As the former President and CEO of The Ruscoe Company in Akron, Ohio, I want to thank you and your Associates for the positive experience recently completed involving the acquisition of The Ruscoe Company by West Allen Capital and Quaker Capital Investments LLC.

Throughout this process, we were pleased with the professional and knowledgeable approach taken by you and your colleagues.

Your attention to detail, in-depth knowledge of accounting principles, and a savvy understanding of the markets we serve all while displaying a strong concern for the current employees and former owners all contributed to a successful and satisfying acquisition experience for all involved parties.

Truly a win-win proposition.

Paul Michalec

Former CEO, The Ruscoe Company