Document:

Exhibit
10.4

December 4, 2006

Mr. Steve Roe

Akron Riverview Corn Processors, LLC

4808 F Avenue

Marcus, Iowa 51035

	
  RE:

  	
  Proposal for Environmental Permitting Support

  
	
   

  	
  Akron, IA Ethanol Plant

  

 

Dear Steve:

Air Resource
Specialists, Inc. (ARS) is pleased to provide the enclosed proposal and cost
estimate for consideration by Akron Riverview Corn Processors, LLC (Akron). ARS
understands that Akron is interested in constructing a grain-to-ethanol plant
(approximately 110 MM gal/yr capacity) at a site in Akron, IA. ARS is providing
this proposal for consulting services to obtain the necessary storm water and
wastewater discharge permits for the project. ARS is well qualified to assist
Akron and ARS staff are knowledgeable about ethanol production processes, the
resultant effluent streams, and the applicable environmental control
regulations.

Coverage under the
storm water permit for construction activities needs to be obtained prior to
starting project construction and is usually one of the critical components for
facility development. ARS’ proposal addresses acquiring this permit as well as
the storm water permit for industrial activities, the Spill Prevention Control
and Countermeasure (SPCC) Plan, Facility Response Plan (FRP), and the wastewater
discharge permit required under the National Pollutant Discharge Elimination
System (NPDES).

ARS recommends
initiating environmental permitting activities early in the project in order to
minimize any potential adverse impacts on the project development schedule. The
proposed scope-of-work and budget is provide below.

Scope-of-Work

Construction Storm Water Permit Application Activities

Typically at an
ethanol plant, two storm water permits are required; one covering construction
activities and another covering industrial (manufacturing) activities. This
particular proposal and cost estimate covers applicable storm water permitting
requirements for both activities. The industrial storm water (ISW) permit is
covered later in the following section of this proposal. The ISW permit is not
required by Akron until plant start-up.

Most states,
including Iowa, cover construction sites under a General Construction Storm
Water Discharge Permit. Iowa refers to their permit as the State of Iowa NPDES
General Permit Number 2. Data inputs for a storm water permit application
include site location, physical characteristics of the surrounding area, and
identification of the receiving waters. A description of the site-specific
sediment and erosion control practices is also needed for inclusion in the
required Storm Water Pollution Prevention Plan (SWPPP).

ARS will work
closely with Akron and the selected design/construction firm to assemble the
required information for the permit application and SWPPP. Storm water pollution
prevention measures typically used during ethanol plant construction have
already been developed by ARS for other projects. Since most plants employ
similar storm water controls, much of this existing information can be reused
for Akron.

The following
summary is provided to cover activities associated with obtaining coverage
under the Iowa Construction Storm Water General Permit.

SW Task 1 – Review Site Information, Applicable Requirements,
and Controls

ARS will review
the facility plans and site information to initiate storm water planning
activities. As necessary, ARS will request from Akron any site-specific data
necessary to fulfill IDNR requirements.

ARS will provide
an assessment of construction storm water issues specific to the site, based on
requirements of the Iowa General Construction Storm Water Discharge Permit. ARS
will work with Akron and the design/construction firm to provide a
comprehensive, yet cost-effective, storm water runoff control plan. The
assessment will include preparing storm water runoff coefficient estimates,
pollution prevention procedures, and recommending pollution prevention devices
that focus on reducing soil erosion and sedimentation.

SW Task 2 – Storm Water Pollution Prevention Plan Preparation

In order for Akron
to obtain coverage under a general storm water discharge permit, a site
specific Storm Water Pollution Prevention Plan (SWPPP) needs to be written. ARS
will prepare a SWPPP that incorporates information regarding the site and
surrounding areas, such as nearby waterways and construction/operating
procedures for minimizing storm water pollution potentials.

In addition to
SWPPP preparation, the general permit for construction storm water discharges
requires periodic inspection and monitoring during the plant construction
phase. ARS has not included storm water inspection and monitoring activities in
the current budget since they are most efficiently completed by one-site or a
local contractor.

 2
 

SW Task 3 – Notice of Intent (NOI)

To obtain coverage
under the application general permit for construction storm water discharges, a
Notice of Intent (NOI) must be completed on a set of standardized forms and
provided to Iowa Department of Natural Resources (IDNR). In Iowa, a public
notice must also be submitted for publication in two newspapers of general
circulation for the project location. ARS will assist in drafting the public
notice and arranging for its publication. ARS will complete the NOI forms and
attach the required proofs of publication for the public notice.

The NOI will be
provided to Akron and the design/construction firm for review, and approval
prior to submittal to the appropriate regulatory authority. Any permit fees
required by the agency and to publish the public notices are not part of the
project budget and will be the responsibility of Akron.

SW Task 4 – Agency Questions and Follow-Up

Sometimes,
questions may occur during review of a storm water permit application. ARS will
provide continuing support to Akron during the review to ensure that the
construction storm water permit is processed in a timely fashion. ARS has
included a small budget to cover these services. However, the scope and nature
of such questions cannot always be predicted in advance. If certain questions
necessitate additional technical studies or the agency determines that an
individual storm water permit is needed, the resulting work may require a
change order to ARS’ contract. ARS will notify Akron if these circumstances
arise and provide a revised project cost estimate. However, our experience is
that receipt of significant agency questions regarding a construction storm
water permit is not likely.

Industrial Storm Water Permit Application Activities

A Storm Water
Pollution Prevention Plan (SWPPP) Associated with Industrial Activities must be
prepared in accordance with the IDNR Industrial Storm Water General Permit. The
Industrial Storm Water General Permit has been authorized by IDNR under the
State of Iowa NPDES, General Permit Number 1. This permit is required once
construction activities are complete and Akron plans to start operations at the
plant. ARS will prepare the SWPPP and associated NOI on behalf of Akron. ARS
will provide Akron with a Draft NOI for review and approval prior to the
submission of the NOI.

