately expressed.

PCA will no doubt look forward to a long and prosperous relationship with Matern Metal Works.

Sincerely,

Bill Jenkins
Project Manager

929 Faultless Drive - Ashland, Ohio 44805 - Tel (419) 289-8717

Matern Metal Works
298 Tower Drive
Mansfield, OH 44906

To Whom It May Concern:

The nature of business that we are in here at WIL Research Laboratories, Inc. demands precision and dependability of our equipment. Recently, Matern Metal Works has completed a rather large project that was extremely detailed in nature and detrimental to the start date of a very important study. With their CAD design capabilities they were able to take our somewhat sketchy ideas and convert them into detailed drawings, then fabricate these units and easily meet our time frame. This is only one example of the service, dependability and quality that we have enjoyed from our association with Matem Metal Works for the past 10 plus years.

As maintenance manager, I have learned through the years, that to deliver quality products you must have top-notch equipment to start with. We at WIL Research take pride in being at the top in our field. Because of the dedication and commitments we have received from Matem Metal and many other organizations, this allows us to continue to set our sights higher and broader to meet the ever-changing world of science.

Sincerely,

Brad Fast
Manager, Maintenance

BF/