In our effort to concentrate resources on high value programs, all JM sales and customer programs are continuously evaluated. Regrettably, the market for the CapitalGuard® program is not large enough to warrant our continued investment. Therefore, we have elected not to initiate new financing after June 1, 2008.

As you are aware, JM created the CapitalGuard program to leverage our expertise in commercial roofing and financial strength for the benefit of real estate owners and our contractor customers. This program offered a unique combination of choices for today’s sophisticated roofing asset managers and we continue to support all current customers of the program. JM will manage our existing CapitalGuard loan portfolio until all loans have been paid in full.

A. J. Maijala has provided leadership for this program since its inception and he will continue to answer any questions you may have during this transition. He can be reached at 303.978.2176 or via e-mail, AJ.Maijala@jm.com.

Tommy Knappich

Director of Sales