The industrial
discharge SWPPP is designed to minimize potential storm water impacts from
plant operations. ARS will work closely with Akron to include feasible
pollution prevention activities in the SWPPP that maintain compliance with
applicable regulations and the General Permit.

A public notice
for the NOI must also be published in two highly circulated newspapers in the
area. The NOI with proof of public notice must be submitted to IDNR at least
24-hours prior to the discharge of storm water from the site once operations have
commenced. Work on the NOI and SWPPP should begin approximately 3 to 6 months
prior to construction completion to allow for sufficient time to complete with
activities prior to start-up. ARS will work closely

 3
 

with Akron to complete
SWPPP activities in accordance with IDNR requirements and under a schedule
conductive to Akron’s project plans.

Once Akron has
started operations and obtained coverage under IDNR’s General Permit 1 for
storm water discharges associated with industrial activities, ARS will assist
Akron in discontinuing coverage under their construction storm water permit. This
includes sending a Notice of Discontinuation (NOD) to the IDNR once the soil on
the site is stabilized and sedimentation and erosion control structures have
been removed.

Spill Prevention, Control, and Countermeasure Plan and
Facility Response Plan

A Spill Prevention
Control and Countermeasure (SPCC) Plan is normally required for an ethanol
facility based on denaturant storage. A Facility Response Plan (FRP) is also
required when a facility stores more than one million gallons of oil or oil
containing products and when a spill has the potential to cause substantial
environmental harm. Recent interpretations of the FRP rules indicated that
denatured ethanol storage is subject to these requirements if the total storage
exceeds the FRP threshold because of the presence of denaturant (a regulated “oil”
substance) in the final product tanks. Proximity to a nearby water body, fish
and wildlife sensitive environment, and public drinking water intakes also play
a role in determining FRP applicability.

ARS will complete
the FRP and SPCC in accordance with applicable federal and IDNR requirements. The
plans can be incorporated into a single document and should be completed and
implemented prior to start-up. ARS will begin work on this plan several months
prior to the completion of the construction activities. A review and
certification by a licensed professional engineer (P.E.) is required and ARS
expects that Fagen, Inc. can provide the P.E. supervision and certifications
associated with these plans.

NPDES Wastewater Discharge Permit

The discharge of
pollutants is wastewater is controlled by IDNR through a permit issued pursuant
to the federal NPDES. Permit requirements are dependent on the pollutants
contained within the wastewater effluent streams, the quality of the receiving
water (surface and/or groundwater), and other site-specific data. ARS
recommends initiating the NPDES permitting activities early in the project. Generally,
the NPDES permit must be in-hand prior to discharging any wastewater, so this
work usually occurs soon after the construction commences. Experience shows
that NPDES permits require a minimum of 180 days (6 months) to be issued, after
the application is received.

Usually, an
ethanol plant has several wastewater discharges which are commingled into a
single effluent. The anticipated discharges are non-contact cooling water
blowdown, filter backwash, and reverse osmosis regeneration. Boiler blowdown
and minor discharge associated with water softener regeneration may also be
released. In ethanol plants, any wastewater that

 4
 

contacts the ethanol
production process is usually treated by the biomethanator system and recycled
back to the process.

Based on ARS’
experience, wastewater discharges can be handled in a number of ways, and each
method presents different permitting challenges. If the ethanol plant is
located in an area with a municipal wastewater collection and treatment system,
non-process wastewater can be directed to this system and discharged under the
authority of the municipality’s NPDES permit. However, under this option, a “pretreatment
permit” is required in order to allow IDNR to confirm that the additional
volume and pollutant load can be treated by the municipal wastewater treatment
plant. Under this discharge scenario, Akron would pay fees to the municipality
based on the quantity and characteristics of their wastewater discharge. Usually,
a “pretreatment permit” is the most straightforward NPDES permitting option
provided that the municipal system has adequate capacity to handle the
additional discharge generated at the ethanol plant. It is ARSs presumption
that the Akron plant will be likely too far away from a municipal system for
this to be permitting option.

Other wastewater
options used by ethanol plants include “direct discharge” to a nearby stream, “land
application” (perhaps by discharge wastewater to agricultural lands through a
center pivot irrigation system), or “underground injection”. All of these
options require an NPDES discharge permit.

Based on prior
experience at ethanol plants, ARS has developed the following work scope for
the NPDES wastewater permit. The budget presumes that “direct discharge” to a
nearby stream is the method of wastewater disposal and that only non-processs
cooling waters will be discharged (no wastewater with significant organics
contamination). ARS’ view is that “direct discharge” represents the worst-case
scenario with regards to NPDES permitting, but is a common method of wastewater
disposal for ethanol plants.

WW Task 1 – Facility Effluent Evaluation and Regulatory
Review

ARS will evaluate
the facility’s wastewater effluent, including an analysis of effluent flow,
contaminants and loading issues, and baseline ground water and surface water
characteristics. This analysis will b specific to each discharge as well as the
combined water effluent stream. ARS will couple the effluent evaluation with a
review of applicable IDNR requirements to determine site-specific compliance
issues related to facility wastewater discharges, including necessary
permitting requirements.

In order to
complete this task, ARS will need information with respect to the expected
wastewater discharges, including volume, flow, contaminant loading, and point
of discharge. Most of this information is typically provided in a water balance
and process flow diagram. In addition, ARS will require Material Safety Data
Sheets (MSDSs) for any chemicals added to cooling towers, boilers, etc. This
information is normally provided by the design engineering firm. Water samples
from nearby source wells are also necessary and provide a basis for comparison
to the quality of the effluent. ARS will rely on the design firm to provide the

 5
 

necessary engineering diagrams
and other support documentation for the NPDES wastewater permit application.

