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<center><table width="55%" cellspacing="3" BORDER=0 cellpadding="3"> <tr><td><img border="0" src="towe4.jpg" width="241" height="170"></td><td valign="absmiddle" align="center" nowrap><font size="6" color="#294194"><b><i><br>Knowledge<BR>Vision <BR>Experience</i></b></font></td></tr></TABLE><center><hr color="#C9C13D" width="90%" noshade></center>
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<center><font size=5>Towe and Associates provide services to all size companies in the manufacturing, retail, wholesale and service industries.</font></center>
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<center><font size=2><I>Partial Client List</I></font></center>


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<TD align=left valign=top nowrap><font size=4>AT&T Global Information Solutions
<BR>Allied Signal Automotive
<BR>Amcast Industrial Corporation
<BR>American Greetings
<BR>American Matsushita Electronics Co.
<BR>-Panasonic
<BR>Amko Plastics, Inc.
<BR>Armco, Inc.
<BR>Aztec Peroxide, Inc.
<BR>Bowser Morner
<BR>Carter Steel, Inc.
<BR>Chemineer, Inc.
<BR>DaimlerChrysler Corporation
<BR>Cincinnati Electronics Corporation
<BR>Cincinnati Sub-Zero
<BR>Compunet Clinical Laboratories
<BR>Conway Central Freight Trucking
<BR>Cooper Cameron Corporation
<BR>-Champion Spark Plug
<BR>Crane Pumps and Systems, Inc.
<BR>Dana Corporation
<BR>Danis Properties Company, Inc.
<BR>Dapsco, Inc.
<BR>Dayton Power and Light Company
<BR>Dayton Thermal Products
<BR>Delphi Automotive
<BR>Dorothy Lane Markets, Inc.
<BR>Duriron Company, Inc.
<BR>Enginetics Corporation
<BR>Emery Worldwide
<BR>Flexicore Systems, Inc.
<BR>French Oil Machinery, Inc.</td>

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General Motors
<BR>Giddings & Lewis, Inc.
<BR>Harris Corporation
<BR>Hartzell Industries, Inc.
<BR>Interim Personnel
<BR>International Paper
<BR>International Truck & Engine Corp.
<BR>Jeep Corporation
<BR>Labinal Componets & Systems , Inc.
<BR>-Globe Motors
<BR>Lasermike, Inc.
<BR>Mark IV Industries
<BR>Mead Corporation
<BR>Miami Packaging Corporation
<BR>NCR Corporation
<BR>Navistar
<BR>Ohio Industries
<BR>Printing Service Company
<BR>Procter & Gamble
<BR>Reed Elsevier-Lexis Nexis
<BR>Quantum Chemical Corporation
<BR>Rieck Mechanical Services, Inc.
<BR>Sandusky Vinyl Products, Inc.
<BR>Sheffield Measurement Corporation
<BR>Siebenthaler Company
<BR>Southwestern Portland Cement Company
<BR>Stone Container Corporation
<BR>Superior Mechanical Services, Inc.
<BR>The Limited, Inc.
<BR>Tilton Corporation
<BR>United Dairy Farmers
<BR>West Carrollton Parchment Company</td></tr></table>
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<TD><font size=4>Worthington Industries, Inc.</td></tr>
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<address><font size=3>Towe &amp; Associates<BR> 415 South Miami Street  West
Milton, Ohio  45383  937.698.7086<BR>Fax: 937.698.7149
<a href="mailto:info@towetax.com"><font size=2><B>info@towetax.com</B></font></a></address>
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