Exhibit
      99.1





[Company
      Letterhead]








LGA
      hired Houghton
      in mid-February, 2005.





LGA
      informed
      Houghton she was being shifted to full-time status about June 15,
      2005.





On
      June, 20th, 2005, Houghton defrauded LGA/Advanta by illegally acquiring an
      LGA
      credit card in Houghton’s name.





Starting
      in July,
      2005, Houghton began a check fraud scheme that over the next 13 months resulted
      in seven bogus checks totaling $11,547.74.  All of these checks were
      recorded as paid to legitimate vendors.  All of these checks were removed
      by Houghton from the monthly bank statements.





Starting
      in July,
      2005, Houghton began an obscure fraud scheme using LGA’s merchant account to
      reverse funds from LGA’s checking account into Houghton’s credit card.





Starting
      in July,
      2005, Houghton began using LGA’s Capital One Visa card for her own benefit.





Starting
      in
      January, 2006, Houghton began using the Advanta credit card she fraudulently
      acquired for her own benefit.





Houghton
      was fired
      from LGA on September 28, 2006 after confessing to the check scheme in the
      telephonic presence of a Colorado Springs Police Officer at about 7:30
      p.m.





I
      believe Houghton profiled LGA as an opportunity to continue engaging is a
      pattern of behavior we now know is broader than her nefariousness at LGA.
 Upon being informed of her change from part-time to full-time status, she
      already had researched the cardholder information on an account LGA had used
      for
      less than 10 transactions since 2002. And
      within five
      days of going to fulltime status, Houghton had an LGA Advanta card in her
      name.





Houghton
      had seen
      LGA refund certain charges to customer credit cards and had observed how shallow
      the paper trail on such activity was.  Houghton began using this technique
      in July, 2005.





Houghton’s
      record
      of activity at LGA was not of merely falling prey to temptation.













Page
      2 of
      2








Houghton
      came to
      LGA with a plan.





At
      the time Houghton was fired, Houghton was over 20 days late in paying an LGA
      vendor for a new production tool.   Houghton was again told to pay the
      invoice on Friday, September 22.  I had a business trip starting Sunday the
      24th and I arrived back in the office the morning of September 28th.  The
      previous Friday was the last time I saw Houghton.  Before I could confront
      Houghton about the tooling payment not being made, events overtook this pending
      reality, and Houghton was fired for the fraud the Auditors
      discovered.





I
      was close behind the Auditors.  LGA received $150,000 in funding from an
      investor in late July.  These funds were earmarked for new GearWagon
      tooling. When the time came to pay for the tooling on September 7, 2006,
      Houghton stalled.





At
      that point Houghton’s fate was sealed.




LGA
      management was
      remiss in detecting Houghton’s nefarious plan by at least four months.




Houghton’s
      lasting
      impact on LGA is of two dimensions; one financial, measured in damages and
      mitigated in recovery; and one managerial, with a future that will not be fooled
      again.





Sincerely,




/s/
      Marty L.
      Williams


Marty
      L.
      Williams


President
      and
      CEO


LGA
      Holdings,
      Inc.