ARS also
recommends that Akron invite IDNR representatives responsible for NPDES
wastewater discharge permitting to the initial air quality pre-application
meeting in order to discuss issues specific to the NPDES permit application.

WW Task 2 – NPDES Discharge Permitting Package

ARS will prepare
the NPDEA permit application for submittal to IDNR. This includes completing
any standard IDNR/EPA application forms and compiling the supporting
information, water balance, etc. ARS has anticipated that a single, combined
non-process wastewater stream will be discharged and our NPDES permit
application costs reflect this assumption. ARS will work closely with Akron and
the design engineering firm to obtain the necessary information regarding the
planned wastewater discharges for inclusion within the permit application.

WW Task 3 – Permit Review and Agency Negotiations

ARS will provide
continuing assistance to Akron during the NPDES application review. As with the
other permits, ARS has included a small budget to cover these services. However,
actual costs will depend on the nature and scope of any IDNR questions. If
certain questions necessitate additional technical studies, the resulting work
may require a change order to ARS’ contract. ARS will notify Akron if these
circumstances arise and provide a revised work scope and cost estimate.

If requested, ARS
will review and provide comments on the draft NPDES permit. ARS will also
assist Akron in negotiating any final permit terms and conditions. Once a final
NPDES permit is issued, ARS will provide a permit summary to assist Akron with
implementation and compliance.

At this time, ARS
has not included permit compliance assistance, such as water sampling,
analysis, and reporting. The specific monitoring requirements will not be known
until the final NPDES permit is issued. ARS will work closely with Akron to
provide the assistance necessary to comply with all wastewater discharge
requirements. Once the specific NPDES permit requirements are known, ARS will
provide Akron with a proposal for ongoing NPDES compliance services, if
desired.

General Tasks

Project Management & Administration

These tasks cover
ARS project management and administrative expenses for each activity, such as
contract booking and invoicing. ARS will provide a technical and financial

 6
 

progress report each
month describing the work accomplished and outlining the objectives for the
next period.

Other Environmental Regulations

In addition storm
water and NPDEA permitting requirements described above, other environmental
permits and approvals may be required for the proposed ethanol plant. Eventually,
Akron will likely require additional environmental studies, such as a Risk Management
Plan (RMP) and other site-specific permitting and compliance activities
associated with the plant’s air emissions. In addition, a water appropriation
permit may be required. ARS understands that a separate company will be
addressing construction-related regulatory requirements associated with the
plant’s air emissions. However, ARS can provide a proposal to assist with
future air compliance activities at Akron’s request.

Budget,
Schedule & Contract Items

ARS’ proposed
budget for the construction storm water permit is $7,124. The estimated budget
for the industrial storm water permit is $6,252. The estimated budget for the
SPCC Plan and FRP is $6,385. The estimated budget for the NPDES wastewater
permit is $12,379. These costs are quoted on a Time and Materials basis
following ARS’ attached rate sheet and commercial terms dated June 2005. Itemized
breakdowns of the budgets are included with this proposal. ARS has provided
separate budgets for each activity, in order to provide Akron with maximum
flexibility. As a current ARS customer, Akron will receive ARS’ Preferred
Customer Discount, which reduces standard labor rates by 5 percent. Akron must
be current with payment of all invoices in order to continue receiving this
discount.

As with all
current ARS projects, Akron will receive invoices monthly for work performed
during the prior billing month. Each invoice will be accompanied by a technical
and financial progress report describing the work performed in the past month
and anticipated work in the upcoming month.

Project costs
assume that a General Permit is appropriate for storm water discharges, and an
individual NPDES permit is needed for direct discharge. As noted previously,
agency permitting fees have not been included and will be the separate responsibility
of Akron. The design engineer will also need to provide the required P.E.
certifications for the FRP and the SPCC Plan.

The construction
SWPPP and NOI will be complete within 4 weeks of receiving all of the technical
information from the project team, such as preliminary site construction plans,
storm water pollution prevention measur3s, and outfall locations. The
construction SWPPP/NOI will generally not begin until the air permit
application is submitted. Once the air permit is issued and construction
activities commence, ARS will begin work on the NPDES permit application. The
industrial SWPPP/NOI and FRP and SPCC Plan will be started several months prior
to the completion off the plant’s construction.

 7
 

Closing

ARS appreciates
the opportunity to provide this proposal and cost quotation to Akron. ARS is
extremely well qualified to assist in securing the required environmental
permits for the proposed facility. ARS’ technical strength is our extensive
ethanol industry experience, past working relationship with Akron, and our
broad understanding of environmental control requirements and regulations. I am
confident that ARS will provide the necessary technical and regulatory skills
to help make your new ethanol plant a success.

Akron can signify
its acceptance of this proposal by signing and returning the attached work
authorization forms, or by providing a purchase order or other authorization
method of your choosing. I would urge you to provide the work authorization at
your earliest convenience so ARS can start the project work quickly and keep
the project schedule on-track.

If there are any
questions regarding our proposal, you may contact me at 970-484-7941 or by
email at jwu@air-resource.com. Thank you for considering ARS for this work.

