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<p class="MsoNormal">Attached please find Karsten Manufacturing Corporation's Comment on Auction Proceeds.<o:p></o:p></p>
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<p class="MsoNormal">Regards,<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:black">Paul D. McGrady
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#333333">Partner<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#333333">Winston & Strawn LLP<br>
35 W. Wacker Drive<br>
Chicago, IL 60601-9703<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#333333">D: +1 312-558-5963<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#333333">F: +1 312-558-5700<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#D8291C"><a href="http://www.winston.com/en/who-we-are/attorneys/mcgrady-paul-d.html"><span style="color:#D8291C;text-decoration:none">Bio</span></a> | <a href="http://www.winston.com/vcards/996.vcf"><span style="color:#D8291C;text-decoration:none">VCard</span></a> | <a href="mailto:pmcgrady@winston.com"><span style="color:#D8291C;text-decoration:none">Email</span></a> | <a href="http://www.winston.com"><span style="color:#D8291C;text-decoration:none">winston.com</span></a><o:p></o:p></span></p>
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