THE SCOTTS COMPANY
Vance, AL

April 08, 2004

Dear Sir:

I want to take this opportunity to thank Spiro for his help yesterday. He has provided commendable on-site service to our plant over the past couple of years.

However, yesterday, he went beyond the cause to help me over the telephone. Spiro is a true asset to your company and he is much appreciated.

Howard McCraney
Plant Manager
The Scotts Company
Vance, AL