Sincerely,

James Wu, Assistant
Manager

Environmental
Compliance Section

 8

Project
Budget – Environmental Permitting Support

Construction Storm Water Permit and SWPPP

	
  Akron Riverview Corn Processors, LLC

  	
   

  	
  4-Dec-06

  
	
  New Facility Permitting Assistance (Akron, IA)

  	
   

  	
   

  
	
  Budget prepared by Air Resource Specialists, Inc.;
  Fort Collins, CO

  	
   

  	
   

  

 

	
  Tasks

  	
   

  	
  Proj Manager

  	
   

  	
  Tech Staff

  	
   

  	
  Clerical Staff

  	
   

  
	
  SW Task 1 – Review
  Applicable Regs and Controls

  	
   

  	
   

  	
   

  	
  8

  	
   

  	
   

  	
   

  
	
  SW Task 2 –
  Construction SWPPP

  	
   

  	
   

  	
   

  	
  40

  	
   

  	
  4

  	
   

  
	
  SW Task 3 – NOI and
  Supporting Information

  	
   

  	
   

  	
   

  	
  20

  	
   

  	
  4

  	
   

  
	
  SW Task 4 – Agency Questions

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
   

  	
   

  
	
  Management &
  Administration

  	
   

  	
  6

  	
   

  	
   

  	
   

  	
  6

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Totals

  	
   

  	
  6

  	
   

  	
  70

  	
   

  	
  14

  	
   

  

 

	
  Labor Summary

  	
   

  	
  Hours

  	
   

  	
  Rate

  	
   

  	
  Budget

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Project Manager

  	
   

  	
  6

  	
   

  	
  $

  	
  120.00

  	
   

  	
  $

  	
  720

  	
   

  
	
  Tech Staff

  	
   

  	
  70

  	
   

  	
  $

  	
  75.00

  	
   

  	
  $

  	
  5,250

  	
   

  
	
  Clerical

  	
   

  	
  14

  	
   

  	
  $

  	
  40.00

  	
   

  	
  $

  	
  560

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Subtotal

  	
   

  	
  90

  	
   

  	
   

  	
   

  	
  $

  	
  6,530

  	
   

  
	
  Less 5% Preferred Customer
  Discount (if applicable)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  327

  	
   

  
	
  Subtotal

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  6,204

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Computer

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  540

  	
   

  
	
  Communications

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  180

  	
   

  
	
  Miscellaneous (maps,
  etc.)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  200

  	
   

  
	
  Travel (See below for
  detail)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  —

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Estimated Project Budget

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  7,124

  	
   

  

 

Project
Budget – Environmental Permitting Support

Industrial Storm Water Permit and SWPPP

	
  Akron Riverview Corn Processors, LLC

  	
   

  	
  4-Dec-06

  
	
  New Facility Permitting Assistance (Akron, IA)

  	
   

  	
   

  
	
  Budget prepared by Air Resource Specialists, Inc.;
  Fort Collins, CO

  	
   

  	
   

  

 

	
  Tasks

  	
   

  	
  Proj Manager

  	
   

  	
  Tech Staff

  	
   

  	
  Clerical Staff

  	
   

  
	
  SWPPP – Site
  Information and Reg Review

  	
   

  	
   

  	
   

  	
  4

  	
   

  	
   

  	
   

  
	
  SWPPP – Plan
  Preparation

  	
   

  	
  4

  	
   

  	
  32

  	
   

  	
  4

  	
   

  
	
  SWPPP – Facility
  Implementation Assistance

  	
   

  	
   

  	
   

  	
  8

  	
   

  	
   

  	
   

  
	
  SWPPP – NOI Preparation
  and Submission

  	
   

  	
   

  	
   

  	
  8

  	
   

  	
  2

  	
   

  
	
  Constr. SWPPP – NOT and
  NOD Prep and Submission

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
   

  	
   

  
	
  Management &
  Administration

  	
   

  	
  6

  	
   

  	
   

  	
   

  	
  6

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Totals

  	
   

  	
  6

  	
   

  	
  54

  	
   

  	
  12

  	
   

  

 

	
  Labor Summary

  	
   

  	
  Hours

  	
   

  	
  Rate

  	
   

  	
  Budget

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Project Manager

  	
   

  	
  10

  	
   

  	
  $

  	
  120.00

  	
   

  	
  $

  	
  1,200

  	
   

  
	
  Tech Staff

  	
   

  	
  54

  	
   

  	
  $

  	
  75.00

  	
   

  	
  $

  	
  4,050

  	
   

  
	
  Clerical

  	
   

  	
  12

  	
   

  	
  $

  	
  40.00

  	
   

  	
  $

  	
  480

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Subtotal

  	
   

  	
  76

  	
   

  	
   

  	
   

  	
  $

  	
  5,730

  	
   

  
	
  Less 5% Preferred Customer
  Discount (if applicable)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  287

  	
   

  
	
  Subtotal

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  5,444

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Computer

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  456

  	
   

  
	
  Communications

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  152

  	
   

  
	
  Miscellaneous (maps,
  etc.)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  200

  	
   

  
	
  Travel (See below for
  detail)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  —

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Estimated Project Budget

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  6,252

  	
   

  

 

Project
Budget – Environmental Permitting Support

Spill Prevention Control and Countermeasure Plan
and Facility Response Plan

	
  Akron Riverview Corn Processors, LLC

  	
   

  	
  4-Dec-06

  
	
  New Facility Permitting Assistance (Akron, IA)

  	
   

  	
   

  
	
  Budget prepared by Air Resource Specialists, Inc.;
  Fort Collins, CO

  	
   

  	
   

  

 

	
  Tasks

  	
   

  	
  Proj Manager

  	
   

  	
  Tech Staff

  	
   

  	
  Clerical Staff

  	
   

  
	
  FRP & SPCC Plan –
  Site Information and Reg Review

  	
   

  	
   

  	
   

  	
  8

  	
   

  	
   

  	
   

  
	
  FRP & SPCC Plan –
  Plan Preparation

  	
   

  	
  4

  	
   

  	
  40

  	
   

  	
  2

  	
   

  
	
  FRP & SPCC Plan –
  Facility Implementation Assistance

  	
   

  	
   

  	
   

  	
  10

  	
   

  	
   

  	
   

  
	
  Management &
  Administration

  	
   

  	
  6

  	
   

  	
   

  	
   

  	
  6

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Totals

  	
   

