U.S. Pipe and Foundry

      "I wanted to let you know that the study you conducted for U.S. 
      Pipe and Foundry Company provided management with the    
      necessary assessment to establish a series of corrective and 
      positive actions. Thanks for a job well done with excellent candor
      and professionalism."

 Eli Lilly

 Stillman College

 State of Alabama

 Amoco

 Alabama Power Company