J&M Plating and Quality Inspection Services Merger

January 16, 2008

For the past 7 years J&M Plating and Quality Inspection Services (QIS) have been operating and marketing as partners in business. During these 7 years J&M and QIS were separate entities and did not share any ownership. This 7 year relationship has been mutually advantageous for both Companies and our shared customers.

Based on the success of the relationship between J&M and QIS, effective January 1, 2008, J&M and QIS legally merged into one Company. The surviving Company is J&M Plating. We will continue to operate at the Grayslake facility under the QIS name, but now as a division of J&M Plating.

We are confident that this merger will prove to be beneficial for both our customers and J&M Plating. We believe that it will help move us toward our goal of being the “Leader in our Industry”.

Respectfully,

Todd Lindberg	Mark Morris
J&M Plating / QIS	J&M Plating
VP - Sales & Marketing	President

4500 Kishwaukee Street
Rockford, IL 61109
Phone: (815) 964-4975
Fax: (815) 961-7353