  	
  10

  	
   

  	
  58

  	
   

  	
  8

  	
   

  

 

	
  Labor Summary

  	
   

  	
  Hours

  	
   

  	
  Rate

  	
   

  	
  Budget

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Project Manager

  	
   

  	
  10

  	
   

  	
  $ 

  	
  120.00

  	
   

  	
  $ 

  	
  1,200

  	
   

  	
   

  
	
  Tech Staff

  	
   

  	
  58

  	
   

  	
  $ 

  	
  75.00

  	
   

  	
  $ 

  	
  4,350

  	
   

  	
   

  
	
  Clerical

  	
   

  	
  8

  	
   

  	
  $ 

  	
  40.00

  	
   

  	
  $

  	
  320

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Subtotal

  	
   

  	
  76

  	
   

  	
   

  	
   

  	
  $ 

  	
  5,870

  	
   

  	
   

  
	
  Less 5% Preferred Customer
  Discount (if applicable)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  294

  	
   

  	
   

  
	
  Subtotal

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  5,577

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Computer

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  456

  	
   

  	
   

  
	
  Communications

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  152

  	
   

  	
   

  
	
  Miscellaneous (maps,
  etc.)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  200

  	
   

  	
   

  
	
  Travel (See below for
  detail)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  —

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Estimated Project Budget

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  $

  	
  6,385

  	
   

  	
   

  

 

 

Air Resource

Specialists, Inc.

1901 Sharp Point Drive

Suite E

Fort Collins, Colorado
80525

970-484-7941

FAX: 970-484-3423

WORK
AUTHORIZATION FORM

	
  Client:

  	
  Akron Riverview Corn Processors, LLC

  
	
   

  	
  c/o Mr. Steve Roe

  
	
   

  	
  4808 F Avenue

  
	
   

  	
  Marcus, Iowa 51035

  
	
   

  	
   

  
	
  Description:

  	
  Spill Prevention Control and Countermeasure Plan and
  Facility Response Plant for dry-mill ethanol plant located near Akron, IA.

  
	
   

  	
   

  
	
  Budget:

  	
  $6,385

  
	
   

  	
   

  
	
  Terms:

  	
  Time & Materials basis. ARS labor rates and
  commercial terms dated June 1, 2005 apply (attached). ARS agrees not to
  exceed the authorized budget without prior approval by Client. ARS will
  invoice Client monthly for project expenses accrued during the previous
  month. Invoices are payable in 30 days. Late payment is subject to interest
  at 1.5 percent per month on the unpaid balance.

  
	
   

  	
   

  
	
  Approved by:

  	
  AKRON RIVERVIEW CORN PROCESSORS, LLC

  
	
   

  	
   

  
	
   

  	
  Signature:

  	
  /s/ Stephen G. Roe

  	
   

  
	
   

  	
   

  
	
   

  	
  Title:

  	
  General Manager

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Date:

  	
  12/6/06

  	
   

  
					

 

Air Resource

Specialists, Inc.

1901 Sharp Point Drive

Suite E

Fort Collins, Colorado
80525

970-484-7941

FAX: 970-484-3423

WORK
AUTHORIZATION FORM

	
  Client:

  	
  Akron Riverview Corn Processors, LLC

  
	
   

  	
  c/o Mr. Steve Roe

  
	
   

  	
  4808 F Avenue

  
	
   

  	
  Marcus, Iowa 51035

  
	
   

  	
   

  
	
  Description:

  	
  Industrial stormwater permit application for a
  dry-mill ethanol plant located near Akron, IA.

  
	
   

  	
   

  
	
  Budget:

  	
  $6,252

  
	
   

  	
   

  
	
  Terms:

  	
  Time & Materials basis. ARS labor rates and
  commercial terms dated June 1, 2005 apply (attached). ARS agrees not to
  exceed the authorized budget without prior approval by Client. ARS will
  invoice Client monthly for project expenses accrued during the previous
  month. Invoices are payable in 30 days. Late payment is subject to interest
  at 1.5 percent per month on the unpaid balance.

  
	
   

  	
   

  
	
  Approved by:

  	
  AKRON RIVERVIEW CORN PROCESSORS, LLC

  
	
   

  	
   

  
	
   

  	
  Signature:

  	
  /s/ Stephen G. Roe

  	
   

  
	
   

  	
   

  
	
   

  	
  Title:

  	
  General Manager

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Date:

  	
  12/6/06

  	
   

  
					

 

Air Resource

Specialists, Inc.

1901 Sharp Point Drive

Suite E

Fort Collins, Colorado
80525

970-484-7941

FAX: 970-484-3423

WORK
AUTHORIZATION FORM

	
  Client:

  	
  Akron Riverview Corn Processors, LLC

  
	
   

  	
  c/o Mr. Steve Roe

  
	
   

  	
  4808 F Avenue

  
	
   

  	
  Marcus, Iowa 51035

  
	
   

  	
   

  
	
  Description:

  	
  Construction stormwater permit application for a
  dry-mill ethanol plant located near Akron, IA.

  
	
   

  	
   

  
	
  Budget:

  	
  $7,124

  
	
   

  	
   

  
	
  Terms:

  	
  Time & Materials basis. ARS labor rates and
  commercial terms dated June 1, 2005 apply (attached). ARS agrees not to
  exceed the authorized budget without prior approval by Client. ARS will
  invoice Client monthly for project expenses accrued during the previous
  month. Invoices are payable in 30 days. Late payment is subject to interest
  at 1.5 percent per month on the unpaid balance.

  
	
   

  	
   

  
	
  Approved by:

  	
  AKRON RIVERVIEW CORN PROCESSORS, LLC

  
	
   

  	
   

  
	
   

  	
  Signature:

  	
  /s/ Stephen G. Roe

  	
   

  
	
   

  	
   

  
	
   

  	
  Title:

  	
  General Manager

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  Date:

  	
  12/6/06Exhibit
10.5

	
  

  	
  Certified Testing Services, Inc.

