2 April 2008

To Whom It May Concern:

We have worked on a number of projects with Heron Plumbing Limited over a period of time.

Our relationship has always been rewarding and we have enjoyed working with their team, notably on the following projects:

American Express
Billabong Albany
IAG Insurance
NZ Dental
Waitakere District Court
ADHB Oncology Department
AON Risk

We are happy to recommend them as a preferred subcontractor and welcome the opportunity to work with them on more projects in the future.

Yours faithfully

Dayalan Govender