Exhibit 10.9

Magnatech Industrial Services of Alabama, Inc.
1125 South Walnut Street
South Bend, Indiana 46619
(574) 234-5966
Fax (574) 232-7648

May 31, 2006

Scott J. Giordano
Loeb & Loeb LLP
345 Park Avenue
New York, New York 10154
Direct Dial:  (212) 407-4104
Fax:  (212) 407-4990

 
RE:
 
Magnatech Industrial Services of Alabama, Inc. - Escrow Release Gross Escrow
Deposit: $3,377,000

 
Dear Mr. Giordano:

These instructions are given to you pursuant to a Funds Escrow Agreement among
Magnatech (the “Company”) and Loeb & Loeb LLP, as Escrow Agent. Subject to the
terms set forth below, you are instructed to disburse $3,377,000 of the
investor’s funds received by you to and on the Company’s behalf as follows:
 

 
Disbursements to the Title Insurance Company
 

1.  
$1,600,000 - The Guarantee Title Company, LLC., pursuant to the following wire
instructions:

 
Bank:
Amsouth Bank of Alabama
   
31 N. Royal Street
Mobile, AL  36602
 
Escrow Account #
Routing #:
07686951
062000019
 
Account Name:
Impart,Inc./ Impart Media Group,Inc.

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Disbursements to the Seller
 

2.  
$1,626,800 - Smith Services (payoff of Term Loan and Revolving Loan ) pursuant
to the following wire instructions:

 

 
Bank:
The Huntington National Bank
   
One Huntington Square
P O Box 633
Charleston, WV 25322
 
 
Account #
Routing #:
01221108065
051903761
 
SSI Account: 
Smith Services, Inc.

 
 
 
 

Disbursements to the Laurus Capital Management, LLC

3.  
$15,000 - Laurus Capital Management, L.L.C. (for payment in full of all due
diligence and documentation fees owed by the Company), pursuant to the following
wire instructions:

 
Bank:
North Fork Bank
   
New York, NY 10022
 
ABA Number:
021407912
 
For Credit to:
Laurus Capital Management, LL.C.
 
Account Number:
2774045278

 

4.  
$133,200 - Laurus Capital Management, L.L.C. (management fee), pursuant to the
following wire instructions:

 
Bank:
North Fork Bank
   
New York, NY 10022
 
ABA Number:
021407912
 
For Credit to:
Laurus Capital Management, LL.C.
 
Account Number:
2774045278

 

 

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Disbursements to the Escrow Agent

5.  
$2,000 - Loeb & Loeb LLP (for escrow agent fee), pursuant to the following wire
instructions:

 
Bank:
Citibank, N.A.
 
ABA No:
021000089
 
Acct. No.:
02674308
 
Reference:
Laurus Escrow Arrangement

--------------------------------------------------------------------------------

 
 
Very truly yours,
       
Magnatech Industrial Services of Alabama, Inc.
             
By:
/s/ Richard J. Mullin  
Name:
Richard J. Mullin  
Title:
Vice President and CFO

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Schedule 1

Magnetech Industrial Services of Alabama, Inc.
1125 South Walnut Street
South Bend, Indiana 46619

 
The Guarantee Title Company, LLC
759 Downtowner Loop West
Mobile, AL  36609

AmSouth Bank of Alabama
31 N. Royal Street
Mobile, AL  36602

Smith Services, Inc.
#4 Turnpike Industrial Park
Princeton, WV 24740
 

The Huntington National Bank   
One Huntington Square
P O Box 633
Charleston, WV 25322
 
Laurus Capital Management, LLC
825 3rd Ave. 14th Floor
New York, NY 10022

North Fork Bank
404 5th Ave
New York, NY 10018
 
Loeb & Loeb
345 Park Avenue
New York, NY 10154

Citibank, N.A.
153 East 53rd Street
New York, NY 10022