  

 

	
  [CTS Logo]

  	
  419 W. 6th Street

  	
  P.O. Box 1193

  	
  Sioux City, Iowa 51102

  	
  Phone (712) 252-5132

  

 

October 23, 2006

Attn: Mr. Steve Roe

Little Sioux Corn Processors

P.O. Box 508

Marcus, Iowa 51035

Phone: 712-376-2800

RE:          Geotechnical
Exploration Services

Proposed Ethanol Plant

Akron, Iowa

CTS Proposal No. 814

Dear Mr. Roe:

Introduction

Certified
Testing Services, Inc. is pleased to submit this proposal to perform a geotechnical
exploration for the above referenced project. 
This proposal presents our understanding of the furnished project
information, scope of work, as well as schedule and fees.

Project
Information

Mr.
Steve Roe of Little Sioux Corn Processors presented project information through
an e-mail on October 11, 2006.  In the
email Mr. Roe included a request for proposal dated July 19, 2006, which
included a detailed list of requirements to be performed by the geotechnical
engineer, as well as a boring location plan titled “Soil Boring Location
Drawing” and dated October 11, 2006.  The
boring location plan showed the locations as well as the depths at each
individual boring location.  The e-mail
also included a table titled, “Tank and Vessel Weights by Area for a 100 mgpy
Plant”.  The information in this table
will be used to provide specific recommendations for each structure.

Scope of Work

Based
on the provided information, CTS proposes to perform 42 borings to depths
ranging from 30 to 115 feet each below the existing grade at the locations
chosen by the owner’s representative. 
All the samples collected in the field will be transported to the
laboratory and tested to determine select engineering properties that will be
used in our analysis.  The results of the
fieldwork, laboratory testing, project information and other information will
be evaluated by a professional engineer familiar with the soil conditions in
the project area and presented in a report.

Items
that will be addressed in the report include our understanding of the project
information, topographic and subsurface information, review of geological and
subsurface information, review of field and laboratory test procedures, site
grading recommendations, recommendations for design and construction of foundations,
to include bearing capacities, if shallow foundations are suitable, or design
criteria for deep foundations, road recommendations including roads during
construction, permanent gravel, asphalt, and concrete options, compaction
requirements for fill areas, subgrade preparation requirements for road and
rail areas, construction trailer and laydown area recommendations, corrosion
concerns, settlement estimates and groundwater information.

The
scope of services is based on the utilities being located by the CTS, the owner’s
surveyor staking the borings and the boring locations being accessible with a
truck mounted drill rig.  The owner should make CTS aware of the specific location of private
utilities.  CTS cannot be held
responsible for utility lines that are cut that we are not made aware of.  Field and laboratory testing will be
performed, where applicable, in accordance with ASTM procedures.  CTS cannot be held responsible for settlement
in the drill holes once we have left the site.

 2
 

Our
scope of work does not include an evaluation of existing environmental
conditions.

Cost

Based
on the scope of work discussed above, CTS proposes to perform the work based on
the attached unit rates with billing on a monthly basis.  Our not to exceed cost would be
$35,570.00.  It is further proposed to
perform the work in accordance with the attached CTS “General Conditions” which
are incorporated into this proposal.

Costs
associated with accessing the site, such as bulldozer rental and/or wrecker
services would be billed at a rate of cost plus 15% in addition to our lump sum
amount.  Standby time required due to
access problems and problems caused by conditions outside of CTS’s control
would also be charged in addition to the lump sum amount.  CTS cannot be held responsible for damage
caused during accessing the site due to soft soil conditions.

Boring,
sample, and testing requirements are a function of the subsurface conditions
encountered.  The lump sum amount assumes
that adequate bearing materials will be encountered within the planned boring
depth.  If unsuitable materials are
encountered, the borings may need to be extended.  We will not exceed the lump sum fee without
your prior approval.  The cost for
additional footage, if soft soil conditions are encountered, would be billed in
accordance with the attached fee schedule after your approval.  Our fee estimates covered the activity
required to present our findings in report form. Our fee includes up to one
hour of engineering services for the review of foundation drawings and
specifications in our office to determine their compliance with our
report.  This proposal does not include
the preparation of construction specifications, special conferences and other
activities required after submittal of our report.

 3
 

Schedule and
Authorization

Based on our present schedule, we can commence the
fieldwork within five working days after receiving written notice to proceed,
if we are provided with access to the site and weather permits.  One-call services require a 48-hour notice
prior to performing the work.  CTS’s
written report will follow within two weeks of completion of the fieldwork.

CTS
will proceed with the fieldwork based on the receipt of a signed copy of this
proposal.  To speed up the process a
faxed copy of the signature page would serve as written authorization.  Please complete as many items as possible on
the attached project data sheet and fax to 712-252-0110.

CTS
appreciates the opportunity to submit this proposal and look forward to working
with you on this project.  If you should
have any questions or need additional information, feel free to contact our
office.

Sincerely,

CERTIFIED TESTING
SERVICES, INC.

	
  /s/ Matthew R. Dailey

  	
   

  
	
  Matthew R. Dailey, E.I.T.

  	
   

  
	
  Staff Professional

  	
   

  
	
   

  	
   

  
	
  /s/ James A. Bertsch

  	
   

  
	
  James A. Bertsch, P.E.

  	
   

  
	
  Geotechnical Engineer

  	
   

  
	
   

  	
   

  
	
  MRD/JAB/md

  	
   

  
	
   

  	
   

  
	
  Attachment:

  	
  Geological Schedule of Services

  
	
   

  	
  Project Data Sheet

  
	
   

  	
  General Conditions

  
					

 

 4
 

 

	
  AGREED TO THIS     23    
  DAY OF     October    , 20 06 .

