Burns Philp Inc.

“…the buildings not only had to be attractive, but also had to accommodate the process for which it was designed, incorporate sanitary design aspects, be easily accessible and comfortable for the people, while being a good value investment for the Company. We achieved all of those objectives and Cox, Kliewer & Company, P.C. was a major contributor to that success.”
– Gary Wright, Sara Lee Coffee & Tea

April 29, 2004

Cox, Kliewer and Company, P.C.

2533 Virginia Beach Blvd.

Virginia Beach, Va. 23452

Attn.: Gerald A. Cox

I am pleased to provide this reference for Cox, Kliewer & Company, P.C. based on our experience on the Liquid Coffee Plant (LiPS) project in Suffolk, Virginia.

This was a $93.5 million project to construct a world-class food plant for the production of our Douwe Egberts Cafitesse liquid coffee concentrate. This was a very complex project, to design and build a new plant similar in design to a plant in The Netherlands which was already producing the product. Process design was carried out by the Douwe Egberts Manufacturing Technology group in Joure, The Netherlands, who also provided on-site technical resources as we were building the plant.

Cox, Kliewer & Company, P.C. was part of our team from the early feasibility stages, providing us with initial building concepts and budget costs for site development and buildings. At the time of project approval, they were contracted for site and building design. Later, they were also contracted for interior design and furniture specification.

C.K. & Company, P.C. had to coordinate all aspects of the site and buildings design with the process design being done in Holland as well as with me and the U.S. staff for operational considerations. They did this, and more, with a remarkable level of expertise and professionalism. They provided everything from visual presentations to Management and help with the Groundbreaking ceremony to consulting and recommendations on the General Contractor, always with a “can do” attitude. Needless to say, they were a solid, valued member of our complex international team.

As mentioned, this was envisioned as a “world-class food plant”. This meant a facility and operation that is comparable to and competitive with any other. It also meant that the buildings not only had to be attractive, but also had to accommodate the process for which it was designed, incorporate sanitary design aspects, be easily accessible and comfortable for the people, while being a good value investment for the Company. We achieved all of those objectives and Cox, Kliewer & Company, P.C. was a major contributor to that success.

I know I also speak for Jan Koopman and the Douwe Egberts Manufacturing Technology group in saying we look forward to having you and your team on future projects with us.

If you have any questions regarding this, please feel free to contact me.

Gary C. Wright

Director of Special Projects

Sara Lee Coffee & Tea

1370 Progress Road

Suffolk, Va. 23434

Phone 757-538-4176