Lowe Enterprises Commercial Group

March 5, 2005

Gary Oelze

AC Energy Systems, Inc.

224 Birmingham Dr. #1A2

Cardiff, CA 92007

Dear Gary,

I just wanted to say thank you for installing our new Quantum CO System.

The existing Macurco System we had in our building was not operating properly and as soon as you replaced it with the Quantum CO System everything works great. Using the existing conduit / wiring saved us time and money and is very much appreciated.

I also want to thank you for going the extra mile and paying for some extra work to allow our EMS to interface properly. It was not your responsibility to help us out when we got a surprise bill from our EMS contractor, so it showed me that you really are about our needs.

We also really appreciate that your system does not need any calibration or the associated costs like our other system needed. this is a relief to us since we are already busy enough with many other things in this building.

We look forward to working with you in the future and we are happy to recommend your system to others needing a top-notch installation.

Thank you

Sincerely

Tom Tolan

Chief Engineer: Lowe Enterprises

Energy Costs Expected to skyrocket in upcoming months. With oil prices at an all time high and a continuous growth in electricity consumption, cutting energy use is a means to improving your bottom line.

(Above: Installation at The Tower in Westwood, LA)

AC Energy Systems, Inc.

224 Birmingham Dr. #1A2,

Cardiff By The Sea, CA 92007

760-436-2116