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To Whom It May Concern:

This is intended to be a favorable letter of reference for Bevinco and in
particular, for Jim Rowland's and Rod Taylor's performance in carrying out
Bevinco Services for Salty Sam's Pier 13.

Bevinco has been working on behalf of Salty Sam's Pier 13 since April 7,
2004, performing weekly inventories and producing weekly reports that cover
Variance, Pour Costs, Profit per Ounce, Inventory and their Analysis of
these. In addition, their personal observations and recommendations can
pinpoint specific shortages each week and we are then able to address each
problem in a proactive way.

Our costs have decreased and our profits have improved significantly since
Jim & Rod began our Bevinco Service. The Bevinco service has paid for
itself.

I highly recommend the services of Bevinco to any establishment that wants
to increase their bottom line.

Sincerely,

Greg Petsas
Owner
Salty Sam's Pier 13
130 South DuPont Highway
New Castle DE 19720


 




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