ELBERTA VALLEY AG.                                                                                                                                                                                                                                                                               Telephone: 801-667-3351                                                                                                 

P.O. Box 10                                                                       Fax: 801-667-3407
16100 South 12800 West                                              Phone:801-667-3500
Elberta , Utah   84626                                                                                                                                                                                                              

  January 19, 2006

To Whom It May Concern:

We had excess farm/dairy equipment when we consolidated four L.D.S. Church dairies and used US Auction as our auctioneers.   They gave us excellent service at the BYU auction so we hired them to do the auctions at Ft. Lupton , CO and Willard , UT.

They prepared the equipment in such a manner that the revenue was much higher than we had anticipated.  We feel if we had done the preparation ourselves, or hired their competitor, our sales would not have been so successful. We found them to be honest and operated their business very professionally. 

 US Auction gave us excellent service and we would not hesitate to recommend them to anyone. 

 Respectfully,

Dick Allen

General Manager

To Whom It May Concern:

We would like to take a moment to express our gratitude to all of the outstanding and friendly staff at US Auction. You know when you hear the word auction and it is your own auction, it kind of gives you a little tingle in your stomach. When you have worked all your life to build a line of equipment to be proud of and in a matter of hours, it’s all gone without any guarantee on what it will bring. Keith, Carl and Paul were there to help us on the many hours it took to wash, wax and polish the equipment to get it ready for sale day.  Not to mention the time spent on lining things up in the order in which they were to sale. We felt from start to finish the crew was outstanding and more than willing to make sure we were satisfied. The coverage they got us on advertising the auction was awesome. There were people there from as far away as Canada and many other states surrounding us. When working with such a friendly staff as they have, it seems to be very comforting and it takes some of the worry out of having the sale. When booking an auction, you will surely hear all the bad from everyone about all auction companies and this will make you wonder which one to list with. If you want to feel at ease, we can tell you that you won’t go wrong by listing with Keith, Carl and Paul and the rest of the crew at US Auction.  For in our eyes and what they did for us, we can truly say that they are THE BEST IN THE WEST!!! Again, thanks so much to all of you on a job well done.

Sincerely,

Gene Funk

Darren Funk

RE: Letter of Recommendation for US Auction

To Whom It May Concern:

 This is a letter of recommendation for US Auction.  The bank uses US Auction for liquidation of its assets and appraisal needs.  DL Evans Bank feels confident that US Auction’s service provides the most effective recovery potential of its assets through their effective advertising, experience, knowledge, professionalism and reputation.  The appraisals are done by a certified appraiser that gives the bank the confidence that they are accurate and correct with the current market conditions.

 Through the years DL Evans Bank has used US Auction for various different liquidation needs.  Each time they have treated our customers with professionalism and respect in what can be a very sensitive time.  It is very important to the bank that the liquidation company used does the best job possible for the bank and at the same time remains professional and courteous to our customers.  This has a great reflection on the banks reputation with both the customer at need and the community.  US Auction has developed and earned DL Evans Bank’s business.

 DL Evans Bank has been very pleased with the business relationship that has been developed with US Auctions.  They provide an effective and efficient service in a very professional manner.  I confidently recommend US Auction for your business needs.  Please feel free to call me if you have any questions or concerns at 208-324-5200.

 Sincerely,

   Justin Willis
  DL Evans Bank
  Loan Adjuster