June 25, 2007

Mr. Gary Caravella, President

CNC Engineering, Inc.

19 Bacon Road

Enfield, Connecticut 06082

Dear Mr. Caravella,

In today’s manufacturing environment, one of ABLE’s toughest challenges is finding a source to provide quality solutions. The highly skilled staff at CNC Engineering has helped alleviate that burden for us. They display a depth of knowledge that could only be achieved by keeping up with the latest technologies. Most important, they demonstrate professionalism with our customers.

On behalf of ABLE Machine Tool Sales, I would like to thank you and your staff for the excellent job integrating fourteen Tsudakoma rotary tables to seven Makino horizontal machining centers. The capabilities of our machines have been greatly enhanced by the integration of the rotary tables, additional axis and custom cable management systems engineered and installed by CNC Engineering.

The results speak for themselves. We have experienced repeat orders from our customers. The installed systems work just as described. It is my pleasure to strongly recommend your services to any company looking for additional axis integration. It has truly been a positive experience working with the members of your company and I look forward to working with CNC Engineering in the near future.

Sincerely,

Lynne Anderson

President