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SIGNATURE:

  	
  /s/ Stephen G.
  Roe

  	
   

  
	
   

  	
   

  
	
  PRINTED NAME:

  	
   

  	
   

  
	
   

  	
   

  
	
  TITLE:

  	
  General Manager

  	
   

  
	
   

  
	
  FIRM:

  	
  Little Sioux
  Corn Processors

  	
   

  
	
   

  	
   

  	
   

  
																

 

 5
 

GEO
SCHEDULE OF SERVICES AND FEES

	
   

  	
   

  	
  Unit

  	
   

  	
  Unit Fees

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Field Services

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Mobilization

  	
   

  	
  Per
  Trip

  	
   

  	
  $

  	
  200.00

  	
   

  
	
  Drilling, 0’ to 80’

  	
   

  	
  Per
  Foot

  	
   

  	
  9.00

  	
   

  
	
  Drilling, 80’ to 120’

  	
   

  	
  Per
  Foot

  	
   

  	
  11.00

  	
   

  
	
  Sampling, 0’ to 80’

  	
   

  	
  Each

  	
   

  	
  8.00

  	
   

  
	
  Sampling, 80’ to 120’

  	
   

  	
  Each

  	
   

  	
  10.00

  	
   

  
	
  Standby

  	
   

  	
  Per
  Hour

  	
   

  	
  130.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Lab Services

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Atterberg limits

  	
   

  	
  Each

  	
   

  	
  $

  	
  80.00

  	
   

  
	
  Moisture content

  	
   

  	
  Each

  	
   

  	
  6.00

  	
   

  
	
  Dry Density

  	
   

  	
  Each

  	
   

  	
  8.00

  	
   

  
	
  Unconfined compression

  	
   

  	
  Each

  	
   

  	
  12.00

  	
   

  
	
  Consolidation tests

  	
   

  	
  Each

  	
   

  	
  475.00

  	
   

  
	
  Gradation test

  	
   

  	
  Each

  	
   

  	
  80.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Report

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Senior engineering
  technician

  	
   

  	
  Hour

  	
   

  	
  $

  	
  45.00

  	
   

  
	
  Crew chief

  	
   

  	
  Hour

  	
   

  	
  55.00

  	
   

  
	
  Staff engineer

  	
   

  	
  Hour

  	
   

  	
  80.00

  	
   

  
	
  Senior Engineer

  	
   

  	
  Hour

  	
   

  	
  100.00

  	
   

  

 

 6
 

CERTIFIED TESTING SERVICES, INC.

PROJECT DATA SHEET

SUBSURFACE
EXPLORATION

	
  1.

  	
  Project Name:

  	
   

  
	
  2.

  	
  Project Location:

  	
   

  
	
  3.

  	
  Your Job Number:

  	
   

  	
   

  	
  Purchase Order No.:

  	
   

  
	
  4.

  	
  Project Manager:

  	
   

  	
   

  	
  Telephone No.:

  	
   

  
	
  5.

  	
  Number and Distribution Reports:

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  (  ) Copies To:

  	
   

  	
   

  	
  (  ) Copies To:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Attn:

  	
   

  	
   

  	
  Attn:

  	
   

  
	
  6.

  	
  Invoicing Address:

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  Attn:

  	
   

  	
   

  
															

 

 7

GENERAL CONDITIONS

SUBSURFACE
EXPLORATION SERVICES

	
  SECTION 1: Scope of Work

  

CTS shall perform the services defined in the contract and shall invoice
the client for those services at the fee schedule rates.  Any cost estimates stated in this contract
shall not be considered as a firm figure unless otherwise specifically stated
in this contract.  If unexpected site
conditions are discovered, the scope of work may change, even as the work is in
progress.  CTS will provide these additional
services at the contract fee schedule rate.

Rates for work beyond the scope of this contract and not covered by the
contract fee schedule can be provided. 
CTS can perform additional work with verbal authorization, and will
provide written confirmation of fees, if requested.  All costs incurred because of delays in
authorizing the additional work will be billed to the client.

Fee schedules are valid for one year following the date of the contract
unless otherwise noticed

SECTION
2: Access to Sites

Unless otherwise agreed, the client will furnish CTS with
right-of-access to the site in order to conduce the planned exploration.

White CTS will take all reasonable precautions to minimize any damage to
the property, it is understood by the client that in the normal course of work
some damage may occur, the restoration of which is not part of this agreement.

SECTION
3: Soil Boring Locations

The client will furnish CTS with a diagram indicating the location of
the site.  Test boring locations may also
be indicated on the diagram.  CTS
reserves the right to deviate a reasonable distance from the boring locations
specified unless this right is specifically revoked by the client in writing at
the time the location diagram is supplied. 
CTS reserves the right to terminate this contract if conditions
preventing drilling at the specified locations are encountered which were not
made known to CTS prior to the date of this contract.

The accuracy and proximity of provided survey control will affect the
accuracy of in situ test location and evaluation determinations.  Unless otherwise noted, the accuracy of test
locations and elevations will be commensurate only with pacing and approximate
measurements or estimates.

SECTION
4: Utilities

In the performance of its work, CTS will take all reasonable precautions
to avoid damage or injury to subterranean structures or utilities.

The client agrees to hold CTS harmless and indemnify CTS for any claims,
payments or other liability, including costs and attorney fees incurred by CTS
for any damages to subterranean structures which are not called to CTS’s
attention and correctly shown on plans furnished to CTS.

SECTION
5: Samples

CTS will retain all soil and rock samples for 30 days after submission
of the report.  Further storage or transfer
of samples can be made at owner expense upon written request.

