TO MY CUSTOMERS, VENDORS, AND FRIENDS.



I am pleased to announce that effective October 2nd, 2007, my business, Specialty Process
Equipment, became INCORPORATED.

There will be no visible change in my operation as I merely changed the style of doing business from
Sole Proprietor to the Corporate form.

I intend to continue to honor all of the commitments that were formerly in place and continue to provide
you with the same excellent products and services that I have in the past.

If there are any documents that you need to have signed or to refile with you as a result of this
change, please feel free to contact me, and I will be happy to comply.

I want to thank you for your business and support in the past and look forward to an even stronger
relationship in the new Corporate form.

                                                                          Sincerely,

                                                                          Brian White
                                                                          President
Specialty Process Equipment, Inc.
1143 Pacific Street
Union City, CA  94587

Office (510) 489-9000 / Fax (510) 489-9011
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