SECTION
6: Unanticipated Hazardous Materials

It shall be the duty of the owner or his representative to advise CTS of
any known or suspected hazardous substances which are or may be related to the
services provided; such hazardous substances including but not limited to
products, materials, by-products, wastes or samples of the foregoing which CTS
may be provided or obtain performing it services or which hazardous substances
exist or may exist on or near any premises upon which work is to be performed
by CTS’s employees, agents or subcontractors.

If during the course of providing services CTS observes or suspects the
existence of unanticipated hazardous materials, CTS may at its option terminate
further work on the project and notify client of the condition.  Services will be resumed only after a
renegotiation of scope of services and fees. 
In the event that such renegotiation cannot occur to the satisfaction of
CTS, CTS may at its option terminate this contract.

SECTION
7: Reports and Invoices

CTS will furnish three (3) copies of the report to the client.  Additional copies will be furnished at the
rate specified in the fee schedule.

CTS will submit invoices to the client monthly and a final bill upon
completion of services.  Payment is due
upon presentation of invoice and is past due thirty (30) days from the invoice
date.  Client agrees to pay a finance
charge of one and one-half percent (1 1⁄2%) per month, but not exceeding a
maximum rate allowed by law, on past due accounts.

SECTION
8: Ownership of Documents

All reports, boring logs, field data, field notes, laboratory test data,
calculations, estimates, and other documents prepared by CTS as instruments of
service, shall remain the property of CTS, unless there are other contractual
agreements.

SECTION
9: Confidentiality

CTS shall hold confidential all businesses or technical information
obtained from the client or his affiliates or generated in the performance of
services under this agreement and identified in writing by the client as “confidential”.  CTS shall not disclose such information
without the client’s consent except to the extent required for 1) Performance
of services under this agreement; 2) Compliance with professional standards of
conduct for preservation of public safety, health, and welfare; 3) Compliance
with any court order or other governmental directive and/or 4) Protection of
CTS against claims or liabilities arising from performance or services under
this agreement.  CTS obligations
hereunder shall not apply to information in the public domain or lawfully
acquired on a non-confidential basis from others.

Section
10: Standard of Care

Services performed by CTS under this Agreement will be conducted in the
manner consistent with that level of care and skill ordinarily exercised by
members of the profession currently practicing under similar conditions.  No other warranty, express or implied, is
made or intended by the proposal for consulting services or by furnishing oral
or written reports of the findings made.

The client recognizes that the subsurface condition may vary from those
encountered at the location where borings, surveys or explorations are made by
CTS and that the data, interpretations and recommendations of CTS are based
solely upon the data available to CTS. 
CTS will be responsible for those data, interpretations, and
recommendations, but shall not be responsible for the interpretation by others
of the information developed.

SECTION
11: Subpoenas

The client is responsible, after notification, for payment of time
charges and expenses resulting from our required response to subpoena issued by
any party in conjunctions with our work. 
Charges are based on fee schedules in effect at the time the subpoena is
served.

SECTION
12: Limitation of Liability

The client agrees to limit CTS’s liability to the owner and all
construction contractors and subcontractors on the project arising from CTS’s
professional acts, errors, or omissions, such that the total aggregate liability
of CTS to all those named shall not exceed $50,000 or CTS’s total fee for the
services rendered on this project, whichever is greater.  The owner further agrees to require of the
contractor and his subcontractor an identical limitation of CTS’s liability for
damages suffered by the contractor or subcontractor arising from CTS’s
professional acts, errors, or omissions. 
Neither the contractor nor any of his subcontractors assumes any
liability for damages to others which may arise on account of CTS’s professional
acts, errors or omissions.

SECTION
13: Insurance and Indemnity

CTS represents that it and its staff are protected by worker’s
compensation insurance and that CTS has such coverage under public liability
and property damage insurance policies which CTS deems to be adequate.  It is the policy of CTS to require
certificates of insurance from all consultants or subcontractors employed by
CTS.  Certificates for all such policies
of insurance will be provided to client upon request in writing.  Within the limits and conditions of such
insurance, CTS agrees to indemnify and save client harmless from and against
any loss, damage, injury or liability arising from any negligent acts of CTS or
its employees.  CTS shall not be
responsible for any loss, damage or liability beyond the amounts, limits and
conditions of such insurance.  CTS shall
not be responsible for any loss, damage or liability arising from any acts by a
client, its agents, staff or other consultants employed by others.

CTS’s compensation hereunder is not commensurate with the potential risk
of injury or loss that may be caused by exposures to pollution, hazardous waste
or toxic or other dangerous substances or conditions.  Accordingly, except as expressly provided in
this contract, the client waves any claim against CTS and agrees to indemnify
and save CTS, its agents, and its employees harmless from any claim, liability
or defense cost for injury or loss sustained by any party from such exposures
allegedly arising out of or related to CTS’s performance of services hereunder.

SECTION
14: Termination

The Agreement may be terminated by either party upon seven (7) days
written notice in the event of substantial failure by the other party to
perform in accordance with the terms hereof. 
Such termination shall not be effective if that substantial failure has
been remedied before expiration of the period specified in the written
notice.  In the event of termination, CTS
shall be paid for services performed to the termination notice date plus
reasonable termination expenses. 
Expenses or termination or suspension shall include all direct costs of
CTS required to complete analysis and records necessary to complete its files
and may also include a report on the services performed to the date of notice
of termination or suspension.

SECTION
15: Precedence

These Standards, Terms and Conditions shall take precedence over any
inconsistent or contradictory provisions contained in any proposal, contract,
purchase order, requisition, notice to proceed, or like document regarding CTS’s
services.

	
  [CTS Logo]

  	
  Certified Testing Services, Inc.

  	
   

  
	
   

  	
  419 W. 6th Street

  
	
   

  	
  P.O. Box 1193

  
	
   

  	
  Sioux City, Iowa 51102

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